§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return
If any taxpayer, liable to file a return of any of the subjects of taxation mentioned in this chapter, neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.
(Code 1950, § 58-838; 1952, c. 711; 1954, c. 488; 1962, c. 578; 1984, c. 675.)
Sections: Previous 58.1-3511 58.1-3512 58.1-3513 58.1-3514 58.1-3515 58.1-3516 58.1-3516.1 58.1-3516.2 58.1-3517 58.1-3518 58.1-3518.1 58.1-3519 58.1-3520 58.1-3521 58.1-3522 NextLast modified: April 3, 2009