Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 10. Cigarette Tax

§ 58.1-1020. Assessment of tax by Department.

In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, from the best information available to it, shall assess the amount of tax due from such person and mail notice thereof to the taxpayer. Collection of such assessment may be enforced by legal process.

Code 1950, § 58-757.21; 1960, c. 392, § 21; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.