2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 10 Cigarette Tax (58.1-1000 thru 58.1-1023)
58.1-1020 Assessment of tax by Department
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.)
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