2006 Code of Virginia § 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 makesuch a return, or makes an incorrect return, the Department, from the bestinformation available to it, shall assess the amount of tax due from suchperson and mail notice thereof to the taxpayer. Collection of such assessmentmay be enforced by legal process.

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

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