2006 Code of Virginia § 58.1-2280 - Estimates of fuel subject to tax; assessments; notice of assessment

58.1-2280. Estimates of fuel subject to tax; assessments; notice ofassessment.

When any licensee neglects, fails or refuses to make and file any report asrequired by this chapter or files an incorrect or fraudulent report, theCommissioner shall determine, from any information obtainable, the number ofgallons of fuel with respect to which the licensee has incurred liabilityunder this chapter. The Commissioner is authorized to make an assessment forthe tax and any penalty and interest properly due against such licensee. Thenotice of assessment shall be sent to the licensee or delivered by theDepartment to the last known address appearing in the Commissioner's files.Such notice, when sent or delivered in accordance with these requirements,shall be sufficient regardless of whether or not it was ever received.

(2000, cc. 729, 758; 2006, c. 594.)