Va. Code § 58.1-111

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-111 - Taxpayer refusing to file return; estimated tax

Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a correct and proper return, the Department may make an estimate of the amount of taxes due the Commonwealth by such taxpayer, from any information in its possession, and assess the taxes, penalties and interest due the Commonwealth by such taxpayer.

Va. Code § 58.1-111

Code 1950, § 58-40; 1984, c. 675.

Amended by Acts 1984, § c. 675.