{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2280.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2280.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2280.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2280.html"}],"law_id":58762,"edition_id":1,"section_id":58762,"structure_id":15426,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","history":"2000, cc. 729, 758; 2006, c. 594.","full_text":"When any licensee neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, the Commissioner shall determine, from any information obtainable, the number of gallons of fuel with respect to which the licensee has incurred liability under this chapter. The Commissioner is authorized to make an assessment for the tax and any penalty and interest properly due against such licensee. The notice of assessment shall be sent to the licensee or delivered by the Department 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.","order_by":null,"text":{"0":{"id":215338,"text":"When any licensee neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, the Commissioner shall determine, from any information obtainable, the number of gallons of fuel with respect to which the licensee has incurred liability under this chapter. The Commissioner is authorized to make an assessment for the tax and any penalty and interest properly due against such licensee. The notice of assessment shall be sent to the licensee or delivered by the Department 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15426,"edition_id":1,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:54:52","date_modified":"2026-06-26 03:54:52","permalink":{"id":255685,"object_type":"structure","relational_id":15426,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58762,"structure_id":15426,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":82979,"structure_id":15426,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":77361,"structure_id":15426,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":64448,"structure_id":15426,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":74247,"structure_id":15426,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":71332,"structure_id":15426,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":87176,"structure_id":15426,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":72486,"structure_id":15426,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":61920,"structure_id":15426,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"next_section":{"id":82979,"structure_id":15426,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2280\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2006, chapter 594<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255687,"object_type":"law","relational_id":58762,"identifier":"58.1-2280","token":"58.1\/II\/22\/8\/58.1-2280","url":"\/58.1-2280\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","dublin_core":{"Title":"Estimates of fuel subject to tax; assessments; notice of assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2280","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When any licensee<\/span> neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, the Commissioner<\/span> shall determine, from any information obtainable, the number of gallons of fuel<\/span> with respect to which the licensee<\/span> has incurred liability under this chapter. The Commissioner<\/span> is authorized to make an assessment<\/span> for the tax and any penalty<\/span> and interest properly due against such licensee<\/span>. The notice of assessment<\/span> shall be sent to the licensee<\/span> or delivered by the Department<\/span> to the last known address appearing in the Commissioner<\/span>’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.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nESTIMATES OF FUEL SUBJECT TO TAX; ASSESSMENTS; NOTICE OF ASSESSMENT (\u00a7\n58.1-2280)\n\nWhen any licensee neglects, fails or refuses to make and file any report as\nrequired by this chapter or files an incorrect or fraudulent report, the\nCommissioner shall determine, from any information obtainable, the number of\ngallons of fuel with respect to which the licensee has incurred liability under\nthis chapter. The Commissioner is authorized to make an assessment for the tax\nand any penalty and interest properly due against such licensee. The notice of\nassessment shall be sent to the licensee or delivered by the Department to the\nlast known address appearing in the Commissioner’s files. Such notice,\nwhen sent or delivered in accordance with these requirements, shall be\nsufficient regardless of whether or not it was ever received.\n\nHISTORY: 2000, cc. 729, 758; 2006, c. 594.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}