{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2283.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2283.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2283.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2283.html"}],"law_id":64448,"edition_id":1,"section_id":64448,"structure_id":15426,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","history":"2000, cc. 729, 758; 2004, c. 340.","full_text":"If the Commissioner (i) receives notice from a supplier pursuant to subsection C of \u00a7 58.1-2237 of any licensed distributor or licensed importer who did not pay the tax due the supplier, or (ii) is of the opinion that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, the Commissioner shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy, including penalties and interest. In the case of a tax for a current period, the Commissioner may declare the taxable period of the taxpayer immediately terminated and shall mail or issue the notice of such finding and declaration to the taxpayer with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable. Assessments provided for in this section shall become immediately due and payable. If any such tax, penalty or interest is not paid upon demand, the Commissioner may proceed to (i) collect the same by legal process, including but not limited to filing a memorandum of lien pursuant to \u00a7 58.1-2284 or (ii) accept a surety bond or other security deemed to sufficiently ensure full payment of the amount of tax, penalty and interest assessed against the taxpayer.","order_by":null,"text":{"0":{"id":234528,"text":"If the Commissioner (i) receives notice from a supplier pursuant to subsection C of \u00a7 58.1-2237 of any licensed distributor or licensed importer who did not pay the tax due the supplier, or (ii) is of the opinion that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, the Commissioner shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy, including penalties and interest. In the case of a tax for a current period, the Commissioner may declare the taxable period of the taxpayer immediately terminated and shall mail or issue the notice of such finding and declaration to the taxpayer with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable. Assessments provided for in this section shall become immediately due and payable. If any such tax, penalty or interest is not paid upon demand, the Commissioner may proceed to (i) collect the same by legal process, including but not limited to filing a memorandum of lien pursuant to \u00a7 58.1-2284 or (ii) accept a surety bond or other security deemed to sufficiently ensure full payment of the amount of tax, penalty and interest assessed against the taxpayer.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2283\/","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 2004, chapter 340<\/a>.<\/p>","references":false,"refers_to":[{"id":86207,"section_number":"58.1-2237","catch_line":"Duties of supplier as trustee","order_by":null,"url":"\/58.1-2237\/"},{"id":74247,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","order_by":null,"url":"\/58.1-2284\/"}],"permalink":{"id":255699,"object_type":"law","relational_id":64448,"identifier":"58.1-2283","token":"58.1\/II\/22\/8\/58.1-2283","url":"\/58.1-2283\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","dublin_core":{"Title":"Jeopardy assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2283","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If the Commissioner<\/span> (i) receives notice from a supplier<\/span> pursuant to subsection C of \u00a7 58.1-2237<\/a> of any licensed distributor<\/span> or licensed importer<\/span> who did not pay the tax due the supplier<\/span>, or (ii) is of the opinion<\/span> that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, the Commissioner<\/span> shall make an assessment<\/span> of the tax or amount of tax required to be collected and shall mail or issue<\/span> a notice of such assessment<\/span> to the taxpayer<\/span> with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy, including penalties and interest. In the case of a tax for a current period, the Commissioner<\/span> may declare the taxable period of the taxpayer<\/span> immediately terminated and shall mail or issue<\/span> the notice of such finding<\/span> and declaration to the taxpayer<\/span> with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable. Assessments<\/span> provided for in this section shall become immediately due and payable. If any such tax, penalty<\/span> or interest is not paid upon demand, the Commissioner<\/span> may proceed to (i) collect the same by legal process, including but not limited to filing a memorandum<\/span> of lien<\/span> pursuant to \u00a7 58.1-2284<\/a> or (ii) accept a surety<\/span> bond<\/span> or other security deemed to sufficiently ensure full payment of the amount of tax, penalty<\/span> and interest assessed against the taxpayer<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nJEOPARDY ASSESSMENT (\u00a7 58.1-2283)\n\nIf the Commissioner (i) receives notice from a supplier pursuant to subsection C\nof \u00a7 58.1-2237 of any licensed distributor or licensed importer who did not pay\nthe tax due the supplier, or (ii) is of the opinion that the collection of any\ntax or any amount of tax required to be collected and paid under this chapter\nwill be jeopardized by delay, the Commissioner shall make an assessment of the\ntax or amount of tax required to be collected and shall mail or issue a notice\nof such assessment to the taxpayer with a demand for immediate payment of the\ntax or of the deficiency in tax declared to be in jeopardy, including penalties\nand interest. In the case of a tax for a current period, the Commissioner may\ndeclare the taxable period of the taxpayer immediately terminated and shall mail\nor issue the notice of such finding and declaration to the taxpayer with a\ndemand for immediate payment of the tax based on the period declared terminated,\nand such tax shall be immediately due and payable. Assessments provided for in\nthis section shall become immediately due and payable. If any such tax, penalty\nor interest is not paid upon demand, the Commissioner may proceed to (i) collect\nthe same by legal process, including but not limited to filing a memorandum of\nlien pursuant to \u00a7 58.1-2284 or (ii) accept a surety bond or other security\ndeemed to sufficiently ensure full payment of the amount of tax, penalty and\ninterest assessed against the taxpayer.\n\nHISTORY: 2000, cc. 729, 758; 2004, c. 340.","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}}