{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-618.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-618.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-618.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-618.html"}],"law_id":65315,"edition_id":1,"section_id":65315,"structure_id":12899,"section_number":"58.1-618","catch_line":"Assessment based on estimate","history":"Code 1950, \u00a7 58-441.28; 1966, c. 151; 1984, c. 675; 1985, c. 221.","full_text":"A\n\nIf any dealer fails to make a return as provided by this chapter, or a return that is false or fraudulent, it shall be the duty of the Tax Commissioner to make an estimate for the taxable period of the retail sales or distributions of such dealer, or of the gross proceeds from leases of tangible personal property, or taxable services by such dealer, or the cost price of all articles of tangible personal property imported by such dealer for use or consumption in the Commonwealth, or storage by such dealer of tangible personal property to be used or consumed in the Commonwealth, and assess the tax, plus such penalties as are provided in this chapter. The Tax Commissioner shall give such dealer ten days’ notice in writing requiring such dealer to appear before him with such books, records, and papers as he may require relating to the business of such dealer for such taxable period. The Tax Commissioner may require such dealer or the agents and employees of such dealer to give testimony or to answer interrogatories under oath administered by the Tax Commissioner respecting such sale, distribution, lease, use, consumption, or storage of tangible personal property, or taxable services, or the failure to make a return thereof as provided in this chapter. If any dealer fails to make any such return or refuses to permit an examination of his books, records, or papers, or to appear and answer questions within the scope of such investigation, the Tax Commissioner is hereby authorized to make the assessment based upon such information as may be available to him and to issue a memorandum of lien under § 58.1-1805 for the collection of any such taxes and penalties so found to be due. The assessment so made shall be deemed prima facie correct.B\n\nIf the dealer has imported tangible personal property and fails to produce an invoice showing the sales price of the articles, or the invoice does not reflect the true or actual sales price as defined in this chapter, then the Tax Commissioner shall ascertain, in any manner feasible, the true sales price and assess and collect the tax, with penalties, to the extent such have accrued, on the true sales price as ascertained by him. The assessment so made shall be deemed prima facie correct.C\n\nIn the case of the lease of tangible personal property, if the consideration given or reported by the dealer, in the judgment of the Tax Commissioner, does not represent the true or actual consideration, then the Tax Commissioner is authorized to fix the same and assess and collect the tax thereon in the same manner as above provided, with penalties to the extent such have accrued. The assessment so made shall be deemed prima facie correct.","order_by":null,"text":{"0":{"id":237536,"text":"If any dealer fails to make a return as provided by this chapter, or a return that is false or fraudulent, it shall be the duty of the Tax Commissioner to make an estimate for the taxable period of the retail sales or distributions of such dealer, or of the gross proceeds from leases of tangible personal property, or taxable services by such dealer, or the cost price of all articles of tangible personal property imported by such dealer for use or consumption in the Commonwealth, or storage by such dealer of tangible personal property to be used or consumed in the Commonwealth, and assess the tax, plus such penalties as are provided in this chapter. The Tax Commissioner shall give such dealer ten days’ notice in writing requiring such dealer to appear before him with such books, records, and papers as he may require relating to the business of such dealer for such taxable period. The Tax Commissioner may require such dealer or the agents and employees of such dealer to give testimony or to answer interrogatories under oath administered by the Tax Commissioner respecting such sale, distribution, lease, use, consumption, or storage of tangible personal property, or taxable services, or the failure to make a return thereof as provided in this chapter. If any dealer fails to make any such return or refuses to permit an examination of his books, records, or papers, or to appear and answer questions within the scope of such investigation, the Tax Commissioner is hereby authorized to make the assessment based upon such information as may be available to him and to issue a memorandum of lien under § 58.1-1805 for the collection of any such taxes and penalties so found to be due. The assessment so made shall be deemed prima facie correct.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":237537,"text":"If the dealer has imported tangible personal property and fails to produce an invoice showing the sales price of the articles, or the invoice does not reflect the true or actual sales price as defined in this chapter, then the Tax Commissioner shall ascertain, in any manner feasible, the true sales price and assess and collect the tax, with penalties, to the extent such have accrued, on the true sales price as ascertained by him. The assessment so made shall be deemed prima facie correct.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":237538,"text":"In the case of the lease of tangible personal property, if the consideration given or reported by the dealer, in the judgment of the Tax Commissioner, does not represent the true or actual consideration, then the Tax Commissioner is authorized to fix the same and assess and collect the tax thereon in the same manner as above provided, with penalties to the extent such have accrued. The assessment so made shall be deemed prima facie correct.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":66228,"structure_id":12899,"section_number":"58.1-617","catch_line":"Extensions","url":"\/58.1-617\/","token":"58.1\/I\/6\/58.1-617","metadata":false},"next_section":{"id":64602,"structure_id":12899,"section_number":"58.1-619","catch_line":"Returned goods","url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-618\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. 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. Those modifications are as follows: in 1966, chapter 151; in 1984, chapter 675; in 1985, chapter 221.<\/p>","references":false,"refers_to":[{"id":85092,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","order_by":null,"url":"\/58.1-1805\/"}],"permalink":{"id":254753,"object_type":"law","relational_id":65315,"identifier":"58.1-618","token":"58.1\/I\/6\/58.1-618","url":"\/58.1-618\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-618\/","token":"58.1\/I\/6\/58.1-618","dublin_core":{"Title":"Assessment based on estimate","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-618","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any dealer fails to make a return as provided by this chapter, or a return that is false or fraudulent, it shall be the duty of the Tax Commissioner<\/span> to make an estimate for the taxable period of the retail sales<\/span> or distributions<\/span> of such dealer, or of the gross proceeds<\/span> from leases of tangible personal property<\/span>, or taxable services by such dealer, or the cost price<\/span> of all articles of tangible personal property<\/span> imported by such dealer for use<\/span> or consumption in the Commonwealth<\/span>, or storage<\/span> by such dealer of tangible personal property<\/span> to be used or consumed in the Commonwealth<\/span>, and assess the tax, plus such penalties as are provided in this chapter. The Tax Commissioner<\/span> shall give such dealer ten days’ notice in writing requiring such dealer to appear before him with such books, records, and papers as he may require relating to the business<\/span> of such dealer for such taxable period. The Tax Commissioner<\/span> may require such dealer or the agents and employees of such dealer to give testimony<\/span> or to answer interrogatories<\/span> under oath<\/span> administered by the Tax Commissioner<\/span> respecting such sale<\/span>, distribution<\/span>, lease, use<\/span>, consumption, or storage<\/span> of tangible personal property<\/span>, or taxable services, or the failure to make a return thereof as provided in this chapter. If any dealer fails to make any such return or refuses to permit an examination of his books, records, or papers, or to appear and answer questions within the scope of such investigation, the Tax Commissioner<\/span> is hereby authorized to make the assessment based upon such information as may be available to him and to issue<\/span> a memorandum<\/span> of lien<\/span> under § 58.1-1805<\/a> for the collection of any such taxes and penalties so found to be due. The assessment so made shall be deemed prima facie correct. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the dealer has imported tangible personal property<\/span> and fails to produce an invoice showing the sales price<\/span> of the articles, or the invoice does not reflect the true or actual sales price<\/span> as defined in this chapter, then the Tax Commissioner<\/span> shall ascertain, in any manner feasible, the true sales price<\/span> and assess and collect the tax, with penalties, to the extent such have accrued, on the true sales price<\/span> as ascertained by him. The assessment so made shall be deemed prima facie correct. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In the case of the lease of tangible personal property<\/span>, if the consideration given or reported by the dealer, in the judgment<\/span> of the Tax Commissioner<\/span>, does not represent the true or actual consideration, then the Tax Commissioner<\/span> is authorized to fix the same and assess and collect the tax thereon in the same manner as above provided, with penalties to the extent such have accrued. The assessment so made shall be deemed prima facie correct. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENT BASED ON ESTIMATE (\u00a7 58.1-618)\n\nA. If any dealer fails to make a return as provided by this chapter, or a return\nthat is false or fraudulent, it shall be the duty of the Tax Commissioner to\nmake an estimate for the taxable period of the retail sales or distributions of\nsuch dealer, or of the gross proceeds from leases of tangible personal property,\nor taxable services by such dealer, or the cost price of all articles of\ntangible personal property imported by such dealer for use or consumption in the\nCommonwealth, or storage by such dealer of tangible personal property to be used\nor consumed in the Commonwealth, and assess the tax, plus such penalties as are\nprovided in this chapter. The Tax Commissioner shall give such dealer ten\ndays’ notice in writing requiring such dealer to appear before him with\nsuch books, records, and papers as he may require relating to the business of\nsuch dealer for such taxable period. The Tax Commissioner may require such\ndealer or the agents and employees of such dealer to give testimony or to answer\ninterrogatories under oath administered by the Tax Commissioner respecting such\nsale, distribution, lease, use, consumption, or storage of tangible personal\nproperty, or taxable services, or the failure to make a return thereof as\nprovided in this chapter. If any dealer fails to make any such return or refuses\nto permit an examination of his books, records, or papers, or to appear and\nanswer questions within the scope of such investigation, the Tax Commissioner is\nhereby authorized to make the assessment based upon such information as may be\navailable to him and to issue a memorandum of lien under § 58.1-1805 for\nthe collection of any such taxes and penalties so found to be due. The\nassessment so made shall be deemed prima facie correct.\n\nB. If the dealer has imported tangible personal property and fails to produce an\ninvoice showing the sales price of the articles, or the invoice does not reflect\nthe true or actual sales price as defined in this chapter, then the Tax\nCommissioner shall ascertain, in any manner feasible, the true sales price and\nassess and collect the tax, with penalties, to the extent such have accrued, on\nthe true sales price as ascertained by him. The assessment so made shall be\ndeemed prima facie correct.\n\nC. In the case of the lease of tangible personal property, if the consideration\ngiven or reported by the dealer, in the judgment of the Tax Commissioner, does\nnot represent the true or actual consideration, then the Tax Commissioner is\nauthorized to fix the same and assess and collect the tax thereon in the same\nmanner as above provided, with penalties to the extent such have accrued. The\nassessment so made shall be deemed prima facie correct.\n\nHISTORY: Code 1950, \u00a7 58-441.28; 1966, c. 151; 1984, c. 675; 1985, c. 221.","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}}