Article 8 Assessments and Collections
This article is comprised of the following sections:
- §58.1-2280 Estimates of fuel subject to tax; assessments; notice of assessment
- §58.1-2281 Application to Commissioner for correction
- §58.1-2282 Appeal of Commissioner’s decisions
- §58.1-2283 Jeopardy assessment
- §58.1-2284 Memorandum of lien for collection of taxes
- §58.1-2285 Period of limitations
- §58.1-2286 Waiver of time limitation on assessment of taxes
- §58.1-2287 Suits to recover taxes
- §58.1-2288 Liability of corporate or partnership officer; penalty