                                 CODE OF VIRGINIA

TAX ASSESSMENTS, REGISTRATION FEE ASSESSMENTS, REPORT FORMS, AND CORRESPONDENCE
MAILED BY COMMISSION DEEMED DELIVERED (§ 12.1-43)

Tax assessments, registration fee assessments, report forms, and correspondence
directed to a corporation, limited liability company, limited partnership,
registered limited liability partnership or business trust and mailed by the
Commission by first-class mail addressed to the registered agent of the
corporation, limited liability company, limited partnership, registered limited
liability partnership or business trust at its registered office shall be deemed
to have been delivered to the entity.
		If the corporation, limited liability company, limited partnership, registered
limited liability partnership or business trust has no registered agent, such
mailing shall be deemed to have been delivered to the entity when mailed by the
Commission by first-class mail addressed to the entity at its principal office
address or when mailed or delivered in person to any director, the president,
vice-president, secretary or any equivalent officer of the corporation, any
member or manager of the limited liability company, any general partner of the
limited partnership or registered limited liability partnership, or any trustee
of the business trust. The names and addresses of such persons and the principal
office addresses on record with the Commission shall be conclusive for the
purposes of this section.

HISTORY: 1971, Ex. Sess., c. 157; 1985, c. 522; 2000, c. 58; 2003, c. 373; 2007,
c. 631; 2010, c. 675.