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&#8217;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
