                                 CODE OF VIRGINIA

ABSCONDING TAXPAYER (§ 58.1-1616)

If the Department finds that a person liable for tax under any provision of this
chapter designs quickly to depart from the Commonwealth or to remove his
property therefrom, or to conceal himself or his property therein, or to do any
other act tending to prejudice or to render wholly or partly ineffectual
proceedings to collect such tax unless such proceeding be brought without delay,
the Department shall cause notice of such finding to be given such person
together with a demand for an immediate return and immediate payment of such
tax. Thereupon such tax shall become immediately due and payable. If such person
is not in default of making such return or paying any tax prescribed by this
chapter, and furnishes evidence satisfactory to the Department in accordance
with regulations which shall be prescribed by the Department, that he will duly
return and pay the tax to which the Department&#8217;s findings relate, then
such tax shall not be payable prior to the time otherwise fixed for payment.

HISTORY: Code 1950, § 58-838.18; 1984, c. 675.