                                 CODE OF VIRGINIA

ESTIMATES OF FUEL SUBJECT TO TAX; ASSESSMENTS; NOTICE OF ASSESSMENT (§
58.1-2280)

When any licensee neglects, fails or refuses to make and file any report as
required by this chapter or files an incorrect or fraudulent report, the
Commissioner shall determine, from any information obtainable, the number of
gallons of fuel with respect to which the licensee has incurred liability under
this chapter. The Commissioner is authorized to make an assessment for the tax
and any penalty and interest properly due against such licensee. The notice of
assessment shall be sent to the licensee or delivered by the Department to the
last known address appearing in the Commissioner&#8217;s files. Such notice,
when sent or delivered in accordance with these requirements, shall be
sufficient regardless of whether or not it was ever received.

HISTORY: 2000, cc. 729, 758; 2006, c. 594.