                                 CODE OF VIRGINIA

PROCURING RETURNS FROM DELINQUENT INDIVIDUALS OR FIDUCIARIES (§ 58.1-350)

The commissioner of the revenue shall secure a return from every delinquent
individual or fiduciary within his jurisdiction, or if any such individual or
fiduciary refuses to make a return or fails to make such return for fifteen days
after the commissioner of the revenue calls upon him to do so, such commissioner
shall, from the best information he can obtain, make an estimate of the income
of such individual or fiduciary and report the same to the Department.
		The commissioner of the revenue shall have authority to assess taxes,
penalties and interest upon such estimate, and such taxes, penalties and
interest shall be collected in like manner as is provided by law for the
collection of state taxes.

HISTORY: Code 1950, § 58-151.076; 1971, Ex. Sess., c. 171; 1984, c. 675.