                                 CODE OF VIRGINIA

AMENDED RETURN; ADDITIONAL TAX (§ 58.1-938)

If, after the filing of a duplicate federal generation skipping tax return, the
federal authorities increase or decrease the amount of the federal generation
skipping transfer tax, an amended return shall be filed with the Department
showing all changes made in the original return and the amount of increase or
decrease in the federal generation skipping transfer tax.
		If, based upon such deficiency and the ground therefor, it appears that the
amount of tax previously paid is less than the amount of tax owing, the
difference together with interest, as computed under § 58.1-15, shall be paid
upon notice and demand by the Department. In the event that the person required
to file a return and pay such tax fails to file the return required by this
section, any additional tax which is owing may be assessed, or a proceeding in
court for such tax may be begun without assessment, at any time prior to the
filing of such return or within thirty days after the delinquent filing of such
return, notwithstanding any other provision of law.

HISTORY: Code 1950, § 58-238.37; 1979, c. 559; 1984, c. 675.