58.1-111 - Taxpayer refusing to file return; estimated tax. - Virginia Statutes

§ 58.1-111. Taxpayer refusing to file return; estimated tax.

Whenever any taxpayer liable under the law to file a state tax return withthe Department shall fail or refuse on demand to file a correct and properreturn, the Department may make an estimate of the amount of taxes due theCommonwealth by such taxpayer, from any information in its possession, andassess the taxes, penalties and interest due the Commonwealth by suchtaxpayer.

(Code 1950, § 58-40; 1984, c. 675.)