58.1-1616 - Absconding taxpayer. - Virginia Statutes

§ 58.1-1616. Absconding taxpayer.

If the Department finds that a person liable for tax under any provision ofthis chapter designs quickly to depart from the Commonwealth or to remove hisproperty therefrom, or to conceal himself or his property therein, or to doany other act tending to prejudice or to render wholly or partly ineffectualproceedings to collect such tax unless such proceeding be brought withoutdelay, the Department shall cause notice of such finding to be given suchperson together with a demand for an immediate return and immediate paymentof such tax. Thereupon such tax shall become immediately due and payable. Ifsuch person is not in default of making such return or paying any taxprescribed by this chapter, and furnishes evidence satisfactory to theDepartment in accordance with regulations which shall be prescribed by theDepartment, that he will duly return and pay the tax to which theDepartment's findings relate, then such tax shall not be payable prior to thetime otherwise fixed for payment.

(Code 1950, § 58-838.18; 1984, c. 675.)