58.1-2406 - Collection of tax; estimate of tax. - Virginia Statutes

§ 58.1-2406. Collection of tax; estimate of tax.

In the event any person submits with his application for a certificate oftitle a sum insufficient to pay the sale or use tax as determined by theCommissioner, it shall be the duty of the Commissioner or his authorizedagent to make an estimate of the tax due the Commonwealth and to assess suchtax. The notice of assessment shall be forthwith sent to such person bycertified mail at the address of the person as it appears on the records ofthe Division. Such notice, when sent in accordance with these requirements,shall be sufficient regardless of whether or not it was ever received.

If any person fails to pay such tax, the Commissioner shall bring anappropriate action for the recovery of such tax plus interest. Judgment shallbe rendered for the amount of the tax found to be due together with interestand costs.

(Code 1950, § 58-685.17; 1966, c. 587; 1974, c. 477; 1984, c. 675.)