58.1-473 - Jeopardy assessments. - Virginia Statutes

§ 58.1-473. Jeopardy assessments.

If the Tax Commissioner, in any case, has reason to believe that thecollection of moneys, required by this article to be withheld by theemployer, is in jeopardy, he may require the employer to make such return andpay to the Tax Commissioner such amounts required to be withheld at any timethe Tax Commissioner may designate therefor subsequent to the time when suchamounts should have been deducted from wages and withheld.

(Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c.827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.283; 1984, c. 675.)