Assessments and Collections

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This is Article 8 of the Code of Virginia, titled “Assessments and Collections.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 9 sections.

§ 58.1-2280	Estimates of fuel subject to tax; assessments; notice of assessment
§ 58.1-2281	Application to Commissioner for correction
§ 58.1-2282	Appeal of Commissioner's decisions
§ 58.1-2283	Jeopardy assessment
§ 58.1-2284	Memorandum of lien for collection of taxes
§ 58.1-2285	Period of limitations
§ 58.1-2286	Waiver of time limitation on assessment of taxes
§ 58.1-2287	Suits to recover taxes
§ 58.1-2288	Liability of corporate or partnership officer; penalty