{"law_id":"776363","section_number":"58.1-111","catch_line":"Taxpayer refusing to file return; estimated tax","history":"Code 1950, \u00a7 58-40; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-111\/","refers_to":false,"url":"\/58.1-111\/","token":"58.1\/I\/1\/58.1-111","structure":{"1":{"id":"2375","name":"General Provisions","identifier":"1","label":"chapter","url":"\/58.1\/I\/1\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"776363","structure_id":"2375","full_text":"Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a correct and proper return, the Department may make an estimate of the amount of taxes due the Commonwealth by such taxpayer, from any information in its possession, and assess the taxes, penalties and interest due the Commonwealth by such taxpayer.","text":{"0":{"id":"2503308","text":"Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a correct and proper return, the Department may make an estimate of the amount of taxes due the Commonwealth by such taxpayer, from any information in its possession, and assess the taxes, penalties and interest due the Commonwealth by such taxpayer.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"2375","name":"General Provisions","identifier":"1","label":"chapter","url":"\/58.1\/I\/1\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"793662","structure_id":"2375","section_number":"58.1-100","catch_line":"Property subject to state taxation only","url":"\/58.1-100\/","token":"58.1\/I\/1\/58.1-100"},"1":{"id":"770744","structure_id":"2375","section_number":"58.1-101","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-101\/","token":"58.1\/I\/1\/58.1-101"},"2":{"id":"783362","structure_id":"2375","section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102"},"3":{"id":"776474","structure_id":"2375","section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103"},"4":{"id":"795180","structure_id":"2375","section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104"},"5":{"id":"768809","structure_id":"2375","section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105"},"6":{"id":"787669","structure_id":"2375","section_number":"58.1-105.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail","url":"\/58.1-105.1\/","token":"58.1\/I\/1\/58.1-105.1"},"7":{"id":"771707","structure_id":"2375","section_number":"58.1-106","catch_line":"Tax Commissioner authorized to make reproductions of tax documents","url":"\/58.1-106\/","token":"58.1\/I\/1\/58.1-106"},"8":{"id":"787730","structure_id":"2375","section_number":"58.1-107","catch_line":"Destruction of original documents so reproduced; destruction of other returns, reports, etc","url":"\/58.1-107\/","token":"58.1\/I\/1\/58.1-107"},"9":{"id":"779582","structure_id":"2375","section_number":"58.1-108","catch_line":"Admissibility of reproductions of documents in evidence","url":"\/58.1-108\/","token":"58.1\/I\/1\/58.1-108"},"10":{"id":"778120","structure_id":"2375","section_number":"58.1-109","catch_line":"Compliance with subpoena, etc., requiring production of confidential returns","url":"\/58.1-109\/","token":"58.1\/I\/1\/58.1-109"},"11":{"id":"782398","structure_id":"2375","section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110"},"12":{"id":"776363","structure_id":"2375","section_number":"58.1-111","catch_line":"Taxpayer refusing to file return; estimated tax","url":"\/58.1-111\/","token":"58.1\/I\/1\/58.1-111"},"13":{"id":"781385","structure_id":"2375","section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112"},"14":{"id":"779614","structure_id":"2375","section_number":"58.1-113","catch_line":"Nonprofit hospitals to provide returns and information to the Department","url":"\/58.1-113\/","token":"58.1\/I\/1\/58.1-113"}},"previous_section":{"id":"782398","structure_id":"2375","section_number":"58.1-110","catch_line":"Effect of Tax Commissioner's affidavit as evidence","url":"\/58.1-110\/","token":"58.1\/I\/1\/58.1-110"},"next_section":{"id":"781385","structure_id":"2375","section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112"},"references":false,"formats":{"txt":"\/58.1-111.txt","json":"\/58.1-111.json","xml":"\/58.1-111.xml"},"dublin_core":{"Title":"Taxpayer refusing to file return; estimated tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-111","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nTAXPAYER REFUSING TO FILE RETURN; ESTIMATED TAX (\u00a7 58.1-111)\n\nWhenever any taxpayer liable under the law to file a state tax return with the\nDepartment shall fail or refuse on demand to file a correct and proper return,\nthe Department may make an estimate of the amount of taxes due the Commonwealth\nby such taxpayer, from any information in its possession, and assess the taxes,\npenalties and interest due the Commonwealth by such taxpayer.\n\nHISTORY: Code 1950, \u00a7 58-40; 1984, c. 675."}