77636358.1-111Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationGeneral ProvisionsTaxpayer refusing to file return; estimated taxCode 1950, § 58-40; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-111//58.1-111/58.1/I/1/58.1-111

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.section

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