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