12.1-43 - Tax assessments, registration fee assessments, report forms, and correspondence mailed by Commission deemed delivered.
§ 12.1-43. Tax assessments, registration fee assessments, report forms, andcorrespondence mailed by Commission deemed delivered.
Tax assessments, registration fee assessments, report forms, andcorrespondence directed to a corporation, limited liability company, limitedpartnership, registered limited liability partnership or business trust andmailed by the Commission by first-class mail addressed to the registeredagent of the corporation, limited liability company, limited partnership,registered limited liability partnership or business trust at its registeredoffice shall be deemed to have been delivered to the entity.
If the corporation, limited liability company, limited partnership,registered limited liability partnership or business trust has no registeredagent, such mailing shall be deemed to have been delivered to the entity whenmailed by the Commission by first-class mail addressed to the entity at itsprincipal office address or when mailed or delivered in person to anydirector, the president, vice-president, secretary or any equivalent officerof the corporation, any member or manager of the limited liability company,any general partner of the limited partnership or registered limitedliability partnership, or any trustee of the business trust. The names andaddresses of such persons and the principal office addresses on record withthe Commission shall be conclusive for the purposes of this section.
(1971, Ex. Sess., c. 157; 1985, c. 522; 2000, c. 58; 2003, c. 373; 2007, c.631; 2010, c. 675.)