58.1-350 - Procuring returns from delinquent individuals or fiduciaries.
§ 58.1-350. Procuring returns from delinquent individuals or fiduciaries.
The commissioner of the revenue shall secure a return from every delinquentindividual or fiduciary within his jurisdiction, or if any such individual orfiduciary refuses to make a return or fails to make such return for fifteendays after the commissioner of the revenue calls upon him to do so, suchcommissioner shall, from the best information he can obtain, make an estimateof the income of such individual or fiduciary and report the same to theDepartment.
The commissioner of the revenue shall have authority to assess taxes,penalties and interest upon such estimate, and such taxes, penalties andinterest shall be collected in like manner as is provided by law for thecollection of state taxes.
(Code 1950, § 58-151.076; 1971, Ex. Sess., c. 171; 1984, c. 675.)