58.1-3519 - Commissioner to assess property if taxpayer fails to file return.
§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return.
If any taxpayer, liable to file a return of any of the subjects of taxationmentioned in this chapter, neglects or refuses to file such return for anyyear within the time prescribed, the commissioner of the revenue shall, fromthe best information he can obtain, enter the fair market value of suchproperty and assess the same as if it had been reported to him.
(Code 1950, § 58-838; 1952, c. 711; 1954, c. 488; 1962, c. 578; 1984, c. 675.)