{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1020.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1020.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1020.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1020.html"}],"law_id":370893,"edition_id":2,"section_id":370893,"structure_id":52822,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","history":"Code 1950, \u00a7 58-757.21; 1960, c. 392, \u00a7 21; 1984, c. 675.","full_text":"In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, from the best information available to it, shall assess the amount of tax due from such person and mail notice thereof to the taxpayer. Collection of such assessment may be enforced by legal process.\n\n","order_by":null,"text":{"0":{"id":1383590,"text":"In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, from the best information available to it, shall assess the amount of tax due from such person and mail notice thereof to the taxpayer. Collection of such assessment may be enforced by legal process.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52822,"edition_id":2,"name":"Use Tax","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52820,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:06:20","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479249,"object_type":"structure","relational_id":52822,"identifier":"2","token":"58.1\/I\/10\/2","url":"\/58.1\/I\/10\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52820,"edition_id":2,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":6,"parent_id":52818,"metadata":{"child_laws":48,"child_structures":4},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479141,"object_type":"structure","relational_id":52820,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370890,"structure_id":52822,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","url":"\/58.1-1018\/","token":"58.1\/I\/10\/2\/58.1-1018","metadata":false},{"id":370891,"structure_id":52822,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","metadata":false},{"id":370893,"structure_id":52822,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","metadata":false},{"id":370910,"structure_id":52822,"section_number":"58.1-1021","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1021\/","token":"58.1\/I\/10\/2\/58.1-1021","metadata":false}],"previous_section":{"id":370891,"structure_id":52822,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","metadata":false},"next_section":{"id":370910,"structure_id":52822,"section_number":"58.1-1021","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1021\/","token":"58.1\/I\/10\/2\/58.1-1021","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1020\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 392; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479259,"object_type":"law","relational_id":370893,"identifier":"58.1-1020","token":"58.1\/I\/10\/2\/58.1-1020","url":"\/58.1-1020\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","dublin_core":{"Title":"Assessment of tax by Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1020","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the <span class=\"dictionary\">Department<\/span>, from the best information available to it, shall assess the amount of tax due from such person and mail notice thereof to the <span class=\"dictionary\">taxpayer<\/span>. Collection of such assessment may be enforced by legal process.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nASSESSMENT OF TAX BY DEPARTMENT (\u00a7 58.1-1020)\n\nIn case any person subject to the tax imposed by this article fails to make such\na return, or makes an incorrect return, the Department, from the best\ninformation available to it, shall assess the amount of tax due from such person\nand mail notice thereof to the taxpayer. Collection of such assessment may be\nenforced by legal process.\n\nHISTORY: Code 1950, \u00a7 58-757.21; 1960, c. 392, \u00a7 21; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}