In the event any person submits with his application for a certificate of title a sum insufficient to pay the sale or use tax as determined by the Commissioner, it shall be the duty of the Commissioner or his authorized agent to make an estimate of the tax due the Commonwealth and to assess such tax. The notice of assessment shall be forthwith sent to such person by certified mail at the address of the person as it appears on the records of the Division. Such notice, when sent in accordance with these requirements, shall be sufficient regardless of whether or not it was ever received.
If any person fails to pay such tax, the Commissioner shall bring an appropriate action for the recovery of such tax plus interest. Judgment shall be rendered for the amount of the tax found to be due together with interest and costs.
Code 1950, § 58-685.17; 1966, c. 587; 1974, c. 477; 1984, c. 675.
Structure Code of Virginia
Chapter 24 - Virginia Motor Vehicle Sales and Use Tax
§ 58.1-2402. (Contingent expiration date) Levy
§ 58.1-2402. (Contingent effective date) Levy
§ 58.1-2404. Time for payment of tax on sale or use of a motor vehicle
§ 58.1-2406. Collection of tax; estimate of tax
§ 58.1-2411. Civil penalties upon failure to pay tax, etc.
§ 58.1-2418. Local sales and use taxes prohibited
§ 58.1-2419. Tax on sale to be separately stated
§ 58.1-2420. Examination of dealer's records, etc.
§ 58.1-2421. Rules and regulations
§ 58.1-2422. Forwarding of tax information to law-enforcement officials
§ 58.1-2423. Refunds generally
§ 58.1-2424. Credits against tax
§ 58.1-2425. (Contingent expiration date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2425. (Contingent effective date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2426. Application to Commissioner for correction; appeal