CHAPTER 320

An Act to amend and reenact § 58-747, as amended, of the Code of Vir-
ginia, relating to the estimating of fuel not properly reported, to
provide for giving notice of the Commissioner’s assessment. 9

[(S 121]

Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:

1. That § 58-747, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-747. Whenever any person shall neglect or refuse to make and
file any report for any calendar month as required by this chapter or shall
file an incorrect or fraudulent report, the Commissioner shall determine,
from any information obtainable, the number of gallons of fuel with
respect to which the person has incurred liability under the special fuels
tax laws of the State * and is authorized to make an assessment therefor
against such person. The notice of said assessment shall be forthunth sent
to such person by registered or certified mail to the address of such person
as it appears on the records in the office of the Division of Motor Vehicles
at Richmond, Virginia. Such notice, when sent in accordance with these
requirements, shall be sufficient regardless of whether or not it was ever
received.