Virginia Code > Title 58.1 > Subtitle I > Chapter 18 > Article 4 – Virginia Taxpayer Bill of Rights.
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| § 58.1-1845 | Virginia Taxpayer Bill of Rights. |
Terms Used In Virginia Code > Title 58.1 > Subtitle I > Chapter 18 > Article 4 - Virginia Taxpayer Bill of Rights.
- Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Department: means the Department of Taxation. See Virginia Code 58.1-1
- Lien: A claim against real or personal property in satisfaction of a debt.