Code of Virginia § 58.1-2285. Period of limitations.
123 words·~1 min read·
/va/title-58-1/chapter-22/58-1-2285·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the case of a false or fraudulent return with intent to evade payment of the taxes imposed by this chapter, or a failure to file a return, the taxes may be assessed, or a proceeding in court for the collection of such taxes may be begun without assessment, at any time. The Commissioner shall not examine any person's records beyond the three-year period of limitations unless he has reasonable evidence of fraud, or reasonable cause to believe that such person was required by law to file a return and failed to do so.
2000, cc. 729 , 758 .