§ 58.1-104. Period of limitations
Except as provided in Chapters 3 (§ 58.1-300 et seq.) and 6 (§ 58.1-600 et seq.) of this title, any tax imposed by this subtitle shall be assessed within three years from the last day prescribed by law for the timely filing of the return. In the case of a false or fraudulent return with the intent to evade payment of any tax imposed by this subtitle, or a failure to file a required 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 within six years from the last day prescribed by law for the timely filing of the return.
(1984, c. 675; 1991, cc. 362, 456.)
Sections: Previous 58.1-100 58.1-101 58.1-102 58.1-103 58.1-104 58.1-105 58.1-106 58.1-107 58.1-108 58.1-109 58.1-110 58.1-111 58.1-112 58.1-113 NextLast modified: April 16, 2009