§ 58.1-2285. Period of limitations
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.)
Sections: Previous 58.1-2276 58.1-2277 58.1-2278 58.1-2279 58.1-2280 58.1-2281 58.1-2282 58.1-2283 58.1-2284 58.1-2285 58.1-2286 58.1-2287 58.1-2288 58.1-2289 58.1-2290 NextLast modified: April 3, 2009