§ 58.1-101. Waiver of time limitation on assessment of taxes
Where before the expiration of the time prescribed for the assessment of any tax imposed pursuant to this title and assessable by the Department both the Tax Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Code 1950, § 58-45.1; 1971, Ex. Sess., cc. 48, 245; 1984, c. 675.)
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 3, 2009