§ 58.1-2286. Waiver of time limitation on assessment of taxes
If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this title and assessable by the Department, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed 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.
(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 Next
Last modified: April 3, 2009