§ 58.1-3903.1. Waiver of time limitation on assessment of local taxes
Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official and the taxpayer have consented in writing to the tax 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.
Whenever such an extension is agreed upon, it shall likewise extend the period relating to the collection of local taxes pursuant to § 58.1-3940 and applications for correction pursuant to § 58.1-3980.
(1995, c. 445.)
Sections: Previous 58.1-3900 58.1-3901 58.1-3902 58.1-3903 58.1-3903.1 58.1-3904 58.1-3905 58.1-3906 58.1-3907 58.1-3908 58.1-3910 58.1-3911 58.1-3912 58.1-3913 58.1-3914 NextLast modified: April 16, 2009