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.
Structure Code of Virginia
Chapter 1 - General Provisions
§ 58.1-100. Property subject to state taxation only
§ 58.1-101. Waiver of time limitation on assessment of taxes
§ 58.1-102. Retention of records by taxpayer
§ 58.1-103. Inspection of records and documents by the Department
§ 58.1-104. Period of limitations
§ 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner
§ 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail
§ 58.1-106. Tax Commissioner authorized to make reproductions of tax documents
§ 58.1-108. Admissibility of reproductions of documents in evidence
§ 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns
§ 58.1-110. Effect of Tax Commissioner's affidavit as evidence
§ 58.1-111. Taxpayer refusing to file return; estimated tax
§ 58.1-112. Return filing frequency; waiver of penalties
§ 58.1-113. Nonprofit hospitals to provide returns and information to the Department