If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this chapter 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.
2012, cc. 217, 225.
Structure Code of Virginia
Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
§ 58.1-2293. Regulation; forms
§ 58.1-2294. Disclosure of information; penalties
§ 58.1-2295. Levy; payment of tax
§ 58.1-2296. Backup tax; liability
§ 58.1-2297. When tax return and payment are due; credits for overpayment
§ 58.1-2299.1. Exclusion from professional license tax
§ 58.1-2299.2. Certificates of registration; issuance; civil penalty
§ 58.1-2299.3. Collection of tax
§ 58.1-2299.4. Absorption of tax prohibited
§ 58.1-2299.5. Sale of business
§ 58.1-2299.6. Late filing or payment; civil penalty
§ 58.1-2299.7. False or fraudulent return; civil penalty
§ 58.1-2299.8. Payment of civil penalty; disposition; waiver
§ 58.1-2299.9. Prohibited acts; criminal penalties
§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties
§ 58.1-2299.12. Jeopardy assessment
§ 58.1-2299.13. Memorandum of lien for collection of taxes
§ 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties
§ 58.1-2299.15. Application to Commissioner for correction; appeal
§ 58.1-2299.16. Period of limitations
§ 58.1-2299.17. Waiver of time limitation on assessment of taxes
§ 58.1-2299.18. Suits to recover taxes
§ 58.1-2299.19. Liability of corporate or partnership officer; penalty