CODE OF VIRGINIA

PERIOD OF LIMITATIONS (§ 58.1-104)

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.

HISTORY: 1984, c. 675; 1991, cc. 362, 456.