{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2286.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2286.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2286.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2286.html"}],"law_id":371258,"edition_id":2,"section_id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","history":"2000, cc. 729, 758.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1384766,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52866,"edition_id":2,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":8,"parent_id":52858,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:00","date_modified":"2026-08-02 12:36:05","permalink":{"id":1482687,"object_type":"structure","relational_id":52866,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52858,"edition_id":2,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":3,"parent_id":52853,"metadata":{"child_laws":94,"child_structures":10},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482333,"object_type":"structure","relational_id":52858,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371252,"structure_id":52866,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":371253,"structure_id":52866,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":371254,"structure_id":52866,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":371255,"structure_id":52866,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":371256,"structure_id":52866,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":371257,"structure_id":52866,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":371260,"structure_id":52866,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"previous_section":{"id":371257,"structure_id":52866,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},"next_section":{"id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2286\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482713,"object_type":"law","relational_id":371258,"identifier":"58.1-2286","token":"58.1\/II\/22\/8\/58.1-2286","url":"\/58.1-2286\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","dublin_core":{"Title":"Waiver of time limitation on assessment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2286","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If, before the expiration of the time prescribed for assessment<\/span> of any tax levied pursuant to this title and assessable by the Department<\/span>, both the Commissioner<\/span> and the taxpayer<\/span> have consented in writing to its assessment<\/span> 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.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWAIVER OF TIME LIMITATION ON ASSESSMENT OF TAXES (\u00a7 58.1-2286)\n\nIf, before the expiration of the time prescribed for assessment of any tax\nlevied pursuant to this title and assessable by the Department, both the\nCommissioner and the taxpayer have consented in writing to its assessment after\nsuch time, the tax may be assessed any time prior to the expiration of the\nperiod agreed upon. The period so agreed upon may be extended by subsequent\nagreements in writing made before the expiration of the period previously agreed\nupon.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}