{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-104.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-104.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-104.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-104.html"}],"law_id":76408,"edition_id":1,"section_id":76408,"structure_id":13035,"section_number":"58.1-104","catch_line":"Period of limitations","history":"1984, c. 675; 1991, cc. 362, 456.","full_text":"Except as provided in Chapters 3 (\u00a7 58.1-300 et seq.) and 6 (\u00a7 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.","order_by":null,"text":{"0":{"id":274274,"text":"Except as provided in Chapters 3 (\u00a7 58.1-300 et seq.) and 6 (\u00a7 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13035,"edition_id":1,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":252077,"object_type":"structure","relational_id":13035,"identifier":"1","token":"58.1\/I\/1","url":"\/58.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69897,"structure_id":13035,"section_number":"58.1-100","catch_line":"Property subject to state taxation only","url":"\/58.1-100\/","token":"58.1\/I\/1\/58.1-100","metadata":false},{"id":76417,"structure_id":13035,"section_number":"58.1-101","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-101\/","token":"58.1\/I\/1\/58.1-101","metadata":false},{"id":81289,"structure_id":13035,"section_number":"58.1-102","catch_line":"Retention of records by taxpayer","url":"\/58.1-102\/","token":"58.1\/I\/1\/58.1-102","metadata":false},{"id":81988,"structure_id":13035,"section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103","metadata":false},{"id":76408,"structure_id":13035,"section_number":"58.1-104","catch_line":"Period of limitations","url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","metadata":false},{"id":71078,"structure_id":13035,"section_number":"58.1-105","catch_line":"Offers in compromise; 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estimated tax","url":"\/58.1-111\/","token":"58.1\/I\/1\/58.1-111","metadata":false},{"id":69756,"structure_id":13035,"section_number":"58.1-112","catch_line":"Return filing frequency; waiver of penalties","url":"\/58.1-112\/","token":"58.1\/I\/1\/58.1-112","metadata":false},{"id":87459,"structure_id":13035,"section_number":"58.1-113","catch_line":"Nonprofit hospitals to provide returns and information to the Department","url":"\/58.1-113\/","token":"58.1\/I\/1\/58.1-113","metadata":false}],"previous_section":{"id":81988,"structure_id":13035,"section_number":"58.1-103","catch_line":"Inspection of records and documents by the Department","url":"\/58.1-103\/","token":"58.1\/I\/1\/58.1-103","metadata":false},"next_section":{"id":71078,"structure_id":13035,"section_number":"58.1-105","catch_line":"Offers in compromise; Department may accept; authority and duty of Tax Commissioner","url":"\/58.1-105\/","token":"58.1\/I\/1\/58.1-105","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-104\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapter 675 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. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1991, chapters 362 and 456.<\/p>","references":false,"refers_to":[{"id":55031,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","order_by":null,"url":"\/58.1-300\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":252095,"object_type":"law","relational_id":76408,"identifier":"58.1-104","token":"58.1\/I\/1\/58.1-104","url":"\/58.1-104\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-104\/","token":"58.1\/I\/1\/58.1-104","dublin_core":{"Title":"Period of limitations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-104","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Except as provided in Chapters 3 (\u00a7 58.1-300<\/a> et seq.) and 6 (\u00a7 58.1-600<\/a> et seq.) of this title, any tax imposed by this subtitle shall be assessed within three years from the last day prescribed by law<\/span> for the timely filing of the return. In the case of a false or fraudulent return with the intent<\/span> 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<\/span> for the collection of such taxes may be begun without assessment, at any time within six years from the last day prescribed by law<\/span> for the timely filing of the return.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPERIOD OF LIMITATIONS (\u00a7 58.1-104)\n\nExcept as provided in Chapters 3 (\u00a7 58.1-300 et seq.) and 6 (\u00a7 58.1-600 et\nseq.) of this title, any tax imposed by this subtitle shall be assessed within\nthree years from the last day prescribed by law for the timely filing of the\nreturn. In the case of a false or fraudulent return with the intent to evade\npayment of any tax imposed by this subtitle, or a failure to file a required\nreturn, the taxes may be assessed, or a proceeding in court for the collection\nof such taxes may be begun without assessment, at any time within six years from\nthe last day prescribed by law for the timely filing of the return.\n\nHISTORY: 1984, c. 675; 1991, cc. 362, 456.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}