{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.17.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.17.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.17.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.17.html"}],"law_id":70401,"edition_id":1,"section_id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","history":"2012, cc. 217, 225.","full_text":"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.","order_by":null,"text":{"0":{"id":254085,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; 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criminal penalties","url":"\/58.1-2299.10\/","token":"58.1\/II\/22.1\/58.1-2299.10","metadata":false},{"id":68744,"structure_id":13590,"section_number":"58.1-2299.11","catch_line":"Bond","url":"\/58.1-2299.11\/","token":"58.1\/II\/22.1\/58.1-2299.11","metadata":false},{"id":83356,"structure_id":13590,"section_number":"58.1-2299.12","catch_line":"Jeopardy assessment","url":"\/58.1-2299.12\/","token":"58.1\/II\/22.1\/58.1-2299.12","metadata":false},{"id":78522,"structure_id":13590,"section_number":"58.1-2299.13","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2299.13\/","token":"58.1\/II\/22.1\/58.1-2299.13","metadata":false},{"id":69938,"structure_id":13590,"section_number":"58.1-2299.14","catch_line":"Recordkeeping requirements; inspection of records; civil penalties","url":"\/58.1-2299.14\/","token":"58.1\/II\/22.1\/58.1-2299.14","metadata":false},{"id":69492,"structure_id":13590,"section_number":"58.1-2299.15","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; 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civil penalty","url":"\/58.1-2299.7\/","token":"58.1\/II\/22.1\/58.1-2299.7","metadata":false},{"id":76960,"structure_id":13590,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","url":"\/58.1-2299.8\/","token":"58.1\/II\/22.1\/58.1-2299.8","metadata":false},{"id":72202,"structure_id":13590,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","metadata":false}],"previous_section":{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},"next_section":{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2299.17\/","history_text":"<p>This law was first created in 2012. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0217\">217<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0225\">225<\/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":255803,"object_type":"law","relational_id":70401,"identifier":"58.1-2299.17","token":"58.1\/II\/22.1\/58.1-2299.17","url":"\/58.1-2299.17\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","dublin_core":{"Title":"Waiver of time limitation on assessment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.17","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this chapter and assessable by the <span class=\"dictionary\">Department<\/span>, both the <span class=\"dictionary\">Commissioner<\/span> and the <span class=\"dictionary\">taxpayer<\/span> 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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWAIVER OF TIME LIMITATION ON ASSESSMENT OF TAXES (\u00a7 58.1-2299.17)\n\nIf, before the expiration of the time prescribed for assessment of any tax\nlevied pursuant to this chapter 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: 2012, cc. 217, 225.","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}}