{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3903.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3903.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3903.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3903.1.html"}],"law_id":72668,"edition_id":1,"section_id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","history":"1995, c. 445.","full_text":"Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official and the taxpayer have consented in writing to the tax assessment after such time, the tax may be assessed at 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\t\tWhenever such an extension is agreed upon, it shall likewise extend the period relating to the collection of local taxes pursuant to \u00a7 58.1-3940 and applications for correction pursuant to \u00a7 58.1-3980.","order_by":null,"text":{"0":{"id":261588,"text":"Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official and the taxpayer have consented in writing to the tax assessment after such time, the tax may be assessed at 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\t\tWhenever such an extension is agreed upon, it shall likewise extend the period relating to the collection of local taxes pursuant to \u00a7 58.1-3940 and applications for correction pursuant to \u00a7 58.1-3980.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13044,"edition_id":1,"name":"Enforcement by the Commissioner of Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258659,"object_type":"structure","relational_id":13044,"identifier":"1","token":"58.1\/III\/39\/1","url":"\/58.1\/III\/39\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":false},{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},{"id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},{"id":77744,"structure_id":13044,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},{"id":59998,"structure_id":13044,"section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905","metadata":false},{"id":69337,"structure_id":13044,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},{"id":84531,"structure_id":13044,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","metadata":false},{"id":72021,"structure_id":13044,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false}],"previous_section":{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},"next_section":{"id":77744,"structure_id":13044,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3903.1\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 445<\/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":[{"id":72311,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","order_by":null,"url":"\/58.1-3940\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"}],"permalink":{"id":258677,"object_type":"law","relational_id":72668,"identifier":"58.1-3903.1","token":"58.1\/III\/39\/1\/58.1-3903.1","url":"\/58.1-3903.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","dublin_core":{"Title":"Waiver of time limitation on assessment of local taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3903.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official and the taxpayer<\/span> have consented in writing to the tax assessment after such time, the tax may be assessed at 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\t\tWhenever such an extension is agreed upon, it shall likewise extend the period relating to the collection of local taxes pursuant to \u00a7 58.1-3940<\/a> and applications for correction pursuant to \u00a7 58.1-3980<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWAIVER OF TIME LIMITATION ON ASSESSMENT OF LOCAL TAXES (\u00a7 58.1-3903.1)\n\nBefore the expiration of the time prescribed for the assessment of any local\ntax, if both the commissioner of the revenue or other assessing official and the\ntaxpayer have consented in writing to the tax assessment after such time, the\ntax may be assessed at any time prior to the expiration of the period agreed\nupon. The period so agreed upon may be extended by subsequent agreements in\nwriting made before the expiration of the period previously agreed upon.\n\t\tWhenever such an extension is agreed upon, it shall likewise extend the period\nrelating to the collection of local taxes pursuant to \u00a7 58.1-3940 and\napplications for correction pursuant to \u00a7 58.1-3980.\n\nHISTORY: 1995, c. 445.","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}}