{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-634.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-634.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-634.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-634.html"}],"law_id":77125,"edition_id":1,"section_id":77125,"structure_id":12899,"section_number":"58.1-634","catch_line":"Period of limitations","history":"Code 1950, \u00a7 58-441.38; 1966, c. 151; 1980, c. 633; 1983, c. 104; 1984, c. 675.","full_text":"The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the case of a false or fraudulent return with intent to evade payment of the taxes imposed by this chapter, or a failure to file a 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 such date. The Tax Commissioner shall not examine any person&#8217;s records beyond the three-year period of limitations unless he has reasonable evidence of fraud, or reasonable cause to believe that such person was required by law to file a return and failed to do so.","order_by":null,"text":{"0":{"id":276682,"text":"The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the case of a false or fraudulent return with intent to evade payment of the taxes imposed by this chapter, or a failure to file a 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 such date. The Tax Commissioner shall not examine any person&#8217;s records beyond the three-year period of limitations unless he has reasonable evidence of fraud, or reasonable cause to believe that such person was required by law to file a return and failed to do so.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","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 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":55254,"structure_id":12899,"section_number":"58.1-633","catch_line":"Records","url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","metadata":false},"next_section":{"id":71272,"structure_id":12899,"section_number":"58.1-635","catch_line":"Failure to file return; fraudulent return; civil penalties","url":"\/58.1-635\/","token":"58.1\/I\/6\/58.1-635","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-634\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. 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. Those modifications are as follows: in 1966, chapter 151; in 1980, chapter 633; in 1983, chapter 104; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":254841,"object_type":"law","relational_id":77125,"identifier":"58.1-634","token":"58.1\/I\/6\/58.1-634","url":"\/58.1-634\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634","dublin_core":{"Title":"Period of limitations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-634","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the case of a false or fraudulent return with <span class=\"dictionary\">intent<\/span> to evade payment of the taxes imposed by this chapter, or a failure to file a return, the taxes may be assessed, or a proceeding in <span class=\"dictionary\">court<\/span> for the collection of such taxes may be begun without assessment, at any time within six years from such date. The <span class=\"dictionary\">Tax Commissioner<\/span> shall not examine any <span class=\"dictionary\">person<\/span>&#8217;s records beyond the three-year period of limitations unless he has reasonable <span class=\"dictionary\">evidence<\/span> of <span class=\"dictionary\">fraud<\/span>, or reasonable cause to believe that such <span class=\"dictionary\">person<\/span> was required by <span class=\"dictionary\">law<\/span> to file a return and failed to do so.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPERIOD OF LIMITATIONS (\u00a7 58.1-634)\n\nThe taxes imposed by this chapter shall be assessed within three years from the\ndate on which such taxes became due and payable. In the case of a false or\nfraudulent return with intent to evade payment of the taxes imposed by this\nchapter, or a failure to file a return, the taxes may be assessed, or a\nproceeding in court for the collection of such taxes may be begun without\nassessment, at any time within six years from such date. The Tax Commissioner\nshall not examine any person&#8217;s records beyond the three-year period of\nlimitations unless he has reasonable evidence of fraud, or reasonable cause to\nbelieve that such person was required by law to file a return and failed to do\nso.\n\nHISTORY: Code 1950, \u00a7 58-441.38; 1966, c. 151; 1980, c. 633; 1983, c. 104;\n1984, c. 675.","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}}