{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-514.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-514.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-514.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-514.html"}],"law_id":87035,"edition_id":1,"section_id":87035,"structure_id":13053,"section_number":"60.2-514","catch_line":"Limitation on proceeding to establish liability for taxes","history":"1968, c. 9, \u00a7\u00a7 60-62.1, 60.1-74.1; 1977, c. 445; 1986, c. 480.","full_text":"No suit or proceeding for the purpose of establishing liability for taxes under this chapter shall be begun for any period occurring more than three years prior to January 1 of the year within which such suit or proceeding is instituted. However, this section shall not apply in any case of willful attempt in any manner to defeat or evade the payment of any contributions due under this chapter. A proceeding shall be deemed to have been instituted or begun upon the date of issuance of an order by the Commission directing a hearing to be held to determine liability or nonliability, under this chapter, of an employing unit, or upon the date notice of the establishment of liability is mailed to the last known address of the employing unit. The order or notice mentioned herein shall be deemed to have been issued on the date such order or notice is mailed to the last known address of the employing unit.","order_by":null,"text":{"0":{"id":311622,"text":"No suit or proceeding for the purpose of establishing liability for taxes under this chapter shall be begun for any period occurring more than three years prior to January 1 of the year within which such suit or proceeding is instituted. However, this section shall not apply in any case of willful attempt in any manner to defeat or evade the payment of any contributions due under this chapter. A proceeding shall be deemed to have been instituted or begun upon the date of issuance of an order by the Commission directing a hearing to be held to determine liability or nonliability, under this chapter, of an employing unit, or upon the date notice of the establishment of liability is mailed to the last known address of the employing unit. The order or notice mentioned herein shall be deemed to have been issued on the date such order or notice is mailed to the last known address of the employing unit.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13053,"edition_id":1,"name":"Employer Reporting Requirements","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267685,"object_type":"structure","relational_id":13053,"identifier":"2","token":"60.2\/5\/2","url":"\/60.2\/5\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","metadata":false},{"id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","metadata":false},{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},{"id":87035,"structure_id":13053,"section_number":"60.2-514","catch_line":"Limitation on proceeding to establish liability for taxes","url":"\/60.2-514\/","token":"60.2\/5\/2\/60.2-514","metadata":false},{"id":67512,"structure_id":13053,"section_number":"60.2-515","catch_line":"Amount of taxes; increase of rate","url":"\/60.2-515\/","token":"60.2\/5\/2\/60.2-515","metadata":false},{"id":57934,"structure_id":13053,"section_number":"60.2-516","catch_line":"Taxes and payments in lieu of taxes not deducted from wages","url":"\/60.2-516\/","token":"60.2\/5\/2\/60.2-516","metadata":false},{"id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","metadata":false},{"id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","metadata":false}],"previous_section":{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},"next_section":{"id":67512,"structure_id":13053,"section_number":"60.2-515","catch_line":"Amount of taxes; increase of rate","url":"\/60.2-515\/","token":"60.2\/5\/2\/60.2-515","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-514\/","history_text":"<p>This law was first created in 1968. The record of its establishment is cataloged in chapter 9 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 1968 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 1977, chapter 445; in 1986, chapter 480.<\/p>","references":false,"refers_to":false,"permalink":{"id":267699,"object_type":"law","relational_id":87035,"identifier":"60.2-514","token":"60.2\/5\/2\/60.2-514","url":"\/60.2-514\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-514\/","token":"60.2\/5\/2\/60.2-514","dublin_core":{"Title":"Limitation on proceeding to establish liability for taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-514","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No suit or proceeding for the purpose of establishing liability for taxes under this chapter shall be begun for any period occurring more than three years prior to January 1 of the year within which such suit or proceeding is instituted. However, this section shall not apply in any case of willful attempt in any manner to defeat or evade the payment of any contributions due under this chapter. A proceeding shall be deemed to have been instituted or begun upon the date of issuance of an <span class=\"dictionary\">order<\/span> by the Commission directing a <span class=\"dictionary\">hearing<\/span> to be held to determine liability or nonliability, under this chapter, of an employing unit, or upon the date notice of the establishment of liability is mailed to the last known address of the employing unit. The <span class=\"dictionary\">order<\/span> or notice mentioned herein shall be deemed to have been issued on the date such <span class=\"dictionary\">order<\/span> or notice is mailed to the last known address of the employing unit.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLIMITATION ON PROCEEDING TO ESTABLISH LIABILITY FOR TAXES (\u00a7 60.2-514)\n\nNo suit or proceeding for the purpose of establishing liability for taxes under\nthis chapter shall be begun for any period occurring more than three years prior\nto January 1 of the year within which such suit or proceeding is instituted.\nHowever, this section shall not apply in any case of willful attempt in any\nmanner to defeat or evade the payment of any contributions due under this\nchapter. A proceeding shall be deemed to have been instituted or begun upon the\ndate of issuance of an order by the Commission directing a hearing to be held to\ndetermine liability or nonliability, under this chapter, of an employing unit,\nor upon the date notice of the establishment of liability is mailed to the last\nknown address of the employing unit. The order or notice mentioned herein shall\nbe deemed to have been issued on the date such order or notice is mailed to the\nlast known address of the employing unit.\n\nHISTORY: 1968, c. 9, \u00a7\u00a7 60-62.1, 60.1-74.1; 1977, c. 445; 1986, c. 480.","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}}