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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>66313</law_id><section_number>8.01-216.9</section_number><catch_line>Procedure; statute of limitations</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="8.01">Civil Remedies and Procedure</unit><unit label="chapter" level="2" order_by="1" identifier="3">Actions</unit><unit label="article" level="3" order_by="1" identifier="19.1">Virginia Fraud Against Taxpayers Act</unit></structure><text>
						<section><p>A <span class="dictionary">subpoena</span> requiring the attendance of a <span class="dictionary">witness</span> at a <span class="dictionary">trial</span> or <span class="dictionary">hearing</span> conducted under this article may be served at any place in the <span class="dictionary">Commonwealth</span>.
		A <span class="dictionary">civil action</span> under &#xA7;&#xA0;<a class="law" title="Attorney General; investigation, civil action" href="/8.01-216.4/">8.01-216.4</a> or <a class="law" title="Civil actions filed by private persons; Commonwealth may intervene" href="/8.01-216.5/">8.01-216.5</a> may not be brought (i) more than six years after the date on which the violation is committed or (ii) more than three years after the date when <span class="dictionary">facts</span> <span class="dictionary">material</span> to the right of action are known or reasonably should have been known by the official of the <span class="dictionary">Commonwealth</span> charged with responsibility to act in the circumstances, but in that event no more than ten years after the date on which the violation is committed, whichever occurs last.
		If the <span class="dictionary">Commonwealth</span> elects to intervene and proceed with an action brought under &#xA7;&#xA0;<a class="law" title="Civil actions filed by private persons; Commonwealth may intervene" href="/8.01-216.5/">8.01-216.5</a>, the <span class="dictionary">Commonwealth</span> may file its own complaint or <span class="dictionary">amend</span> the complaint of a <span class="dictionary">person</span> who has brought an action under &#xA7;&#xA0;<a class="law" title="Civil actions filed by private persons; Commonwealth may intervene" href="/8.01-216.5/">8.01-216.5</a> to clarify or add detail to any <span class="dictionary">claim</span> in which the <span class="dictionary">Commonwealth</span> is intervening and to add any additional <span class="dictionary">claim</span> for which the <span class="dictionary">Commonwealth</span> contends it is entitled to relief. Any complaint filed by the <span class="dictionary">Commonwealth</span> pursuant to this paragraph shall relate back to the filing date of the complaint of the <span class="dictionary">person</span> who originally brought the action, to the extent that the <span class="dictionary">claim</span> of the <span class="dictionary">Commonwealth</span> arises out of the conduct, transactions, or occurrences set forth, or attempted to be set forth, in such <span class="dictionary">person</span>&#x2019;s complaint.
		In any action brought under &#xA7;&#xA0;<a class="law" title="Attorney General; investigation, civil action" href="/8.01-216.4/">8.01-216.4</a> or <a class="law" title="Civil actions filed by private persons; Commonwealth may intervene" href="/8.01-216.5/">8.01-216.5</a>, the <span class="dictionary">Commonwealth</span> shall be required to prove all essential elements of the <span class="dictionary">cause of action</span>, including <span class="dictionary">damages</span>, by a <span class="dictionary">preponderance of the evidence</span>.
		Notwithstanding any other provision of <span class="dictionary">law</span>, a final <span class="dictionary">judgment</span> rendered in favor of the <span class="dictionary">Commonwealth</span> in any criminal proceeding charging <span class="dictionary">fraud</span> or false statements, whether upon a <span class="dictionary">verdict</span> after <span class="dictionary">trial</span> or upon a <span class="dictionary">plea</span> of guilty or <span class="dictionary">nolo contendere</span>, shall estop the <span class="dictionary">defendant</span> from denying the essential elements of the <span class="dictionary">offense</span> in any action that involves the same transaction as in the criminal proceeding and which is brought under &#xA7;&#xA0;<a class="law" title="Attorney General; investigation, civil action" href="/8.01-216.4/">8.01-216.4</a> or <a class="law" title="Civil actions filed by private persons; Commonwealth may intervene" href="/8.01-216.5/">8.01-216.5</a>.</p></section></text><history>2002, c. 842; 2007, c. 569; 2011, c. 676.</history><metadata></metadata></law>
