                                 CODE OF VIRGINIA

PERIOD OF LIMITATIONS (§ 58.1-2285)

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. The 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.

HISTORY: 2000, cc. 729, 758.