                                 CODE OF VIRGINIA

PERIOD OF LIMITATIONS (§ 58.1-634)

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.

HISTORY: Code 1950, § 58-441.38; 1966, c. 151; 1980, c. 633; 1983, c. 104;
1984, c. 675.