58.1-634 - Period of limitations. - Virginia Statutes

§ 58.1-634. Period of limitations.

The taxes imposed by this chapter shall be assessed within three years fromthe date on which such taxes became due and payable. In the case of a falseor fraudulent return with intent to evade payment of the taxes imposed bythis chapter, or a failure to file a return, the taxes may be assessed, or aproceeding in court for the collection of such taxes may be begun withoutassessment, at any time within six years from such date. The Tax Commissionershall not examine any person's records beyond the three-year period oflimitations unless he has reasonable evidence of fraud, or reasonable causeto believe that such person was required by law to file a return and failedto do so.

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