60.2-514 - Limitation on proceeding to establish liability for taxes. - Virginia Statutes

§ 60.2-514. Limitation on proceeding to establish liability for taxes.

No suit or proceeding for the purpose of establishing liability for taxesunder this chapter shall be begun for any period occurring more than threeyears prior to January 1 of the year within which such suit or proceeding isinstituted. However, this section shall not apply in any case of willfulattempt in any manner to defeat or evade the payment of any contributions dueunder this chapter. A proceeding shall be deemed to have been instituted orbegun upon the date of issuance of an order by the Commission directing ahearing to be held to determine liability or nonliability, under thischapter, of an employing unit, or upon the date notice of the establishmentof liability is mailed to the last known address of the employing unit. Theorder or notice mentioned herein shall be deemed to have been issued on thedate such order or notice is mailed to the last known address of theemploying unit.

(1968, c. 9, §§ 60-62.1, 60.1-74.1; 1977, c. 445; 1986, c. 480.)