58.1-104 - Period of limitations.
§ 58.1-104. Period of limitations.
Except as provided in Chapters 3 (§ 58.1-300 et seq.) and 6 (§ 58.1-600 etseq.) of this title, any tax imposed by this subtitle shall be assessedwithin three years from the last day prescribed by law for the timely filingof the return. In the case of a false or fraudulent return with the intent toevade payment of any tax imposed by this subtitle, or a failure to file arequired return, the taxes may be assessed, or a proceeding in court for thecollection of such taxes may be begun without assessment, at any time withinsix years from the last day prescribed by law for the timely filing of thereturn.
(1984, c. 675; 1991, cc. 362, 456.)