58.1-2285 - Period of limitations.
§ 58.1-2285. 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. The Commissioner shall not examine any person'srecords beyond the three-year period of limitations unless he has reasonableevidence of fraud, or reasonable cause to believe that such person wasrequired by law to file a return and failed to do so.
(2000, cc. 729, 758.)