{"data":{"id":"us-va/va.-code-58.1-2285","jurisdiction":"us-va","citation":"Va. Code § 58.1-2285","heading":"Period of limitations","body":"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. The Commissioner shall not examine any person'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.2000, cc. 729, 758.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22. VIRGINIA FUELS TAX ACT","Article 8. ASSESSMENTS AND COLLECTIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2285/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"5cbe1263dcaa4894026f46298189f0a1759a671b541fc73a52171df2dc45a2b0","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2284","next":"us-va/va.-code-58.1-2286"},"notice":"GroundRules: Original legal text. Not legal advice."}