{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2285.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2285.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2285.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2285.html"}],"law_id":371257,"edition_id":2,"section_id":371257,"structure_id":52866,"section_number":"58.1-2285","catch_line":"Period of limitations","history":"2000, cc. 729, 758.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1384765,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52866,"edition_id":2,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":8,"parent_id":52858,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:00","date_modified":"2026-08-02 12:36:05","permalink":{"id":1482687,"object_type":"structure","relational_id":52866,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52858,"edition_id":2,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":3,"parent_id":52853,"metadata":{"child_laws":94,"child_structures":10},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482333,"object_type":"structure","relational_id":52858,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371252,"structure_id":52866,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":371253,"structure_id":52866,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":371254,"structure_id":52866,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":371255,"structure_id":52866,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":371256,"structure_id":52866,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":371257,"structure_id":52866,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":371260,"structure_id":52866,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"previous_section":{"id":371256,"structure_id":52866,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},"next_section":{"id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2285\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482709,"object_type":"law","relational_id":371257,"identifier":"58.1-2285","token":"58.1\/II\/22\/8\/58.1-2285","url":"\/58.1-2285\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","dublin_core":{"Title":"Period of limitations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2285","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

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<\/span> 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<\/span> for the collection of such taxes may be begun without assessment<\/span>, at any time. The Commissioner<\/span> shall not examine any person<\/span>’s records beyond the three-year period of limitations unless he has reasonable evidence<\/span> of fraud<\/span>, or reasonable cause to believe that such person<\/span> was required by law<\/span> to file a return and failed to do so.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPERIOD OF LIMITATIONS (\u00a7 58.1-2285)\n\nThe taxes imposed by this chapter shall be assessed within three years from the\ndate on which such taxes became due and payable. In the case of a false or\nfraudulent return with intent to evade payment of the taxes imposed by this\nchapter, or a failure to file a return, the taxes may be assessed, or a\nproceeding in court for the collection of such taxes may be begun without\nassessment, at any time. The Commissioner shall not examine any person’s\nrecords beyond the three-year period of limitations unless he has reasonable\nevidence of fraud, or reasonable cause to believe that such person was required\nby law to file a return and failed to do so.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}