LIS

Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
11/13/2024

§ 58.1-2299.17. Waiver of time limitation on assessment of taxes.

If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this chapter and assessable by the Department, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

2012, cc. 217, 225.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.