State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-2 > 58-1-220§ 58.1-220. Waiver of time limitation on assessment of omitted or additionalstate taxes.
Where before the expiration of the time prescribed for the assessment of anomitted or additional state tax, both the Tax Commissioner and the taxpayerhave consented in writing to its assessment after such time, the tax may beassessed at any time prior to the expiration of the period agreed upon. Theperiod so agreed upon may be extended by subsequent agreements in writingmade before the expiration of the period previously agreed upon.
(Code 1950, § 58-1162.1; 1954, c. 509; 1984, c. 675.)
