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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-20-80

Waiver of time limitation on assessment of taxes

Official textlaw.lis.virginia.gov

# A.

Assessments. The Tax Commissioner and a taxpayer may agree to extend the period for assessing a tax prescribed by §§ 58.1-104 (period of limitations in general), 58.1-312 (relating to income tax only), 58.1-634 (relating to retail sales and use tax only) and 58.1-1812 (assessment of omitted taxes) of the Code of Virginia. Such agreements shall be in writing, on forms prescribed by the Tax Commissioner, and shall extend the period for assessing a tax for all issues relevant to the tax and taxable period for which the agreement is executed.

# B.

Refunds. Any such agreement will also extend the period for filing an amended return claiming a refund. See 23VAC10-20-190 for information regarding protective claims.

Last amended: Historical Notes Derived from VR630-1-101, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4,

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Nearby sections (25 sections)
  1. 10-11-60 · Petition for rulemaking
  2. 10-11-70 · Appointment of regulatory advisory panel
  3. 10-11-80 · Appointment of negotiated rulemaking panel
  4. 10-11-90 · Meetings
  5. 10-11-100 · Public hearings on regulations
  6. 10-11-110 · Periodic review of regulations
  7. 10-20-10 · Secrecy of information; penalty
  8. 10-20-20 · Filing of tax returns and payment of taxes which fall due on…
  9. 10-20-30 · (Repealed.)
  10. 10-20-40 · (Repealed.)
  11. 10-20-60 · Rate of interest
  12. 10-20-70 · (Repealed.)
  13. 10-20-80 · Waiver of time limitation on assessment of taxes
  14. 10-20-90 · Retention of records by taxpayer
  15. 10-20-100 · (Repealed.)
  16. 10-20-110 · Offers in compromise
  17. 10-20-120 · (Repealed.)
  18. 10-20-130 · Memorandum of lien for collection of taxes
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  24. 10-20-145 · Padlocked premises; penalty
  25. 10-20-150 · (Repealed.)
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