Virginia § 60.2-514 - Limitation on proceeding to establish liability for taxes
Full text of Virginia Code of Virginia § 60.2-514 — Limitation on proceeding to establish liability for taxes, with citation guidance and answers to common questions.
§ 60.2-514. Limitation on proceeding to establish liability for taxes
No suit or proceeding for the purpose of establishing liability for taxes under this chapter shall be begun for any period occurring more than three years prior to January 1 of the year within which such suit or proceeding is instituted. However, this section shall not apply in any case of willful attempt in any manner to defeat or evade the payment of any contributions due under this chapter. A proceeding shall be deemed to have been instituted or begun upon the date of issuance of an order by the Commission directing a hearing to be held to determine liability or nonliability, under this chapter, of an employing unit, or upon the date notice of the establishment of liability is mailed to the last known address of the employing unit. The order or notice mentioned herein shall be deemed to have been issued on the date such order or notice is mailed to the last known address of the employing unit.
1968, c. 9, §§ 60-62.1, 60.1-74.1; 1977, c. 445; 1986, c. 480.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 60.2-514
What does Code of Virginia § 60.2-514 cover?
Section 60.2-514 ("Limitation on proceeding to establish liability for taxes") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 60.2-514?
A common citation format is "Code of Virginia § 60.2-514" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 60.2-514 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.