Is there a statue of limitation on the collection of state income tax?

State of Virginia

Public Comments

1. yes 3 years if it is barley passed 3 years they don't care . To show you how rotten they can be . I forgot and accidentally left my w2 setting on the table mailed everything 2 weeks later they sent me that paper back and they wanted the w2 . So I sent them they told me in a letter that I would they would speed it up . Well they ended up keeping over that deadline then told me it was to late to send me my money that it had been over 3 years so now I was to receive no money was no longer due to me . DP
2. If the Dept of Revenue has contacted you regarding tax owed, then there is not a statute of limitations. The debt is yours and they can do whatever they need to in order to collect (freeze bank accounts, liens against property, or garnish wages.) If you have not been contacted, then the statute of limitations is 3 years, starting on the date the return should have been filed. i.e. the statute for a return that was required to be filed on May 1, 2006 would run until April 30, 2009. If they don't contact you in that time frame, then they can not assess you, UNLESS they audit you for an open year and determine you have committed fraud in the filing, then all years are open and you are up a creek w/o a paddle.