First, there are many different SOLs, mainly ones for auditing the info, assesment of the tax and collection of the tax...as you see a progression that added together can be a long time.
Many States simply have none at all for many taxes...and may collect it at any time they can.
Depending on certain things, generally, the audit SOL is normally 3 or 4 years. However, a substantial underpayment, normally more than 25%, can extend that too. And how the days are counted can be a bit strange..but more importantly, that they can be "tolled" (stopped), by many things, most noteably from when the Dept sends a notice, received or not, until you respond for example. filing bankruotcy, leaving the country, many other things toll the SOL. So ignoring them and waiting for the time to run doesn't work.
Sales tax can be even a bit different, because those are trust funds that you hold for the State...the audit periods are normally more like 2 years to notify of an audit to see the proper things were taxed. But if it is a matter of your not payng over what you collected, then it is a criminal matter and a whole other set of rules may be invoked.
Importantly for many is to understand the SOL only starts to run when a return is filed. If you don't file, you are perpetually open and will never time out.
So ignoring them or avoiding them and notices or whatever, and waiting for the time to run doesn't work. Uh...it's been thought of by many before, over many years...do ya really think that's all there is to not paying?
what is the statute of limitations on Virginia state taxes?
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