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+2.98 2500, et seq. . 12. ... 13. ... 14. On any blind person operating a vending stand or other business enterprise under the jurisdiction of the Virginia Department for the Visually Handicapped, or a nominee of the Department, as set forth in Virginia Code Section 63.1-164. 15. On any hospital, eollege, ttrtiversity, or ttiter ittstiWtion of learning not organized or eondueted for peetntiftry profit whieh by reason of its purposes or aetivities i-9 exempt from ineome tax tinder the laws of the United States ttfiless stteh tax was enaeted by the eity prior to 4anuM 15, 1991; the provisions of this sttbseet'--- shall expire on ittly 1, 1997. 16. ... 17. ... 18. ... 19. ... Section 14-5. Limitations and extensions. (a) Where, before the expiration of the time prescribed for the assessment of any license tax imposed pursuant to this chapter, both the Commissioner and the taxpayer have consented in • writing to an extension allowing the assessment to be made ta mater nate after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. This provision relating to agreements extending the period for assessing tax shall be effective for agreements entered into on and after July. 1996. (b) If the Commissioner ascertains that any license issuance fee or license tax has not been assessed for the current license year or any of the three preceding license years or that the same has been assessed at less that the law requires, the Commissioner shall assess the license issuance fee or license tax for such year or years at the rate or rates prescribed for that tax year or years. (c) Notwithstanding Va. Code §58.1-3903, if the Commissioner ascertains that because of a person's fraud or failure to apply for a license, any license issuance fee or license tax has not been assessed for the current license year or any of the six preceding license years, or that the same has been assessed at less than the law requires, the Commissioner shall assess the license issuance fee and license for such year or years at the rate or rates prescribed for that tax year or years. This subsection permitting a six (6) year reach back shall be construed to permit assessments of tax only for a license year beginning January 1, 1997, or thereafter. (d) Except as specified in instances of fraud or failure to apply in the preceding section, the period for collecting any local license issuance fee and license tax shall not expire: (i) prior to • Page 5 of 26