June 9, 2022
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
The Virginia Department of Taxation is in receipt of the correspondence filed on behalf of *****. Virginia Code § 58.1-1821 provides, in pertinent part, that “[a]ny person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner.”
Title 23 of the Virginia Administrative Code (VAC) 10-20-165 A defines notice of assessment as:
The department's official form labeled "Notice of Assessment" that contains written information that sets out the date of the assessment, amount of assessment, the tax type, taxable period, account number, bill number and name of the taxpayer. A subsequent statement of balance due the department does not constitute a new notice of assessment. Such subsequent statements include reports of payments applied to assessments, updated bills reflecting additional accrued interest, or other changes to an assessment. A notice of assessment may be preceded by correspondence proposing adjustments to a filed return based on an audit or other information received by the department. Such correspondence is not a notice of assessment but is intended to provide taxpayers an opportunity to correct any errors before an assessment is made. [Emphasis added.]
The Notice of Assessment was issued to the Taxpayer on November 10, 2021. The statute of limitations, for submitting the full appeal to the Tax Commissioner, expired on February 8, 2022. The Taxpayer’s correspondence was mailed to the Department on March 11, 2022. The Detail Bill Information was issued to the Taxpayer on December 20, 2021. The Detail Bill Information does not constitute a new notice of assessment as provided in Title 23 VAC 10-20-165 A. In accordance with the aforementioned authorities, the Taxpayer’s appeal to the Tax Commissioner is barred by the statute of limitations. The assessment has been paid in full, and a refund is not warranted.
The cited regulation is available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department’s web site. If you have any questions about this response, you may contact ***** in the Department’s Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/4124P