Tax Type
Retail Sales and Use Tax
Description
Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
Topic
Statute of Limitations
Date Issued
10-16-2009
October 16, 2009
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
On May 28, 2009, you filed a notice of intent to appeal an assessment of retail sales and use tax on behalf of ***** (the "Taxpayer").
Virginia Code § 58.1-1821 provides 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. Such application shall be in the form prescribed by the Department and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer's contention."
The assessments were issued to the Taxpayer on April 30, 2009. The statute of limitations for submitting the full appeal to the Tax Commissioner expired on July 29, 2009. As of the date of this letter, the full appeal detailing the grounds upon which the Taxpayer relies and all relevant facts has not been received. Pursuant to Va. Code § 58.1-1821 the Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations. Accordingly, the assessments are deemed correct as issued. Collection action will resume on the unpaid bills.
The Code of Virginia section cited is available on-line at www.tax.virginia.gov in the Tax Policy Library 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 *****.
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- Sincerely,
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- Janie E. Bowen
Tax Commissioner
- Janie E. Bowen
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AR/1-3539069235P
Rulings of the Tax Commissioner