Tax Type
Retail Sales and Use Tax
Description
The Taxpayer's appeal was not timely filed and is barred by the statute of limitations.
Topic
Statute of Limitations
Date Issued
12-11-2009
December 11, 2009
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear ********l:
This is in response to your correspondence in which you seek correction of the retail sales and use tax assessment issued to ***************. (the “Taxpayer”) for the period March 2006 through February 2009.
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.” In this case, the assessment was issued on June 2, 2009. Pursuant to Va. Code § 58.1-1821, the Taxpayer was required to submit its appeal to the Tax Commissioner by August 31, 2009. The Taxpayer’s correspondence is dated September 1, 2009, and was received on September 2, 2009. The Taxpayer’s appeal was not timely filed and is barred by the statute of limitations.
Based on the foregoing, the assessment is deemed correct as issued and collection action will resume on the unpaid bill. If you have any questions about this response, you may contact ***********in the Department’s Office of Tax Policy, Appeals and Rulings, at *********.
Sincerely,
Janie E. Bowen
Tax Commissioner
AR/1-381640884
Rulings of the Tax Commissioner