Tax Type
Retail Sales and Use Tax
Description
Late filling of an administrative appeal
Topic
Statute of Limitations
Date Issued
03-31-2009
March 31, 2009
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This letter is in response to the notice of intent to file an administrative appeal submitted by you regarding the retail sales and use tax assessment issued to ***** (the "Taxpayer") for the period October 2005 through September 2008.
Virginia Code § 58.1-1821 states, "Any 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 retail sales and use tax assessment cited in your notice of intent to appeal was issued to the Taxpayer on November 3, 2008. Pursuant to Va. Code § 58.1-1821 and the Administrative Appeal Guidelines for Tax Assessments issued by the Virginia Department of Taxation, published as Public Document 06-140 (11/29/06), a complete appeal was required to be filed with the Tax Commissioner by February 2, 2009, ninety days after the date of assessment. As of the date of this letter, a complete 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 assessment is deemed correct as issued. Collection action will resume on the unpaid bill.
The Code of Virginia section and public document cited are 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, 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/1-3161761336.P
Rulings of the Tax Commissioner