Tax Type
Retail Sales and Use Tax
Description
Application for tax assessment correction is barred by the statue of limitations
Topic
Statute of Limitations
Date Issued
04-27-2009
April 27, 2009
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This will apply to your letter in which you seek correction of the retail sales and use tax assessment issued to ***** (the "Taxpayer") for the period September 2004 through December 2007.
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." [Emphasis added.] In this case, the use tax assessment issued to the Taxpayer is dated July 8, 2008. Pursuant to the provisions of Va. Code § 58.1-1821, the Taxpayer was required to file its administrative appeal with the Tax Commissioner no later than October 6, 2008. The Department's records indicate that your letter dated February 6, 2009 (with a postmark date of February 7, 2009) is the only correspondence from the Taxpayer regarding an administrative appeal of the assessment at issue. Therefore, the Taxpayer's application for correction is barred by the statue of limitations.
Accordingly, the assessment is correct as issued. An updated bill, with interest accrued to date, will be sent to the Taxpayer. No additional interest will accrue provided the outstanding balance is paid within 30 days from the date of the bill. Please remit your payment to: Virginia Department of Taxation, 3600 West Broad Street, Suite 160, Attn: *****, Richmond, Virginia 23230. If you have any questions concerning payment of the assessment, you may contact ***** at *****.
The Code of Virginia section cited and the Administrative Appeal Guidelines (Public Document 06-140 (11/29/06)) 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 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/1-3190700122.T
Rulings of the Tax Commissioner