Tax Type
Retail Sales and Use Tax
Description
Protest the assessment of consumer use tax
Topic
Statute of Limitations
Date Issued
02-04-2009
February 4, 2009
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This letter is in response to the letter filed by you on behalf of ***** (the "Taxpayer"), in which you protest the assessment of consumer use tax issued for the period April 2002 through March 2006.
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 was dated June 18, 2008. The Department's records indicate the Taxpayer's administrative appeal letter is dated September 17, 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 September 16, 2008. Therefore, the Taxpayer's application for correction is barred by the statue of limitations. Notwithstanding this determination, the audit staff will review the audit report and remove any duplicate items.
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. The Taxpayer should remit its payment to: Virginia Department of Taxation, 3600 West Broad Street, Suite 160, Richmond, Virginia 23230, Attention: *****. 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 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/1-2753794350.T
Rulings of the Tax Commissioner