April 6, 2020
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This will respond to your letter submitted on behalf of ***** (the “Taxpayer”), in which you seek a reconsideration of the Tax Commissioner’s determination, issued as Public Document (P.D.) 19-49 (5/8/2019).
Under Title 23 of the Virginia Administrative Code (VAC) 10-20-165 F, a taxpayer who disagrees with the Tax Commissioner’s final determination may request a reconsideration of the determination within 45 days. The Taxpayer’s request for reconsideration is dated September 18, 2019, after the 45-day period expired. The Taxpayer’s appeal is barred from further review and, thus, P.D. 19-49 is upheld. This letter constitutes the Tax Commissioner’s final determination regarding the assessment for the period January 2015 through December 2017.
A revised bill, with interest accrued to date will be mailed shortly to the Taxpayer. No further interest will accrue provided the outstanding assessment is paid within thirty days of the date of the bill. Please remit payment to: Virginia Department of Taxation, 600 E. Main Street, 15th Floor, Virginia 23219, Attn: *****. If you have any questions concerning payment of the assessment, you may contact ***** at *****.
The regulation cited, along with other reference documents, are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions 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 *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/2196L