Tax Type
Individual Income Tax
Description
Use tax audit; Evidence of tax payment
Topic
Collection of Delinquent Tax
Date Issued
01-18-1984
January 18, 1984
Re: § 58-1118 Application
Dear ****
This responds to your letter of November 23, 1983, applying on behalf of ***** for correction of an assessment of use taxes for the period January 1, 1979 through May 31, 1983.
You are asserting that ***** paid sales taxes on the out-of-state purchases of merchandise and that invoices to be obtained from the companies that you have named in an attached "petition for production of documents" will verify these payments. In the "petition" you are asking the department to compel these companies to provide the invoices reflecting purchases by and sales taxes paid by *****.
You may use this letter to assist you in supporting your request to vendors for documentation of previous sales tax payments. We will hold collection proceedings in abeyance until March 1, 1984, in order for you to obtain this evidence. In the event that you should obtain such evidence after March 1, 1984, we will honor a refund request made within the three-year statute of limitations. In any event, your assessment will not be reduced without evidence that the Virginia sales tax was paid to the vendor and the vendor remitted it to the department.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner