Tax Type
Retail Sales and Use Tax
Description
Assessment
Topic
Collection of Delinquent Tax
Date Issued
08-31-1984
August 31, 1984
Re: §58-1118 Application
Dear *****************
This is in response to your letter of May 11, 1984, applying on behalf of ***** for correction of erroneous assessment of sales tax.
Your application is identical, for the most part, to that submitted by another attorney for the taxpayer on November 23, 1983 (copy enclosed). We issued a final determination letter on this application on January 18, 1984 (copy enclosed). A member of my staff spoke with both you and the taxpayer's accountant on August 15, 1984, and there were no additional facts presented to alter our final determination. Payment of the assessment is, therefore, due. However, as we stated in our letter, the department will honor a refund request made within the three-year statute of limitations if you have sufficient documentation of previous sales tax payments.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner