Tax Type
Individual Income Tax
Description
Protective claim for refund
Topic
Payment and Refund
Taxpayers' Remedies
Date Issued
10-10-1984
October 10, 1984
Re: §58-1119.1: Protective Claim/Individual Income
Dear ****
This will reply to your letter of September 10, 1984 regarding a protective claim for refund of individual income tax on behalf of your client our claim is made under the provisions of §58-1119.1 of the Code of Virginia pursuant to litigation pending before the Supreme Court of Virginia in the cases of David Paul Weaver v. Department of Taxation, John C. Smith v. Department of Taxation and Tilford A. Jones v. Department of Taxation, and has been timely filed.
Your claim is accepted as a protective claim for refund, limited to the issue of the Department's interpretation of the application of Virginia Code §58-151.015(b) to your client's claimed credit for tax paid to a Maryland locality and to the extent such interpretation is pending in the Weaver, Smith and Jones cases.
Upon final resolution of these cases, I will issue a determination on your claim. Judicial remedies are preserved by protective claims for one year after the date of my determination.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner