Tax Type
Retail Sales and Use Tax
Description
Assessment adjustment denied
Topic
Collection of Delinquent Tax
Date Issued
02-25-1985
February 25, 1985
RE: §58.1-1821 Application/Sales and Use Tax
Dear ****
This will reply to the June 8, 1983 letter of ***** in which was submitted an application for correction of sales and use tax assessed to ***** as the result of departmental audits.
Specifically requested by ***** was that tax assessed to ***** be abated and instead be assessed to an affiliated business, *****. Additional information regarding this matter has been requested from ***** by my representatives on several occasions; however, such information has not been received. Absent such additional information, I have been unable to properly review ***** request, but based upon the information before me, I am unable to find any basis for reassigning tax assessed to ***** to *****.
Based upon the foregoing, I must deny relief to ***** in this case.
Sincerely,
W. H. Forst
Tax Commissioner
RE: §58.1-1821 Application/Sales and Use Tax
Dear ****
This will reply to the June 8, 1983 letter of ***** in which was submitted an application for correction of sales and use tax assessed to ***** as the result of departmental audits.
Specifically requested by ***** was that tax assessed to ***** be abated and instead be assessed to an affiliated business, *****. Additional information regarding this matter has been requested from ***** by my representatives on several occasions; however, such information has not been received. Absent such additional information, I have been unable to properly review ***** request, but based upon the information before me, I am unable to find any basis for reassigning tax assessed to ***** to *****.
Based upon the foregoing, I must deny relief to ***** in this case.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner