Document Number
88-329
Tax Type
Retail Sales and Use Tax
Description
Protective claim for refund
Topic
Payment and Refund
Date Issued
12-12-1988
December 12, 1988




Re: Protective Claim for Refund: Sales and Use Tax


Dear*****************

This will reply to your letter of August 16, 1988, in which you submit a protective claim for refund of sales and use tax paid by

Based upon the provisions of §58.1-1824 of the Code of Virginia, I do not find basis for holding this matter as a protective claim for refund. However, I will treat this as a request for refund under Virginia Code §58.1-1823, which will preserve your client's judicial remedies in a manner similar to Virginia Code §58.1-1824.

Both statutes, however, require that the refund claim be submitted within three years from the date on which the tax became due. As the instant claim was filed on August 16, 1988, the tax in question for the month of June 1985, which became due on July 20, 1985, may not be refunded to your client. The remaining months of your refund request are within the three Year statute, however.

I am forwarding your refund request to the department's Technical Services Section for coordination with the department's *************** District Office. The district office will contact your client shortly to determine what information will be necessary to verify the refund request.

Sincerely,



W. H. Forst
Tax Commissioner

Rulings of the Tax Commissioner

Last Updated 08/25/2014 16:46