Tax Type
Retail Sales and Use Tax
Description
Sale of distilled spirits
Topic
Collection of Delinquent Tax
Date Issued
04-23-1991
VIRGINIA: IN THE CIRCUIT COURT FOR THE COUNTY OF FRANKLIN
WALLACE CROWE and
BILLY E. CROWE
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- Plaintiffs,
- Plaintiffs,
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V.
COMMONWEALTH OF VIRGINIA,
DEPARTMENT OF TAXATION,
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- Defendant
- Defendant
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ORDER
THIS CAUSE came to be heard on February 22, 1991, pursuant to § 58.1-1825 of the Code of Virginia (1950), as amended, upon Plaintiffs' Application for Correction of Erroneous Assessment, Defendant's response thereto, upon the presentation of testimony and evidence ore tenus, and upon argument of counsel.
Upon the evidence, it is the finding of this Court that the Plaintiffs have proven by clear and convincing evidence that the sale price of the distilled spirits was $5.33 per gallon and that the Plaintiffs have not sustained their burden of disproving the Defendant's calculations of 21,000 gallons of production volume of distilled spirits. Accordingly, it is
ADJUDGED, ORDERED and DECREED as follows:
1. That the assessment by the Defendant be corrected to $5,036.85, plus a 50 percent penalty of $2,518.42, with interest on said tax and penalty of $1,104.86, as provided in 58.1-635 of the Code of Virginia, as amended;
2. That the Defendant be, and it hereby is, ordered to refund to Plaintiffs all amounts, with interest, collected pursuant to the assessment for the tax year 1987 in excess of the amounts set forth above;
3. That the Clerk of this Court shall forthwith forward a certified copy of this order to the Tax Commissioner, Virginia Department of Taxation and counsel of record herein.
ENTERED this 23rd day of April, 1991
Rulings of the Tax Commissioner