Tax Type
Individual Income Tax
Description
Statute of limitations for refund
Topic
Payment and Refund
Statute of Limitations
Date Issued
12-28-1992
December 28, 1992
Re: §58.1-1821 Application: Individual Income Tax
Dear********************
This will reply to your letter of April 1, 1992 in which you request relief from the statute of limitations for taxable year 1985.
FACTS
In 1985 your husband was employed in Virginia and had Virginia income taxes withheld from his salary. At such time you and your husband were residents of Maryland. You filed for a refund of the Virginia taxes withheld from your husband's 1985 income in March of 1991.
DETERMINATION
Va. Code §58.1-499 allows a taxpayer three years from the last day prescribed by law for the timely filing of a return to file for a refund. Since your tax return for taxable year 1985 was originally due on May 1, 1986, the statute of limitations for taxable year 1985 had already expired at the time you filed the return. I do not have the authority to accept the return you filed since you failed to file it during the three year period allowed by law. Your request is, therefore, denied.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/6131O
Rulings of the Tax Commissioner