Tax Type
Retail Sales and Use Tax
Description
Statute of limitations for refunds
Topic
Payment and Refund
Statute of Limitations
Date Issued
01-11-1993
January 11, 1993
Re: Request for Ruling: Retail Sales and Use Tax
Dear ****
This will reply to Your letter of December 10, 1992 in which you seek a ruling on the statute of limitations for refunds of sales and use tax.
Under current law, a dealer may apply to the department for a refund of sales tax erroneously paid. Virginia Regulation (VR) 630-10-89 and Va. Code §58.1-1823 set forth the applicable requirements, and I have enclosed copies of both documents for your convenience.
Any application for refund is subject to the three year statute of limitations mandated in Va. Code §58.1-1823. Lacking statutory provisions to the contrary, the department has no authority to extend the statute of limitations.
Therefore, I must deny your request to extend the statute of limitations beyond the three year period.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/6594I
Rulings of the Tax Commissioner