Tax Type
Litter Tax
Description
Office supply business
Topic
Persons Subject to Tax
Date Issued
08-25-1995
August 25, 1995
Re: § 58.1-1821 Application: Litter Tax
Dear ***************:
This will reply to your letter of April 11, 1995, in which you protest the litter tax assessment issued to ************** (the "Taxpayer") for the period 1988 through 1993.
FACTS
The Taxpayer is an office supply business. As a result of the department's audit, an assessment was made for unremitted litter tax. Since the Taxpayer did not file a litter tax return, the audit assessment issued covered a period of six years. The Taxpayer protests the assessment because of the perceived lack of litter tax information prior to the audit.
DETERMINATION
Code of Virginia § 58.1-1707 provides that an annual litter tax of $10.00 be levied upon every person engaged in business as a manufacturer, wholesaler distributor or retailer of certain enumerated products. Among the products enumerated by statute are paper products.
The statute of limitations for assessing taxes is set forth in Code of Virginia § 58.1-104. This section states in part that "In the case of...a failure to file a required return, the taxes may be assessed,...at any time within six years from the date on which such tax became due and payable."
In regards to the availability of information, Code of Virginia § 58.1-204 states that the department is required to publish regulations and written rulings or other interpretations of Virginia law which are of interest to taxpayers and practitioners. The department employs various methods to disseminate information concerning the taxes it administers.
In 1976, the General Assembly enacted the "Virginia Litter Control Act". The law was published in several publications, including the Acts of Assembly and Code of Virginia, copies of which are enclosed. Subsequently, the enclosed Virginia Litter Tax Regulations were published in 1984. The regulations were widely distributed and made freely available to the public. The department has used other means to disseminate information, including placing information prominently in both the individual and corporate income tax forms packets which you should have received in the past.
While you indicate that you were unaware and uninformed about the litter tax, the foregoing demonstrates that the department has disseminated information on the litter tax and was readily available to the general public. Additionally as the law is very clear, the department has no choice but to uphold the assessment and deny your request for refund.
If you have any questions regarding this letter, please contact ********at the department's Office of Tax Policy at ***********.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/9624T
Rulings of the Tax Commissioner