Tax Type
Retail Sales and Use Tax
Description
Application for refund; Application referred to auditor.
Topic
Taxpayers' Remedies
Date Issued
12-05-1997
December 5, 1997
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear*************
In your letter of November 10, 1997, you seek partial correction and refund of the retail sales and use tax assessment issued to and paid by ***** ("Taxpayer") as a result of an audit for the period August 1991 through July 1994.
To properly evaluate the additional documentation presented, it is necessary for my audit staff to verify and determine whether there is any basis for the removal of the items at issue. Accordingly, all of the new information that you have furnished is being forwarded to****, Audit Supervisor of the department's**** District Office. If a revision is in order, the appropriate refund of tax, penalty and interest will be issued. I have instructed my audit staff to notify you if any of the documentation is insufficient or if a claimed exemption for any of the assets at issue appears invalid.
Should there be any further concerns, you may submit a request for a further administrative review after the revision is finalized. If you have any questions about the progress of the revision, please contact **** at ******.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/13212R
Rulings of the Tax Commissioner