Tax Type
Retail Sales and Use Tax
Description
Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations
Topic
Statute of Limitations
Date Issued
06-13-2012
June 13, 2012
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This is in response to your correspondence in which you seek correction of the retail sales and use tax assessment issued to ***** (the "Taxpayer") for the period of November 2003 through November 2006.
Virginia Code § 58.1-1821 states, "Any person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Department and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer's contention."
The retail sales and use tax assessment cited in the Taxpayer's application for correction was issued on February 1, 2012. According to Va. Code § 58.1-1821 and Title 23 of the Virginia Administrative Code (VAC) 10-20-165 C, a complete appeal was required to be filed with the Tax Commissioner within 90 days of the date of assessment, or by May 1, 2012.
Pursuant to Title 23 VAC 10-20-165 C 4, an administrative appeal that is delivered to the Department via facsimile "must be dated and received on or before the 90th calendar day after the date of assessment to be considered timely filed." [Emphasis added.] The Taxpayer's application for correction was sent by facsimile with a transmission date of May 3, 2012, and was received on that same date. Because the appeal was not dated and received on or before the 90th calendar day after the date of assessment (i.e., by May 1, 2012), the Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations and the assessment is deemed to be correctly issued.
The Code of Virginia section and regulation cited are available on-line at www.tax.virginia.gov in the Tax Policy Library section of the Department's website. If you have any questions about this response, you may contact ***** in the Department's Office of Tax Policy, Appeals and Rulings at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/1-5084584581.M
Rulings of the Tax Commissioner