Tax Type
Retail Sales and Use Tax
Description
Timely Filing of an Appeal
Topic
Statute of Limitations
Date Issued
08-02-2013
August 2, 2013
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This will reply to your letter in which you seek the correction of a retail sales and use tax assessment issued to ***** (the "Taxpayer") for the period August 2008 through September 2011. I apologize for the delay in this response.
FACTS
The Department audited the Taxpayer and issued an assessment dated July 24, 2012 for the period noted above. On October 31, 2012, the Taxpayer filed an appeal of the audit assessment pursuant to Va. Code § 58.1-1821.
DETERMINATION
Timely Filing of Appeal
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 Tax Commissioner...." An interpretation of Va. Code § 58.1-1821 is provided in Title 23 of the Virginia Administrative Code (VAC) 1020-165. Title 23 VAC 10-20-165 B 1 b states that "[t]he department strictly enforces the 90-day limitations period for filing a timely administrative appeal. A taxpayer must file a complete appeal within 90 calendar days after the date of assessment."
In this case, the assessment issued to the Taxpayer is dated July 24, 2012. Based on the provisions of Va. Code § 58.1-1821 and Title 23 VAC 10-20-165, the Taxpayer was required to file a complete administrative appeal by October 22, 2012. The postmark date of the Taxpayer's appeal is October 31, 2012, which is 9 days after the statutory 90-day deadline to file a timely appeal. In accordance with Va. Code § 58.1-1821, the Taxpayer's application for correction is barred by the statute of limitations.
An updated notice of assessment with interest accrued to date will be mailed to the Taxpayer. The bill should be paid within 30 days to avoid the accrual of additional interest. If payment is not received within 30 days, an updated bill with additional accrued interest will be issued to the Taxpayer and collection action will begin.
The Code of Virginia and regulation sections cited, along with other reference documents, are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department's web site. If you have any questions concerning this determination, please contact ***** in the Department's Office of Tax Policy, Appeals and Rulings, at *****.
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- Sincerely,
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Craig M. Burns
Tax Commissioner
AR/1-5241259229.S
Rulings of the Tax Commissioner