Tax Type
Retail Sales and Use Tax
Description
A taxpayer must file a complete appeal within 90 calendar days after the date of assessment."
Topic
Statute of Limitations
Date Issued
03-19-2014
March 19, 2014
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 November 2007 through June 2013.
FACTS
The Department audited the Taxpayer and issued an assessment dated November 5, 2013 for the period noted above. On February 5, 2014, the Taxpayer filed an appeal of the audit assessment by facsimile transmission pursuant to Va. Code § 58.1-1821.
DETERMINATION
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) 10-20-165. 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 November 5, 2013. 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 February 3, 2014. The facsimile transmission date on the Taxpayer's appeal is February 5, 2014, which is two 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 bill 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, additional interest will accrue on the outstanding balance and collection action will begin.
The Code of Virginia and regulation sections cited are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department's website. 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/1-5621914838.Q
Rulings of the Tax Commissioner