Tax Type
Individual Income Tax
Description
Withholding tax inadvertently paid to another state
Topic
Taxpayers' Remedies
Withholding of Tax
Date Issued
11-26-1982
November 26, 1982
Re: § 58-1118 Application
1981 Individual Income Tax Withholding
Dear *****************
This is in response to your letter of October, 1982, applying for relief from an assessment of penalty for not complying with the Virginia withholding tax statutes.
FACTS
You are a domiciliary resident of Virginia. Your employer, ********* inadvertently paid over to Kentucky the taxes withheld from your wages during 1981. You were not aware of this mistake until you received your 1981 wage and income tax statements, where upon the error was corrected. The department, however, has assessed a ***** penalty against you for noncompliance with the 70 percent estimated tax requirement.
DETERMINATION
Based upon the foregoing facts, the assessment will be abated in its entirety.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner