Tax Type
Intangible Personal Property Tax
Description
Assessment
Topic
Taxpayers' Remedies
Date Issued
12-31-1985
December 31, 1985
Re: Section 58.1-1821 Application: Capital Not Otherwise Taxed
Dear ****
This will reply to your letter dated August 14, 1985 protesting the above-referenced CNOT assessments.
The substantive issues of your protest were addressed in my letter of January 3, 1978 to ***** a copy which is enclosed. As ***** wrote you in his letter dated April 7, 1982, a copy of which is also enclosed, the statute of limitations set forth in §§58-1118 and 58-1130 (effective January 1, 1985, §§58.1-1821 and 58.1-1825, respectively) bars administrative or judicial relief. I regret that I am unable to do anything further in your case and must advise you that the outstanding assessments remain due and payable.
Sincerely
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner