Tax Type
Individual Income Tax
Description
Refund statute of limitations
Topic
Statute of Limitations
Date Issued
09-18-1986
September 18, 1986
Re: Virginia Code §58.1-1821 Application
Individual Income Tax
Dear *********************
This is in reply to your letter of April 23, 1986 in which you request that the statute of limitations be waived and a refund issued for taxable year 1981.
Virginia Code §58.1-1823, which specifically limits the time in which an amended return can be accepted and a refund issued, provides that:
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- Any person filing a tax return required for any tax administered by the Department of Taxation may, within three years from the last day prescribed by law for the timely filing of the return, or within sixty days from the final determination of any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, whichever is later, file an amended return with the Department.
- Any person filing a tax return required for any tax administered by the Department of Taxation may, within three years from the last day prescribed by law for the timely filing of the return, or within sixty days from the final determination of any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, whichever is later, file an amended return with the Department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner