Tax Type
Retail Sales and Use Tax
Description
Protective claim for refund
Topic
Payment and Refund
Date Issued
02-26-1986
February 26, 1986
Re: Protective Claim for Refund/Sales and Use Tax
Dear **************
This will refer to your recent letters and telephone conversations regarding the protective claim for refund filed on behalf of ********** pending the resolution of Wellmore Coal v. Commonwealth by the Virginia Supreme Court.
After review of your initial protective claim request of September 26, 1983 and my response of March 19, 1984, I continue to find no basis for the issuance of a refund to your client of tax paid on coal haul road building and maintenance materials. Based upon the department's interpretation of your initial letter, my March 19, 1984 letter specifically limited your client's protective claim to tax paid on three classes of items, of which coal haul road materials was not one.
The department remains willing to refund tax, penalty, and interest paid by your client on the classes of items discussed in my March 19, 1984 letter and will issue such a refund as soon as practicable.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner