Tax Type
Retail Sales and Use Tax
Description
Statute of Limitations
Topic
Collection of Delinquent Tax
Statute of Limitations
Date Issued
02-28-1989
February 28, 1989
Re: §58.1-1824 Protective Claim for Refund/ Sales and Use Tax
Dear*********************:
This will reply to your letter of December 6, 1988, seeking to toll the running of the statute of limitations on certain sales taxes paid to Virginia, in connection with the operation of ************* (taxpayer).
Under Virginia Code §58.1-1824, any person who has paid an assessment of taxes administered by the Department of Taxation may preserve his judicial remedies by filing a claim for refund with the Tax Commissioner...within three years of the date such tax was assessed. (Emphasis added) Under Virginia Code §58.1-1820 an assessment includes "self-assessments made by a taxpayer upon the filing of a return." Subject to the time limitation set forth above, the department will treat your December 6, 1988 letter as a protective claim for refund, and will hold your claim for sales taxes without decision pending the outcome of your audit by the state of Tennessee. This will protect your right to a refund for sales tax returns filed for periods beginning in November 1985, which were due on December 20, 1985.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner