Tax Type
Individual Income Tax
Description
Protective claim for tax credit; King v. Forst
Topic
Court Case
Date Issued
04-12-1990
April 12, 1990
Dear ****
This will reply to your letter dated February 2, 1990 in which you inquire about procedures for claiming a tax credit applicable to the taxable year 1987.
The case of Llewellyn King v. W. H. Forst, Tax Commissioner, which addresses the issue of credit against Virginia Individual Income tax liability for unincorporated business franchise taxes paid to the District of Columbia, was argued before the Virginia Supreme Court on March 1. 1990 and an opinion has not been issued as of this date.
However, in accordance with Virginia Code §58.1-1824, you may file a protective claim for refund directly with me within three years of the date such tax was assessed by way of an amended return for taxable year 1987. This will preserve your right to a refund until the issue is resolved by the Supreme Court.
I hope that the foregoing is helpful to you in resolving this matter. If you need any further assistance, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner