How long does a Virginia taxpayer have to request reconsideration of a final Tax Commissioner determination?

Plain-English summary

Virginia gives a taxpayer 45 days to request reconsideration of a final Tax Commissioner determination under 23 VAC 10-20-165 F. P.D. 19-49 was issued May 8, 2019, but the taxpayer's request was dated September 18, after the deadline.

The Department therefore barred further review and upheld P.D. 19-49. This letter was the final determination for the sales and use tax assessment covering January 2015 through December 2017.

What this means for you

Calendar the reconsideration deadline immediately when a final determination arrives. A substantive disagreement will not be heard if the request itself is late.

Common questions

What is the deadline? Forty-five days after the final determination.

Did the Department reconsider the merits? No. It denied review solely because the request was late.

Citations and references

• 23 VAC 10-20-165 F -- 45-day reconsideration period.
• P.D. 19-49 -- underlying determination left in effect.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 20-52

Original ruling text

April 6, 2020

Re: § 58.1-1821 Application: Retail Sales and Use Tax

Dear *:

This will respond to your letter submitted on behalf of * (the “Taxpayer”), in which you seek a reconsideration of the Tax Commissioner’s determination, issued as Public Document (P.D.) 19-49 (5/8/2019).

Under Title 23 of the Virginia Administrative Code (VAC) 10-20-165 F, a taxpayer who disagrees with the Tax Commissioner’s final determination may request a reconsideration of the determination within 45 days. The Taxpayer’s request for reconsideration is dated September 18, 2019, after the 45-day period expired. The Taxpayer’s appeal is barred from further review and, thus, P.D. 19-49 is upheld. This letter constitutes the Tax Commissioner’s final determination regarding the assessment for the period January 2015 through December 2017.

A revised bill, with interest accrued to date will be mailed shortly to the Taxpayer. No further interest will accrue provided the outstanding assessment is paid within thirty days of the date of the bill. Please remit payment to: Virginia Department of Taxation, 600 E. Main Street, 15th Floor, Virginia 23219, Attn: *. If you have any questions concerning payment of the assessment, you may contact at **.

The regulation cited, along with other reference documents, are available on-line at www.tax.virginia.gov in the Laws, Rules and Decisions section of the Department’s web site. If you have any questions about this response, you may contact * in the Department’s Office of Tax Policy, Appeals and Rulings, at ***.

Sincerely,

Craig M. Burns

Tax Commissioner

AR/2196L

Related Documents

19-49