Houyoux v. Paige

STONE, Judge:

Appellant Joseph M. Palmer, State Tax Commissioner of the State of West Virginia (“Tax Commissioner”)1 appeals from the December 16, 1998, order of the Circuit Court of Berkeley County, finding that Appellee John Houyoux (“Taxpayer”) had timely filed a claim for a refund of sales taxes.2 The Tax Commissioner asserts that the circuit court erred in concluding that the applicable statute of limitations for claiming a refund of sales taxes pursuant to West Virginia Code § ll-10-14(i )(1) (1999)3 is three years from the date the return is due to be filed by the vendor. After fully…