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2001 SESSION

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HB 2616 Claims; Gunther H. Degan.

Introduced by: Harry R. (Bob) Purkey | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Claims; Gunther H. Degan. Provides $41,000 in relief to Gunther H. Degan. Mr. Degan overpaid Virginia income tax on foreign-sourced royalties from 1990 through 1997. He discovered the overpayment error in 1998 and subsequently filed amended returns for tax years 1994 through 1997 that were accepted by the Virginia Department of Taxation. Mr. Degan was unable to file amended returns for tax years 1990 through 1993 because the statute of limitations for filing amended returns for these years had run.


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