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2001 SESSION

• | print version

HB 2832 Individual income tax; refunds.

Introduced by: Clifton A. (Chip) Woodrum | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Individual income tax; refunds. Provides that the Commonwealth shall pay interest and penalty on individual income tax refunds if such refunds are not issued (i) by June 1 or 60 days from the date of filing of the individual income tax return, whichever is earlier, for returns filed before May 1, and (ii) within thirty days for individual income tax returns filed on or after May 1. The penalty shall equal six percent for each month that interest accrues. Interest shall also be assessed on the amount of the penalty.

FULL TEXT

• 01/19/01  House: Presented & ordered printed 011786684  pdf | impact statement

HISTORY

• 01/19/01  House: Presented & ordered printed 011786684
• 01/19/01  House: Referred to Committee on Finance
• 01/25/01  House: Assigned to Finance sub-committee: 1
• 01/31/01  House: Passed by indefinitely in Finance (12-Y 11-N)