SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2002 SESSION
HB 317 BPOL tax appeals.
Introduced by: William J. Howell | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
BPOL tax appeals. Allows a person assessed with a license tax to apply within one year, instead of 90 days, from the last day of the tax year for which the assessment is made or within one year from the date of the appealable event, whichever is later, to the assessor for a correction. Also allows any person assessed with a local license tax as a result of a determination that is adverse to such person to apply within 90 days to the Tax Commissioner for a correction. The bill also allows any person assessed with a local license tax who has filed an application with a local assessing officer and has not received a final determination within two years of such filing, at his option upon not less than 30 days written notice to the assessor, to treat such lack of action as an adverse determination and seek review of the assessment by the Tax Commissioner. An "appealable event" means an increase in the local license tax assessment payable by a taxpayer, the denial of a refund, or the assessment of a local license tax where none was previously assessed.
FULL TEXT
- 01/09/02 House: Presented & ordered printed, prefiled 01/07/02 024079772 pdf | impact statement
- 02/04/02 House: Committee substitute printed 023851772-H1 pdf | impact statement
- 03/05/02 House: Bill text as passed House and Senate (HB317ER) pdf | impact statement
- 04/03/02 Governor: Acts of Assembly Chapter text (CHAP0364) pdf
HISTORY
- 01/09/02 House: Presented & ordered printed, prefiled 01/07/02 024079772
- 01/09/02 House: Referred to Committee on Finance
- 01/21/02 House: Assigned to Finance sub-committee: 2
- 02/04/02 House: Committee substitute printed 023851772-H1
- 02/04/02 House: Reported from Finance with sub (22-Y 0-N)
- 02/05/02 House: Read first time
- 02/06/02 House: Read second time
- 02/06/02 House: Committee substitute agreed to 023851772-H1
- 02/06/02 House: Engrossed by House - committee substitute 023851772-H1
- 02/07/02 House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
- 02/07/02 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/07/02 House: Communicated to Senate
- 02/08/02 Senate: Constitutional reading dispensed
- 02/08/02 Senate: Referred to Committee on Finance
- 02/20/02 Senate: Reported from Finance (16-Y 0-N)
- 02/21/02 Senate: Const. reading disp., passed by for the day (39-Y 0-N)
- 02/21/02 Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
- 02/22/02 Senate: Read third time
- 02/22/02 Senate: Passed Senate (40-Y 0-N)
- 02/22/02 Senate: VOTE: PASSAGE R (40-Y 0-N)
- 03/05/02 House: Bill text as passed House and Senate (HB317ER)
- 03/06/02 House: Enrolled
- 03/07/02 House: Signed by Speaker
- 03/07/02 Senate: Signed by President
- 04/01/02 Governor: Approved by Governor-Chapter 364 (effective 7/1/02)
- 04/03/02 Governor: Acts of Assembly Chapter text (CHAP0364)