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2003 SESSION
SB 1217 Appeals of state tax assessments.
Introduced by: Ken T. Cuccinelli, II | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Appeals of state tax assessments. Provides that the Commonwealth has the burden of proof to show that a state tax assessment is correct or proper in an appeal to circuit court of such assessment. If the Commonwealth fails to carry this burden, the state tax assessment shall be overturned. Current law provides that the taxpayer appealing a state tax assessment to circuit court has the burden of proof to show that the assessment is erroneous or otherwise improper.
FULL TEXT
HISTORY
- 01/08/03 Senate: Presented & ordered printed, prefiled 01/08/03 039024414
- 01/08/03 Senate: Referred to Committee on Finance
- 01/21/03 Senate: Failed to report (defeated) in Finance by voice vote