AMENDMENT(S) PROPOSED BY THE SENATE

FINANCE

1. Line 30, engrossed, after stamps.

insert

The Tax Commissioner shall make a written certification to the Comptroller no later than the twentieth day of each month in regard to all discounts allowed to stamping agents for the immediately preceding month.  The certification shall provide the amount of the difference between all such discounts allowed at the rate of two percent of the total charged to the stamping agent, effective July 1, 2005, and all discounts that would have been allowed at the rate of two and one-half cents per carton that was in effect as of June 30, 2005.  No later than five business days after receiving the Tax Commissioner’s certification, the Comptroller shall make a deposit from the general fund equal to such amount certified into the Virginia Health Care Fund established under § 32.1-366.

FINANCE

2. Line 97, engrossed, after payment.

insert

The Tax Commissioner shall make a written certification to the Comptroller no later than the twentieth day of each month in regard to all such deductions taken by retail dealers and wholesale dealers for returns filed in the immediately preceding month.  The certification shall provide the amount of all such deductions taken by such dealers for tax paid that was not delinquent at the time of payment.  No later than five business days after receiving the Tax Commissioner’s certification, the Comptroller shall make a deposit from the general fund equal to such amount certified into the Virginia Health Care Fund established under § 32.1-366.