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.
2005 SESSION
HB 2679 Business license tax, local; appeals to court.
Introduced by: L. Scott Lingamfelter | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Local license and local business taxes; appeals. Makes numerous changes to the appeals process regarding local license and local business taxes.
SUMMARY AS PASSED HOUSE:
Local business taxes; appeals. Makes numerous changes to the appeals process regarding local business taxes.
SUMMARY AS INTRODUCED:
Local business taxes; appeals to court. Provides that when any taxpayer appeals to court from an adverse decision of the State Tax Commissioner regarding the assessment of a local business tax, and pays any amount of tax not in dispute, the treasurer or other official responsible for collecting the tax shall suspend collection activity with respect to the amount of tax placed at issue by the appeal, while the court retains jurisdiction. Such suspension of collection shall not be required if the court determines that (i) the appeal is not well-grounded in fact or in law, (ii) collection would be jeopardized by delay, or (iii) suspension of collection would cause substantial economic hardship on the locality.