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2009 SESSION

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SB 1120 Tax Amnesty Program; State Tax Commissioner to operate program during 2009-2010 fiscal year.

Introduced by: Charles J. Colgan | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Virginia Tax Amnesty Program.  Authorizes the State Tax Commissioner to operate a tax amnesty program during the 2009-2010 fiscal year. The program would be open to any individual, corporation, estate, trust, or partnership that is required but has failed to file a return or to pay any tax administered by the Department of Taxation. All civil or criminal penalties assessed or assessable and one-half of the interest assessed or assessable, resulting from nonpayment, underpayment, nonreporting, or underreporting of tax liabilities would be waived upon payment of the taxes and interest. For purposes of implementing the amnesty program, the Department of Taxation would be exempt from the project management and procurement oversight of the Virginia Information Technologies Agency.


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