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.

2010 SESSION

• | print version

SB 99 Pass-through entities; penalty for failure to file timely return.

Introduced by: Walter A. Stosch | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Pass-through entities; penalties.  Provides that the penalty on a pass-through entity for the failure to file a timely return when no tax is due would be equal to the federal penalty for the failure to file a timely return. The bill would also provide that penalties on pass-through entities for the failure to file a timely return would begin to accrue upon the expiration of any extension of time for filing of the return.

FULL TEXT

• 01/06/10  Senate: Prefiled and ordered printed; offered 01/13/10 10101742D  pdf

HISTORY

• 01/06/10  Senate: Prefiled and ordered printed; offered 01/13/10 10101742D
• 01/06/10  Senate: Referred to Committee on Finance
• 01/26/10  Senate: Stricken at request of Patron in Finance (15-Y 0-N)