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2020 SPECIAL SESSION I

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20200138D
HOUSE BILL NO. 5003 Offered August 18, 2020 Prefiled July 30, 2020 A BILL to issue refunds for penalties for late payments of the litter tax. ---------- Patron-- McNamara ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. § 1. That the Department of Taxation (the Department) shall waive any late filing penalties assessed on any taxpayer pursuant to § 58.1-1709 of the Code of Virginia on any litter tax assessed pursuant to Article 2 (§ 58.1-1706 et seq.) of Chapter 17 of Title 58.1 of the Code of Virginia and originally due during the period from June 1, 2019, to May 31, 2020, provided that full payment of such taxpayer's tax liability is made on or before December 31, 2020. The Department shall issue a refund in the amount of any penalties assessed by and paid to the Department to any taxpayer who paid such penalties on or before December 31, 2020, and pays his full tax liability on or before December 31, 2020. The Department shall identify all taxpayers who are eligible for a refund pursuant to the provisions of this act by January 15, 2021. Refunds due pursuant to this act shall be issued on or after February 1, 2021, but before February 15, 2021. Any refund issued pursuant to this act shall be subject to collection under the provisions of the Setoff Debt Collection Act (§ 58.1-520 et seq. of the Code of Virginia).