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.
2020 SPECIAL SESSION I
HB 5006 Tax refunds; waiver of penalties and interest, refunds to taxpayers suffering a job loss, etc.
Introduced by: Mark L. Cole | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Waiver of penalties and interest; refunds; taxpayers suffering job loss or business closure due to the COVID-19 pandemic. Waives penalties and interest for six months for taxpayers who suffered a job loss, business closure, or reduction in business operations because of the COVID-19 pandemic. The waivers apply to (i) sales and use taxes and all local taxes that were due during a period in which the job loss, closure, or reduction in operations occurred and (ii) income taxes for such taxpayers for taxable year 2019. For a taxpayer who made penalty and interest payments prior to the effective date of the act, the Department of Taxation or his locality shall refund such payments to the taxpayer.
FULL TEXT
HISTORY
- 08/10/20 House: Prefiled and ordered printed; offered 08/18/20 20200252D
- 08/10/20 House: Referred to Committee on Finance
- 11/09/20 House: Left in Finance