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2021 SPECIAL SESSION I
HB 2059 Delinquent returns; enforcement, when approval required.
Introduced by: Carrie E. Coyner | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Tax Commissioner is required if the enforcement activity exceeds the six-year period.
FULL TEXT
- 01/12/21 House: Prefiled and ordered printed; offered 01/13/21 21102686D pdf | impact statement
- 01/25/21 House: Printed as engrossed 21102686D-E pdf | impact statement
- 02/22/21 House: Bill text as passed House and Senate (HB2059ER) pdf | impact statement
- 03/30/21 Governor: Acts of Assembly Chapter text (CHAP0413) pdf
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
- House committee, floor amendments and substitutes offered
- House amendments adopted
HISTORY
- 01/12/21 House: Prefiled and ordered printed; offered 01/13/21 21102686D
- 01/12/21 House: Referred to Committee on Finance
- 01/16/21 House: Assigned Finance sub: Subcommittee #2
- 01/19/21 House: Subcommittee recommends reporting with amendments (11-Y 0-N)
- 01/20/21 House: Reported from Finance (22-Y 0-N)
- 01/22/21 House: Read first time
- 01/25/21 House: Read second time
- 01/25/21 House: Amendments by Delegate Watts agreed to
- 01/25/21 House: Engrossed by House as amended HB2059E
- 01/25/21 House: Printed as engrossed 21102686D-E
- 01/26/21 House: Read third time and passed House (100-Y 0-N)
- 01/26/21 House: VOTE: Passage (100-Y 0-N)
- 01/27/21 Senate: Constitutional reading dispensed
- 01/27/21 Senate: Referred to Committee on Finance and Appropriations
- 02/05/21 Senate: Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
- 02/16/21 Senate: Reported from Finance and Appropriations (16-Y 0-N)
- 02/16/21 Senate: Constitutional reading dispensed (37-Y 0-N)
- 02/17/21 Senate: Read third time
- 02/17/21 Senate: Passed Senate (39-Y 0-N)
- 02/22/21 House: Enrolled
- 02/22/21 House: Bill text as passed House and Senate (HB2059ER)
- 02/22/21 Senate: Signed by President
- 02/24/21 House: Signed by Speaker
- 02/25/21 House: Enrolled Bill communicated to Governor on February 25, 2021
- 02/25/21 Governor: Governor's Action Deadline 11:59 p.m., March 31, 2021
- 03/30/21 Governor: Approved by Governor-Chapter 413 (effective 7/1/21)
- 03/30/21 Governor: Acts of Assembly Chapter text (CHAP0413)