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2023 SESSION
HB 1927 Tax returns; filing returns or payment of taxes by mail.
Introduced by: Tara A. Durant | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Filing of tax returns or payment of taxes by mail. Provides that a remittance of a tax return or a tax payment shall be deemed to have been timely received if, through no fault of the taxpayer, no postmark is affixed or the postmark affixed by the United States Postal Service is illegible or bears no date and such tax return or payment is received within five days of the due date. The bill also provides that no penalty or interest shall be imposed (i) if a taxpayer provides evidence that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made on time or (ii) if a taxpayer's failure to file a return or to pay a tax to a locality was the fault of the United States Postal Service.
FULL TEXT
- 01/10/23 House: Prefiled and ordered printed; offered 01/11/23 23100898D pdf | impact statement
- 02/24/23 House: Bill text as passed House and Senate (HB1927ER) pdf | impact statement
- 03/22/23 Governor: Acts of Assembly Chapter text (CHAP0163) pdf
AMENDMENTS
- Senate committee, floor amendments and substitutes offered
- Senate amendments
- Senate amendments engrossed
HISTORY
- 01/10/23 House: Prefiled and ordered printed; offered 01/11/23 23100898D
- 01/10/23 House: Referred to Committee on Finance
- 01/19/23 House: Assigned Finance sub: Subcommittee #1
- 01/30/23 House: Subcommittee recommends reporting (8-Y 0-N)
- 02/01/23 House: Reported from Finance (21-Y 1-N)
- 02/03/23 House: Read first time
- 02/06/23 House: Read second time and engrossed
- 02/07/23 House: Read third time and passed House (98-Y 0-N)
- 02/07/23 House: VOTE: Passage (98-Y 0-N)
- 02/08/23 Senate: Constitutional reading dispensed
- 02/08/23 Senate: Referred to Committee on Finance and Appropriations
- 02/15/23 Senate: Reported from Finance and Appropriations with amendment (16-Y 0-N)
- 02/16/23 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/17/23 Senate: Read third time
- 02/17/23 Senate: Reading of amendment waived
- 02/17/23 Senate: Committee amendment agreed to
- 02/17/23 Senate: Engrossed by Senate as amended
- 02/17/23 Senate: Passed Senate with amendment (39-Y 0-N)
- 02/21/23 House: Senate amendment agreed to by House (99-Y 0-N)
- 02/21/23 House: VOTE: Adoption (99-Y 0-N)
- 02/24/23 House: Enrolled
- 02/24/23 House: Bill text as passed House and Senate (HB1927ER)
- 02/24/23 House: Signed by Speaker
- 02/25/23 Senate: Signed by President
- 03/02/23 House: Enrolled Bill communicated to Governor on March 2, 2023
- 03/02/23 Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
- 03/22/23 Governor: Approved by Governor-Chapter 163 (effective 7/1/23)
- 03/22/23 Governor: Acts of Assembly Chapter text (CHAP0163)