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2024 SESSION
HB 1508 Assessment of omitted taxes; erroneous payments.
Introduced by: Tony O. Wilt | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to SB 709.
FULL TEXT
- 01/19/24 House: Presented and ordered printed 24105814D pdf | impact statement
- 02/07/24 House: Committee substitute printed 24107049D-H1 pdf | impact statement
- 03/04/24 House: Bill text as passed House and Senate (HB1508ER) pdf | impact statement
- 03/20/24 Governor: Acts of Assembly Chapter text (CHAP0113) pdf
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
- Senate amendments
- Senate amendments engrossed
HISTORY
- 01/19/24 House: Presented and ordered printed 24105814D
- 01/19/24 House: Referred to Committee on Finance
- 02/02/24 House: Assigned Finance sub: Subcommittee #1
- 02/05/24 House: Subcommittee recommends reporting with substitute (6-Y 2-N)
- 02/07/24 House: Committee substitute printed 24107049D-H1
- 02/07/24 House: Reported from Finance with substitute (21-Y 0-N)
- 02/09/24 House: Read first time
- 02/12/24 House: Read second time
- 02/12/24 House: Committee substitute agreed to 24107049D-H1
- 02/12/24 House: Engrossed by House - committee substitute HB1508H1
- 02/13/24 House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
- 02/13/24 House: VOTE: Block Vote Passage (99-Y 0-N)
- 02/14/24 Senate: Constitutional reading dispensed
- 02/14/24 Senate: Referred to Committee on Finance and Appropriations
- 02/21/24 Senate: Reported from Finance and Appropriations with amendment (14-Y 0-N)
- 02/22/24 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/23/24 Senate: Read third time
- 02/23/24 Senate: Reading of amendment waived
- 02/23/24 Senate: Committee amendment agreed to
- 02/23/24 Senate: Engrossed by Senate as amended
- 02/23/24 Senate: Passed Senate with amendment (39-Y 0-N)
- 02/27/24 House: Senate amendment agreed to by House (92-Y 5-N)
- 02/27/24 House: VOTE: Adoption (92-Y 5-N)
- 03/04/24 House: Enrolled
- 03/04/24 House: Bill text as passed House and Senate (HB1508ER)
- 03/04/24 House: Signed by Speaker
- 03/07/24 Senate: Signed by President
- 03/11/24 House: Enrolled Bill communicated to Governor on March 11, 2024
- 03/11/24 Governor: Governor's Action Deadline 11:59 p.m., April 8, 2024
- 03/20/24 Governor: Approved by Governor-Chapter 113 (effective 7/1/24)
- 03/20/24 Governor: Acts of Assembly Chapter text (CHAP0113)