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ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
1995 SESSION
HB 1013 Taxpayer Bill of Rights.
Introduced by: J. Randy Forbes | all patrons ... notes | add to my profiles
SUMMARY:
Taxpayer Bill of Rights. Creates a Taxpayer Bill of Rights for Virginians requiring the Department of Taxation to establish a Practitioner Hotline for the exclusive use of practitioners in Virginia; requiring the Department to provide taxpayers written acknowledgment of correspondence; requiring the waiver of penalties from taxpayers' reliance upon erroneous written advice; providing taxpayers a 30-day appeal right for all notices of intent to assess taxes; providing for installment payment agreements for taxpayers to pay delinquent tax liabilities over time; providing for procedures for removal of liens upon satisfaction, payment, or posting of bonds with the Department of Taxation; providing for attorneys' fees for failure to remove liens on satisfaction of liability and attorneys' fees for certain unauthorized collection actions; and providing for sanctions against taxpayers and counsel for filing frivolous actions before the Virginia Department of Taxation.
FULL TEXT
HISTORY
- 01/25/94 House: Presented and ordered printed
- 01/25/94 House: Referred to Committee on Finance
- 02/02/94 House: Assigned to Finance sub-committee: 2
- 02/07/94 House: Continued to 1995 in Finance (15-Y 0-N)
- 12/20/94 House: No action taken by Finance by voice vote