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1996 SESSION

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HB 198 Federal retirees missing deadline for filing.

Introduced by: Riley E. Ingram | all patrons    ...    notes | add to my profiles

SUMMARY:

Federal retirees missing deadline for filing. Establishes a 60-day period following enactment of this legislation during which retired federal and military taxpayers who failed to (i) receive an August 1, 1994, notice, (ii) provide the information necessary to substantiate their claim, (iii) file their Harper case settlement forms by the November 1, 1994, deadline, or (iv) accept their settlement offer by the February 1, 1995, deadline, may file the necessary documents to participate in the Harper settlement. In order to participate in the Harper settlement, the taxpayers must also have missed the 60-day period that ended May 15, 1995, for submitting the relevant documents to the Department of Taxation. The Tax Commissioner is authorized to include the taxpayers who submit the documents within this new 60-day period in the Harper settlement if they establish that they missed the deadlines established in the original Harper legislation due to circumstances beyond their control. The 60-day period established by this bill is similar to the 60-day filing window established by legislation enacted in the 1995 Session. A separate fund, subject to appropriation by the General Assembly, would be established from which disbursements would be made. This bill has an emergency clause.


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