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1996 SESSION
HB 741 Intangible personal property tax; equipment as capital.
Introduced by: Jay W. DeBoer | all patrons ... notes | add to my profiles
SUMMARY:
Intangible personal property tax; equipment as capital. Includes office furniture, fixtures, office equipment and computer equipment, used in the headquarters of a manufacturer, under the classification of capital which is personal property, tangible in fact, but is treated as intangible for tax purposes and therefore not subject to local personal property tax. This bill codifies the Virginia Supreme Court's holding in City of Winchester v. American Woodmark Corp.
FULL TEXT
- 01/22/96 House: Presented & ordered printed 966570200 pdf
- 03/15/96 House: Bill text as passed House and Senate (HB741ER) pdf
- 04/11/96 Governor: Acts of Assembly Chapter text (CHAP0622) pdf
HISTORY
- 01/22/96 House: Presented & ordered printed 966570200
- 01/22/96 House: Referred to Committee on Finance
- 01/24/96 House: Assigned to Finance sub-committee: 1
- 02/10/96 House: Reported from Finance (22-Y 0-N)
- 02/10/96 House: Read first time
- 02/12/96 House: Read second time and engrossed
- 02/13/96 House: Read third time and passed House (Block Vote) (100-Y 0-N)
- 02/13/96 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/13/96 House: Communicated to Senate
- 02/14/96 Senate: Read first time
- 02/14/96 Senate: Referred to Committee on Finance
- 02/28/96 Senate: Reported from Finance (17-Y 0-N)
- 02/29/96 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/29/96 Senate: VOTE: CONST. READING DISPENSED (39-Y 0-N)
- 03/01/96 Senate: Read third time
- 03/01/96 Senate: Passed Senate (40-Y 0-N)
- 03/01/96 Senate: VOTE: PASSAGE (40-Y 0-N)
- 03/15/96 House: Bill text as passed House and Senate (HB741ER)
- 03/20/96 House: Enrolled
- 03/21/96 Senate: Signed by President
- 03/22/96 House: Signed by Speaker
- 04/05/96 Governor: Approved by Governor-Chapter 622 (effective 7/1/96)
- 04/11/96 Governor: Acts of Assembly Chapter text (CHAP0622)