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1997 SESSION

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SB 921 Income tax refund payments to divorced spouses.

Introduced by: Patricia S. Ticer | all patrons    ...    notes | add to my profiles

SUMMARY:

Income tax refund payments to divorced spouses. Establishes a procedure for the issuance of separate income tax refund checks to divorced spouses. When one spouse returns a joint refund check to the Tax Department and certifies that the other spouse has refused to endorse the check or cannot be located, the refund amount will be apportioned as provided in the property settlement agreement or, if it is silent, will be divided equally. The certifying spouse must agree to indemnify the Commonwealth for amounts required to be paid to the other spouse. The issuance of separate refund checks will not affect the taxpayers' joint and several liability. The measure will apply to income tax refund payments issued on or after November 1, 1995.


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