SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

1998 SESSION

  • | print version

HB 663 Filing of tax returns; extensions for fiduciaries.

Introduced by: James F. Almand | all patrons    ...    notes | add to my profiles

SUMMARY:

Filing of tax returns; extensions. Exempts fiduciaries, acting on behalf of taxpayers that are unable to file their own returns, from penalties for failing to timely file a local tax return or pay the tax if the return is filed or the tax is paid within 120 days after the fiduciary qualifies or begins to act. The measure also provides that the failure to file a return or pay a tax due to the taxpayer's death will not be subject to penalty or interest if the return is filed or the tax paid within 30 days of the due date.


FULL TEXT

HISTORY