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1999 SESSION

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991213487
HOUSE BILL NO. 2752 Offered January 25, 1999 A BILL for the relief of Robert and Lori Shivers. ---------- Patrons-- Weatherholtz; Senator: Miller, K.G. ---------- Introduced at the request of the Governor ---------- Referred to Committee on Claims ----------

Whereas, Robert and Lori Shivers (the Shivers) moved to Rockingham County, Virginia, from the State of California in 1994; and

Whereas, in 1995, the Shiverses filed income tax returns for Virginia and California for the 1994 taxable year; and

Whereas, in July of 1998, the Shiverses received notification from the State of California that they had miscalculated their income in the 1994 return; and

Whereas, after receiving the notification, the Shiverses filed amended tax returns in both California and Virginia in July of 1998; and

Whereas, according to the Virginia amended tax return the Shiverses were owed an additional refund of $1,038 on the taxes they paid in 1994; and

Whereas, the Shiverses contacted the Department of Taxation on several occasions between August of 1998 and December of 1998 in an attempt to determine the status of the amended return; and

Whereas, in January of 1999, the Department of Taxation told the Shiverses that the amended return would not be processed because it had not been filed within the three-year period provided by § 58.1-1823; and

Whereas, the Shiverses were unaware that they had overpaid state taxes in 1994 until notified by the State of California; and

Whereas, as soon as they received the notification, they filed the amended tax return in Virginia; and

Whereas, Robert and Lori Shivers have no other means to obtain relief except by action of this body; now, therefore,

Be it enacted by the General Assembly of Virginia:

1. § 1. That there is hereby appropriated from the general fund of the state treasury the sum of $ 1,038 for the relief of Robert and Lori Shivers, to be paid by check issued by the State Treasurer on warrant of the Comptroller upon execution of a release of all claims Robert and Lori Shivers may have against the Commonwealth or any agency, instrumentality, officer, employee or political subdivision in connection with the aforesaid occurrence.