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2024 SESSION
SB 709 Assessment of omitted taxes; erroneous payments.
Introduced by: Mark D. Obenshain | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to HB 1508.
FULL TEXT
- 01/19/24 Senate: Presented and ordered printed 24105265D pdf | impact statement
- 02/07/24 Senate: Committee substitute printed 24107079D-S1 pdf | impact statement
- 02/27/24 Senate: Bill text as passed Senate and House (SB709ER) pdf | impact statement
- 03/20/24 Governor: Acts of Assembly Chapter text (CHAP0128) pdf
AMENDMENTS
- Senate subcommittee amendments and substitutes offered
- Senate committee, floor amendments and substitutes offered
HISTORY
- 01/19/24 Senate: Presented and ordered printed 24105265D
- 01/19/24 Senate: Referred to Committee on Finance and Appropriations
- 02/07/24 Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N)
- 02/07/24 Senate: Committee substitute printed 24107079D-S1
- 02/08/24 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/09/24 Senate: Read second time
- 02/09/24 Senate: Reading of substitute waived
- 02/09/24 Senate: Committee substitute agreed to 24107079D-S1
- 02/09/24 Senate: Engrossed by Senate - committee substitute SB709S1
- 02/09/24 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/09/24 Senate: Passed Senate (40-Y 0-N)
- 02/15/24 House: Placed on Calendar
- 02/15/24 House: Read first time
- 02/15/24 House: Referred to Committee on Finance
- 02/19/24 House: Reported from Finance (22-Y 0-N)
- 02/21/24 House: Read second time
- 02/22/24 House: Read third time
- 02/22/24 House: Passed House BLOCK VOTE (99-Y -0-N)
- 02/22/24 House: VOTE: Block Vote Passage (99-Y 0-N)
- 02/27/24 Senate: Enrolled
- 02/27/24 Senate: Bill text as passed Senate and House (SB709ER)
- 02/27/24 House: Signed by Speaker
- 03/01/24 Senate: Signed by President
- 03/11/24 Senate: Enrolled Bill Communicated to Governor on March 11, 2024
- 03/11/24 Governor: Governor's Action Deadline 11:59 p.m., April 8, 2024
- 03/20/24 Governor: Approved by Governor-Chapter 128 (effective 7/1/24)
- 03/20/24 Governor: Acts of Assembly Chapter text (CHAP0128)