VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2024 SESSION

• | print version

SB 294 Local tax; penalties and interest.

Introduced by: Bill DeSteph | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local tax; penalties and interest. Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment. The bill provides that no interest will accrue on any unpaid balances 90 days after the date on which a taxpayer files an application for correction by the locality, an administrative appeal, or an application to court for meals taxes, until such appeal is resolved. The bill creates notice procedures prior to a locality making a levy on property due to delinquent tax payments.

FULL TEXT

• 01/09/24  Senate: Prefiled and ordered printed; offered 01/10/24 24104403D  pdf | impact statement

AMENDMENTS

• Senate committee, floor amendments and substitutes offered

HISTORY

• 01/09/24  Senate: Prefiled and ordered printed; offered 01/10/24 24104403D
• 01/09/24  Senate: Referred to Committee on Finance and Appropriations
• 02/06/24  Senate: Passed by indefinitely in Finance and Appropriations (10-Y 5-N)