VA HB1508 | 2024 | Regular Session
Status
Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on March 20 2024 - 100% progression
Action: 2024-03-20 - Governor: Acts of Assembly Chapter text (CHAP0113)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Bipartisan Bill
Status: Passed on March 20 2024 - 100% progression
Action: 2024-03-20 - Governor: Acts of Assembly Chapter text (CHAP0113)
Text: Latest bill text (Chaptered) [HTML]
Summary
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.
Title
Assessment of omitted taxes; erroneous payments.
Sponsors
Roll Calls
2024-02-27 - House - House: VOTE: Adoption (92-Y 5-N) (Y: 92 N: 5 NV: 0 Abs: 3) [PASS]
2024-02-23 - Senate - Senate: Passed Senate with amendment (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-22 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-21 - Senate - Senate: Reported from Finance and Appropriations with amendment (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-13 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-07 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-05 - House - House: Subcommittee recommends reporting with substitute (6-Y 2-N) (Y: 6 N: 2 NV: 0 Abs: 1) [PASS]
2024-02-23 - Senate - Senate: Passed Senate with amendment (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-22 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-21 - Senate - Senate: Reported from Finance and Appropriations with amendment (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-13 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-07 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-05 - House - House: Subcommittee recommends reporting with substitute (6-Y 2-N) (Y: 6 N: 2 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-03-20 | Governor: Acts of Assembly Chapter text (CHAP0113) | |
| 2024-03-20 | Governor: Approved by Governor-Chapter 113 (effective 7/1/24) | |
| 2024-03-11 | Governor: Governor's Action Deadline 11:59 p.m., April 8, 2024 | |
| 2024-03-11 | House | Enrolled Bill communicated to Governor on March 11, 2024 |
| 2024-03-07 | Senate | Signed by President |
| 2024-03-04 | House | Signed by Speaker |
| 2024-03-04 | House | Bill text as passed House and Senate (HB1508ER) |
| 2024-03-04 | House | Enrolled |
| 2024-02-27 | House | VOTE: Adoption (92-Y 5-N) |
| 2024-02-27 | House | Senate amendment agreed to by House (92-Y 5-N) |
| 2024-02-23 | Senate | Passed Senate with amendment (39-Y 0-N) |
| 2024-02-23 | Senate | Engrossed by Senate as amended |
| 2024-02-23 | Senate | Committee amendment agreed to |
| 2024-02-23 | Senate | Reading of amendment waived |
| 2024-02-23 | Senate | Read third time |
| 2024-02-22 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2024-02-21 | Senate | Reported from Finance and Appropriations with amendment (14-Y 0-N) |
| 2024-02-14 | Senate | Referred to Committee on Finance and Appropriations |
| 2024-02-14 | Senate | Constitutional reading dispensed |
| 2024-02-13 | House | VOTE: Block Vote Passage (99-Y 0-N) |
| 2024-02-13 | House | Read third time and passed House BLOCK VOTE (99-Y 0-N) |
| 2024-02-12 | House | Engrossed by House - committee substitute HB1508H1 |
| 2024-02-12 | House | Committee substitute agreed to 24107049D-H1 |
| 2024-02-12 | House | Read second time |
| 2024-02-09 | House | Read first time |
| 2024-02-07 | House | Reported from Finance with substitute (21-Y 0-N) |
| 2024-02-07 | House | Committee substitute printed 24107049D-H1 |
| 2024-02-05 | House | Subcommittee recommends reporting with substitute (6-Y 2-N) |
| 2024-02-02 | House | Assigned Finance sub: Subcommittee #1 |
| 2024-01-19 | House | Referred to Committee on Finance |
| 2024-01-19 | House | Presented and ordered printed 24105814D |
Same As/Similar To
SB709 (Similar To) 2024-03-20 - Governor: Acts of Assembly Chapter text (CHAP0128)
