VA SB294 | 2024 | Regular Session
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 9 2024 - 25% progression, died in chamber
Action: 2024-02-06 - Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
Text: Latest bill text (Prefiled) [HTML]
Status: Introduced on January 9 2024 - 25% progression, died in chamber
Action: 2024-02-06 - Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
Text: Latest bill text (Prefiled) [HTML]
Summary
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.
Title
Local tax; penalties and interest.
Sponsors
Roll Calls
2024-02-06 - Senate - Senate: Passed by indefinitely in Finance and Appropriations (10-Y 5-N) (Y: 10 N: 5 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-02-06 | Senate | Passed by indefinitely in Finance and Appropriations (10-Y 5-N) |
| 2024-01-09 | Senate | Referred to Committee on Finance and Appropriations |
| 2024-01-09 | Senate | Prefiled and ordered printed; offered 01/10/24 24104403D |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 3913 | (n/a) | See Bill Text |
| 58 | 1 | 3916 | (n/a) | See Bill Text |
| 58 | 1 | 3984 | (n/a) | See Bill Text |
