VA SB709 | 2024 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on March 20 2024 - 100% progression
Action: 2024-03-20 - Governor: Acts of Assembly Chapter text (CHAP0128)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on March 20 2024 - 100% progression
Action: 2024-03-20 - Governor: Acts of Assembly Chapter text (CHAP0128)
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
2024-02-22 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2024-02-19 - House - House: Reported from Finance (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-09 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-09 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-08 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-07 - Senate - Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-19 - House - House: Reported from Finance (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-09 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-09 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-08 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-02-07 - Senate - Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-03-20 | Governor: Acts of Assembly Chapter text (CHAP0128) | |
| 2024-03-20 | Governor: Approved by Governor-Chapter 128 (effective 7/1/24) | |
| 2024-03-11 | Governor: Governor's Action Deadline 11:59 p.m., April 8, 2024 | |
| 2024-03-11 | Senate | Enrolled Bill Communicated to Governor on March 11, 2024 |
| 2024-03-01 | Senate | Signed by President |
| 2024-02-27 | House | Signed by Speaker |
| 2024-02-27 | Senate | Bill text as passed Senate and House (SB709ER) |
| 2024-02-27 | Senate | Enrolled |
| 2024-02-22 | House | VOTE: Block Vote Passage (99-Y 0-N) |
| 2024-02-22 | House | Passed House BLOCK VOTE (99-Y -0-N) |
| 2024-02-22 | House | Read third time |
| 2024-02-21 | House | Read second time |
| 2024-02-19 | House | Reported from Finance (22-Y 0-N) |
| 2024-02-15 | House | Referred to Committee on Finance |
| 2024-02-15 | House | Read first time |
| 2024-02-15 | House | Placed on Calendar |
| 2024-02-09 | Senate | Passed Senate (40-Y 0-N) |
| 2024-02-09 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2024-02-09 | Senate | Engrossed by Senate - committee substitute SB709S1 |
| 2024-02-09 | Senate | Committee substitute agreed to 24107079D-S1 |
| 2024-02-09 | Senate | Reading of substitute waived |
| 2024-02-09 | Senate | Read second time |
| 2024-02-08 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2024-02-07 | Senate | Committee substitute printed 24107079D-S1 |
| 2024-02-07 | Senate | Reported from Finance and Appropriations with substitute (15-Y 0-N) |
| 2024-01-19 | Senate | Referred to Committee on Finance and Appropriations |
| 2024-01-19 | Senate | Presented and ordered printed 24105265D |
Same As/Similar To
HB1508 (Similar To) 2024-03-20 - Governor: Acts of Assembly Chapter text (CHAP0113)
