Circuit courts; rules and procedures for tax cases. (SB333)

Introduced By

Sen. Mark Obenshain (R-Harrisonburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Rules and procedures for tax cases in circuit courts. Establishes new rules and procedures for cases involving taxes administered by the Department of Taxation (individual, corporate, sales and use taxes) intended to streamline the resolution of disputes once they enter the court system. For example, discovery would be expedited using stipulations for matters previously discovered in the course of the initial collection process; depositions would be used only with the consent of both parties or if ordered by the court; and bifurcation of issues, in the court's discretion, in order to speed the resolution of the case. The bill also establishes a Small Tax Case procedure for use in cases where taxes owed are $50,000 or less. Procedures such as no requirement to file an answer to the initial petition in order to contest petition, and stipulations will be used. Overall, the procedure will be informal (briefs and oral argument not required) and will allow the introduction of any evidence that has probative value. Read the Bill »


Bill Has Failed


01/11/2006Prefiled and ordered printed; offered 01/11/06 066701820
01/11/2006Referred to Committee on Finance
01/16/2006Fiscal impact statement from TAX (SB333)
01/17/2006Rereferred from Finance (14-Y 0-N) (see vote tally)
01/17/2006Rereferred to Courts of Justice
02/08/2006Continued to 2007 in Courts of Justice (14-Y 0-N) (see vote tally)