State taxes; period of limitation on collection reduced to seven years. (HB35)
Introduced By
Del. Mark Cole (R-Fredericksburg)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Collection of state taxes; period of limitation. Reduces the period of limitation for the collection of state taxes from 10 years to seven years. The bill also provides that if no contact has been made with a delinquent taxpayer for a period of six years after the assessment, then interest and penalty would no longer be added to the delinquent tax liability. Under current law, if no contact has been made for a period of seven years, then interest and penalty are no longer added to the delinquent tax liability. Read the Bill »
Outcome
Bill Has Passed
History
Date | Action |
---|---|
12/13/2011 | Committee |
12/13/2011 | Prefiled and ordered printed; offered 01/11/12 12100453D |
12/13/2011 | Referred to Committee on Finance |
01/12/2012 | Assigned Finance sub: Subcommittee #2 |
01/16/2012 | Impact statement from TAX (HB35) |
01/17/2012 | Impact statement from TAX (HB35) |
01/18/2012 | Subcommittee recommends reporting (10-Y 0-N) |
01/23/2012 | Reported from Finance (22-Y 0-N) (see vote tally) |
01/24/2012 | Read first time |
01/25/2012 | Read second time and engrossed |
01/26/2012 | Read third time and passed House BLOCK VOTE (99-Y 0-N) |
01/26/2012 | VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally) |
01/26/2012 | Reconsideration of passage agreed to by House |
01/26/2012 | Passed House BLOCK VOTE (100-Y 0-N) |
01/26/2012 | VOTE: PASSAGE #2 (100-Y 0-N) (see vote tally) |
01/27/2012 | Constitutional reading dispensed |
01/27/2012 | Referred to Committee on Finance |
02/20/2012 | Impact statement from TAX (HB35) |
02/21/2012 | Reported from Finance (15-Y 0-N) (see vote tally) |
02/22/2012 | Constitutional reading dispensed (39-Y 0-N) (see vote tally) |
02/23/2012 | Read third time |
02/23/2012 | Passed Senate (40-Y 0-N) (see vote tally) |
02/28/2012 | Enrolled |
02/28/2012 | Bill text as passed House and Senate (HB35ER) |
02/28/2012 | Impact statement from TAX (HB35ER) |
02/28/2012 | Signed by Speaker |
02/29/2012 | Signed by President |
04/09/2012 | Governor's recommendation received by House |
04/17/2012 | Placed on Calendar |
04/18/2012 | House rejected Governor's recommendation (5-Y 91-N) |
04/18/2012 | VOTE: REJECTED (5-Y 91-N) (see vote tally) |
04/18/2012 | Communicated to Governor |
05/18/2012 | G Approved by Governor-Chapter 840 (effective 7/1/12) |
05/18/2012 | G Acts of Assembly Chapter text (CHAP0840) |