State taxes; period of limitation on collection reduced to seven years. (HB35)

Introduced By

Del. Mark Cole (R-Fredericksburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


Bill Has Passed


12/13/2011Prefiled and ordered printed; offered 01/11/12 12100453D
12/13/2011Referred to Committee on Finance
01/12/2012Assigned Finance sub: Subcommittee #2
01/16/2012Impact statement from TAX (HB35)
01/17/2012Impact statement from TAX (HB35)
01/18/2012Subcommittee recommends reporting (10-Y 0-N)
01/23/2012Reported from Finance (22-Y 0-N) (see vote tally)
01/24/2012Read first time
01/25/2012Read second time and engrossed
01/26/2012Read third time and passed House BLOCK VOTE (99-Y 0-N)
01/26/2012VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
01/26/2012Reconsideration of passage agreed to by House
01/26/2012Passed House BLOCK VOTE (100-Y 0-N)
01/26/2012VOTE: PASSAGE #2 (100-Y 0-N) (see vote tally)
01/27/2012Constitutional reading dispensed
01/27/2012Referred to Committee on Finance
02/20/2012Impact statement from TAX (HB35)
02/21/2012Reported from Finance (15-Y 0-N) (see vote tally)
02/22/2012Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/23/2012Read third time
02/23/2012Passed Senate (40-Y 0-N) (see vote tally)
02/28/2012Bill text as passed House and Senate (HB35ER)
02/28/2012Impact statement from TAX (HB35ER)
02/28/2012Signed by Speaker
02/29/2012Signed by President
04/09/2012Governor's recommendation received by House
04/17/2012Placed on Calendar
04/18/2012House rejected Governor's recommendation (5-Y 91-N)
04/18/2012VOTE: REJECTED (5-Y 91-N) (see vote tally)
04/18/2012Communicated to Governor
05/18/2012G Approved by Governor-Chapter 840 (effective 7/1/12)
05/18/2012G Acts of Assembly Chapter text (CHAP0840)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 2 minutes.