Taxes, local; interest on refunds and delinquent taxes. (SB401)

Introduced By

Sen. Emmett Hanger (R-Mount Solon)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local taxes; interest on refunds and delinquent taxes.  Authorizes localities not to pay interest on the refund of local taxes when the refund is due to errors made by the taxpayer, but only if the locality does not collect interest on taxes that are delinquent due to errors made by the locality. Read the Bill »


Bill Has Failed


01/11/2012Prefiled and ordered printed; offered 01/11/12
01/11/2012Prefiled and ordered printed; offered 01/11/12 12102083D
01/11/2012Referred to Committee on Finance
01/20/2012Impact statement from TAX (SB401)
01/25/2012Reported from Finance with substitute (15-Y 0-N) (see vote tally)
01/25/2012Committee substitute printed 12104649D-S1
01/26/2012Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/27/2012Read second time
01/27/2012Reading of substitute waived
01/27/2012Committee substitute agreed to 12104649D-S1
01/27/2012Engrossed by Senate - committee substitute SB401S1
01/30/2012Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/13/2012Placed on Calendar
02/13/2012Read first time
02/13/2012Referred to Committee on Finance
02/13/2012Assigned Finance sub: #1
02/14/2012Impact statement from TAX (SB401S1)
02/27/2012Reported from Finance with substitute (21-Y 0-N) (see vote tally)
02/27/2012Committee substitute printed 12105632D-H1
02/28/2012Read second time
02/29/2012Read third time
02/29/2012Committee substitute agreed to 12105632D-H1
02/29/2012Engrossed by House - committee substitute SB401H1
02/29/2012Passed House with substitute BLOCK VOTE (97-Y 0-N)
02/29/2012VOTE: BLOCK VOTE PASSAGE (97-Y 0-N) (see vote tally)
03/02/2012House substitute rejected by Senate (2-Y 37-N) (see vote tally)
03/05/2012House insisted on substitute
03/05/2012House requested conference committee
03/06/2012Senate acceded to request (40-Y 0-N) (see vote tally)
03/06/2012Conferees appointed by Senate
03/06/2012Senators: Hanger, Watkins, Y.B. Miller
03/07/2012Conferees appointed by House
03/07/2012Delegates: Wilt, Sherwood, Keam
03/10/2012No further action taken
03/10/2012Failed to pass in Senate


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 55 seconds.