Local taxes; interest on refunds and delinquent taxes, report. (SB710)

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 a locality to not pay interest on refunds owed to a taxpayer that are due to willful errors made by the taxpayer. The bill also directs the Chairmen of the House and Senate Committees on Finance to convene a working group to consider the feasibility and fiscal impact on local governments of establishing uniform methods of assessing interest earned on overpayment of taxes or charged for underpayment of taxes and uniform criteria for evaluating the timely repayment of taxes. Amends § 58.1-3916, § 58.1-3918, of the Code of Virginia. Read the Bill »


Bill Has Failed


11/28/2012Prefiled and ordered printed; offered 01/09/13 13100850D
11/28/2012Referred to Committee on Finance
01/10/2013Impact statement from TAX (SB710)
01/16/2013Committee substitute printed to Web only 13104336D-S1
01/22/2013Incorporates SB937
01/22/2013Stricken at request of Patron in Finance (14-Y 0-N) (see vote tally)