Delinquent returns; enforcement, when approval required. (HB2059)

Introduced By

Del. Carrie Coyner (R-Chesterfield) with support from co-patron Del. Martha Mugler (D-Hampton


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a Collections Manager is required if the enforcement activity is less than or exceeds the six-year period. Read the Bill »


01/20/2021: passed committee


01/12/2021Prefiled and ordered printed; offered 01/13/21 21102686D
01/12/2021Referred to Committee on Finance
01/16/2021Assigned Finance sub: Subcommittee #2
01/18/2021Impact statement from TAX (HB2059)
01/19/2021House subcommittee amendments and substitutes offered
01/19/2021Subcommittee recommends reporting with amendments (11-Y 0-N)
01/20/2021Reported from Finance (22-Y 0-N) (see vote tally)
01/21/2021House committee, floor amendments and substitutes offered
01/22/2021House committee, floor amendments and substitutes offered
01/22/2021Read first time

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