Delinquent returns; enforcement, when approval required. (HB2059)
Introduced By
Del. Carrie Coyner (R-Chesterfield) with support from co-patrons Del. Martha Mugler (D-Hampton, and Del. Rodney Willett (D-Henrico)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
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 manager designated by the Tax Commissioner is required if the enforcement activity exceeds the six-year period. Read the Bill »
Status
03/30/2021: signed by governor
History
Date | Action |
---|---|
01/12/2021 | Prefiled and ordered printed; offered 01/13/21 21102686D |
01/12/2021 | Referred to Committee on Finance |
01/16/2021 | Assigned Finance sub: Subcommittee #2 |
01/18/2021 | Impact statement from TAX (HB2059) |
01/19/2021 | House subcommittee amendments and substitutes offered |
01/19/2021 | Subcommittee recommends reporting with amendments (11-Y 0-N) |
01/20/2021 | Reported from Finance (22-Y 0-N) (see vote tally) |
01/21/2021 | House committee, floor amendments and substitutes offered |
01/22/2021 | House committee, floor amendments and substitutes offered |
01/22/2021 | Read first time |
01/25/2021 | Read second time |
01/25/2021 | Amendments by Delegate Watts agreed to |
01/25/2021 | Engrossed by House as amended HB2059E |
01/25/2021 | Printed as engrossed 21102686D-E |
01/26/2021 | Read third time and passed House (100-Y 0-N) |
01/26/2021 | VOTE: Passage (100-Y 0-N) (see vote tally) |
01/27/2021 | Constitutional reading dispensed |
01/27/2021 | Referred to Committee on Finance and Appropriations |
02/05/2021 | Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) (see vote tally) |
02/15/2021 | Impact statement from TAX (HB2059E) |
02/16/2021 | Reported from Finance and Appropriations (16-Y 0-N) (see vote tally) |
02/16/2021 | Constitutional reading dispensed (37-Y 0-N) (see vote tally) |
02/17/2021 | Read third time |
02/17/2021 | Passed Senate (39-Y 0-N) (see vote tally) |
02/22/2021 | Enrolled |
02/22/2021 | Bill text as passed House and Senate (HB2059ER) |
02/22/2021 | Signed by President |
02/24/2021 | Signed by Speaker |
02/25/2021 | Enrolled Bill communicated to Governor on February 25, 2021 |
02/25/2021 | G Governor's Action Deadline 11:59 p.m., March 31, 2021 |
03/01/2021 | Impact statement from TAX (HB2059ER) |
03/30/2021 | G Approved by Governor-Chapter 413 (effective 7/1/21) |
03/30/2021 | G Acts of Assembly Chapter text (CHAP0413) |