Assessment of omitted taxes; erroneous payments. (HB1508)

Introduced By

Del. Tony Wilt (R-Harrisonburg) with support from co-patron Del. Chris Runion (R-Bridgewater)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to SB 709. Read the Bill »


Bill Has Passed


01/19/2024Presented and ordered printed 24105814D
01/19/2024Referred to Committee on Finance
02/02/2024Assigned Finance sub: Subcommittee #1
02/02/2024Impact statement from TAX (HB1508)
02/05/2024House subcommittee amendments and substitutes offered
02/05/2024Subcommittee recommends reporting with substitute (6-Y 2-N)
02/07/2024Committee substitute printed 24107049D-H1
02/07/2024Reported from Finance with substitute (21-Y 0-N) (see vote tally)
02/09/2024Read first time
02/12/2024Read second time
02/12/2024Committee substitute agreed to 24107049D-H1
02/12/2024Engrossed by House - committee substitute HB1508H1
02/13/2024Read third time and passed House BLOCK VOTE (99-Y 0-N)
02/13/2024VOTE: Block Vote Passage (99-Y 0-N) (see vote tally)
02/14/2024Constitutional reading dispensed
02/14/2024Referred to Committee on Finance and Appropriations
02/18/2024Impact statement from TAX (HB1508H1)
02/21/2024Reported from Finance and Appropriations with amendment (14-Y 0-N) (see vote tally)
02/22/2024Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/23/2024Read third time
02/23/2024Reading of amendment waived
02/23/2024Committee amendment agreed to
02/23/2024Engrossed by Senate as amended
02/23/2024Passed Senate with amendment (39-Y 0-N) (see vote tally)
02/27/2024Senate amendment agreed to by House (92-Y 5-N)
02/27/2024VOTE: Adoption (92-Y 5-N) (see vote tally)
03/04/2024Bill text as passed House and Senate (HB1508ER)
03/04/2024Signed by Speaker
03/05/2024Impact statement from TAX (HB1508ER)
03/07/2024Signed by President
03/11/2024Enrolled Bill communicated to Governor on March 11, 2024
03/11/2024G Governor's Action Deadline 11:59 p.m., April 8, 2024
03/20/2024G Approved by Governor-Chapter 113 (effective 7/1/24)
03/20/2024G Acts of Assembly Chapter text (CHAP0113)

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