VA HB35 | 2012 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on May 18 2012 - 100% progression
Action: 2012-05-18 - Governor: Acts of Assembly Chapter text (CHAP0840)
Text: Latest bill text (Chaptered) [HTML]

Summary

Collection of state taxes; period of limitation. Reduces the period of limitation for the collection of state taxes from 10 years to seven years. The bill also provides that if no contact has been made with a delinquent taxpayer for a period of six years after the assessment, then interest and penalty would no longer be added to the delinquent tax liability. Under current law, if no contact has been made for a period of seven years, then interest and penalty are no longer added to the delinquent tax liability.

Tracking Information

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Title

State taxes; period of limitation on collection reduced to seven years.

Sponsors


Roll Calls

2012-04-18 - House - House: VOTE: REJECTED (5-Y 91-N) (Y: 5 N: 93 NV: 4 Abs: 0) [FAIL]
2012-02-23 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-22 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-21 - Senate - Senate: Reported from Finance (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2012-01-26 - House - House: VOTE: PASSAGE #2 (100-Y 0-N) (Y: 102 N: 0 NV: 0 Abs: 0) [PASS]
2012-01-26 - House - House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (Y: 101 N: 0 NV: 1 Abs: 0) [PASS]
2012-01-23 - House - House: Reported from Finance (22-Y 0-N) (Y: 23 N: 0 NV: 0 Abs: 0) [PASS]
2012-01-18 - House - House: Subcommittee recommends reporting (10-Y 0-N) (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2012-05-18 Governor: Acts of Assembly Chapter text (CHAP0840)
2012-05-18 Governor: Approved by Governor-Chapter 840 (effective 7/1/12)
2012-04-18 House: Communicated to Governor
2012-04-18 House: VOTE: REJECTED (5-Y 91-N)
2012-04-18 House: House rejected Governor's recommendation (5-Y 91-N)
2012-04-17 House: Placed on Calendar
2012-04-09 House: Governor's recommendation received by House
2012-02-29 Senate: Signed by President
2012-02-28 House: Signed by Speaker
2012-02-28 House: Bill text as passed House and Senate (HB35ER)
2012-02-28 House: Enrolled
2012-02-23 Senate: Passed Senate (40-Y 0-N)
2012-02-23 Senate: Read third time
2012-02-22 Senate: Constitutional reading dispensed (39-Y 0-N)
2012-02-21 Senate: Reported from Finance (15-Y 0-N)
2012-01-27 Senate: Referred to Committee on Finance
2012-01-27 Senate: Constitutional reading dispensed
2012-01-26 House: VOTE: PASSAGE #2 (100-Y 0-N)
2012-01-26 House: Passed House BLOCK VOTE (100-Y 0-N)
2012-01-26 House: Reconsideration of passage agreed to by House
2012-01-26 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
2012-01-26 House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
2012-01-25 House: Read second time and engrossed
2012-01-24 House: Read first time
2012-01-23 House: Reported from Finance (22-Y 0-N)
2012-01-18 House: Subcommittee recommends reporting (10-Y 0-N)
2012-01-12 House: Assigned Finance sub: Subcommittee #2
2011-12-13 House: Referred to Committee on Finance
2011-12-13 House: Prefiled and ordered printed; offered 01/11/12 12100453D

Subjects


Code Citations

ChapterArticleSectionCitation TypeStatute Text
5811802.1(n/a)See Bill Text

Virginia State Sources

TypeSource
Summaryhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+sum+HB35
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB35+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB35ER+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+CHAP0840+hil
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+H1002V0004+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+H10V0008+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+HV0149+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+HV0168+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+S05V0183+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+SV0560HB0035+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+SV0576HB0035+HB0035
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+HV1568+HB0035

Bill Comments

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