HB 1956

  • Virginia House Bill
  • 2021 Regular Session
  • Introduced in House Jan 11, 2021
  • House
  • Senate
  • Governor

Income tax, state; late payment penalty.

Abstract

Individual income tax; late paymentpenalty. Provides that the Department of Taxation shall not assessa late payment penalty to the entire tax or to any unpaid balanceof the income tax owed by an individual unless and until the taxpayerfails to file his return by the time fixed by law for filing a returnor by the time prescribed pursuant to a filing extension, as applicable. Under current law, the late payment penalty is assessed at the timea return is received by the Department if payment is not made infull when due.

Bill Sponsors (7)

Votes


Actions


Feb 05, 2021

House

Left in Finance

Jan 19, 2021

House

Subcommittee failed to recommend reporting (4-Y 7-N)

Jan 17, 2021

House

Impact statement from TAX (HB1956)

Jan 16, 2021

House

Assigned Finance sub: Subcommittee #2

Jan 11, 2021

House

Prefiled and ordered printed; offered 01/13/21 21100812D

House

Referred to Committee on Finance

Bill Text

Bill Text Versions Format
Prefiled and ordered printed; offered 01/13/21 21100812D HTML

Related Documents

Document Format
Fiscal Impact Statement: HB1956F161.PDF PDF

Sources

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