Tony Wilt
- Republican
- Delegate
- District 34
Primary
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.
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.
Assessment of omitted taxes; erroneous payments.
Acts of Assembly Chapter text (CHAP0113)
Approved by Governor-Chapter 113 (effective 7/1/24)
Governor's Action Deadline 11:59 p.m., April 8, 2024
Enrolled Bill communicated to Governor on March 11, 2024
Signed by President
Impact statement from TAX (HB1508ER)
Bill text as passed House and Senate (HB1508ER)
Signed by Speaker
Enrolled
VOTE: Adoption (92-Y 5-N)
Senate amendment agreed to by House (92-Y 5-N)
Read third time
Passed Senate with amendment (39-Y 0-N)
Engrossed by Senate as amended
Committee amendment agreed to
Reading of amendment waived
Constitutional reading dispensed (40-Y 0-N)
Reported from Finance and Appropriations with amendment (14-Y 0-N)
Impact statement from TAX (HB1508H1)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed
Read third time and passed House BLOCK VOTE (99-Y 0-N)
VOTE: Block Vote Passage (99-Y 0-N)
Read second time
Engrossed by House - committee substitute HB1508H1
Committee substitute agreed to 24107049D-H1
Read first time
Reported from Finance with substitute (21-Y 0-N)
Committee substitute printed 24107049D-H1
Subcommittee recommends reporting with substitute (6-Y 2-N)
House subcommittee amendments and substitutes offered
Impact statement from TAX (HB1508)
Assigned Finance sub: Subcommittee #1
Referred to Committee on Finance
Presented and ordered printed 24105814D
| Bill Text Versions | Format |
|---|---|
| Presented and ordered printed 24105814D | PDF HTML |
| Committee substitute printed 24107049D-H1 | PDF HTML |
| HB1508ER | PDF HTML |
| CHAP0113 | PDF HTML |
| Document | Format |
|---|---|
| Fiscal Impact Statement: HB1508FER161.PDF | |
| Fiscal Impact Statement: HB1508FH1161.PDF | |
| Fiscal Impact Statement: HB1508F161.PDF | |
| Amendment: HB1508ASE | HTML |
| Amendment: HB1508AS | HTML |
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