Mark Obenshain
- Republican
- Senator
- District 2
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 HB 1508.
Assessment of omitted taxes; erroneous payments.Provides that any payment erroneously remitted by a taxpayerto the Department of Taxation shall be applied to the taxpayer'sdelinquent retail sales and use tax accounts for taxable years beginningon and after January 1, 2017, but before January 1, 2024. The provisionsof this bill do not apply in the case of a false or fraudulent actionby the taxpayer with the intention of evading the payment of thetax.
Approved by Governor-Chapter 128 (effective 7/1/24)
Acts of Assembly Chapter text (CHAP0128)
Enrolled Bill Communicated to Governor on March 11, 2024
Governor's Action Deadline 11:59 p.m., April 8, 2024
Impact statement from TAX (SB709ER)
Signed by President
Enrolled
Signed by Speaker
Bill text as passed Senate and House (SB709ER)
Read third time
VOTE: Block Vote Passage (99-Y 0-N)
Passed House BLOCK VOTE (99-Y -0-N)
Read second time
Reported from Finance (22-Y 0-N)
Impact statement from TAX (SB709S1)
Referred to Committee on Finance
Placed on Calendar
Read first time
Engrossed by Senate - committee substitute SB709S1
Passed Senate (40-Y 0-N)
Constitutional reading dispensed (40-Y 0-N)
Read second time
Committee substitute agreed to 24107079D-S1
Reading of substitute waived
Constitutional reading dispensed (40-Y 0-N)
Reported from Finance and Appropriations with substitute (15-Y 0-N)
Committee substitute printed 24107079D-S1
Senate subcommittee amendments and substitutes offered
Senate committee, floor amendments and substitutes offered
Impact statement from TAX (SB709)
Referred to Committee on Finance and Appropriations
Presented and ordered printed 24105265D
Bill Text Versions | Format |
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Presented and ordered printed 24105265D | PDF HTML |
Committee substitute printed 24107079D-S1 | PDF HTML |
SB709ER | PDF HTML |
CHAP0128 | PDF HTML |
Document | Format |
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Fiscal Impact Statement: SB709FER161.PDF | |
Fiscal Impact Statement: SB709FS1161.PDF | |
Fiscal Impact Statement: SB709F161.PDF |
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