VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2023 SESSION

• | print version

HB 1625 Taxes; period of limitations on collection.

Introduced by: Joseph P. McNamara | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Taxation; period of limitations on collection. Provides that the period of limitations on tax collection shall be suspended for the period during which the assessment is the subject of certain proceedings related to the collection of taxes or correction of the assessment. The bill also removes the suspension of the period of limitations on tax collection for the period during which a taxpayer is outside of Virginia for a continuous period of at least six months.

FULL TEXT

• 01/07/23  House: Prefiled and ordered printed; offered 01/11/23 23100976D  pdf | impact statement
• 02/20/23  House: Bill text as passed House and Senate (HB1625ER)  pdf | impact statement
• 03/22/23  Governor: Acts of Assembly Chapter text (CHAP0265)  pdf

HISTORY

• 01/07/23  House: Prefiled and ordered printed; offered 01/11/23 23100976D
• 01/07/23  House: Referred to Committee on Finance
• 01/19/23  House: Assigned Finance sub: Subcommittee #1
• 01/30/23  House: Subcommittee recommends reporting (7-Y 1-N)
• 02/01/23  House: Reported from Finance (22-Y 0-N)
• 02/03/23  House: Read first time
• 02/06/23  House: Read second time and engrossed
• 02/07/23  House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
• 02/07/23  House: VOTE: Block Vote Passage (99-Y 0-N)
• 02/08/23  Senate: Constitutional reading dispensed
• 02/08/23  Senate: Referred to Committee on Finance and Appropriations
• 02/14/23  Senate: Reported from Finance and Appropriations (16-Y 0-N)
• 02/14/23  Senate: Constitutional reading dispensed (40-Y 0-N)
• 02/15/23  Senate: Read third time
• 02/15/23  Senate: Passed Senate (40-Y 0-N)
• 02/20/23  House: Enrolled
• 02/20/23  House: Bill text as passed House and Senate (HB1625ER)
• 02/20/23  House: Signed by Speaker
• 02/21/23  Senate: Signed by President
• 03/02/23  House: Enrolled Bill communicated to Governor on March 2, 2023
• 03/02/23  Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
• 03/22/23  Governor: Approved by Governor-Chapter 265 (effective 7/1/23)
• 03/22/23  Governor: Acts of Assembly Chapter text (CHAP0265)