SB 1217 Appeals of state tax assessments.
Ken T. Cuccinelli, II | all patrons    ...    notes
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Summary as introduced:
Appeals of state tax assessments. Provides that the Commonwealth has the burden of proof to show that a state tax assessment is correct or proper in an appeal to circuit court of such assessment. If the Commonwealth fails to carry this burden, the state tax assessment shall be overturned. Current law provides that the taxpayer appealing a state tax assessment to circuit court has the burden of proof to show that the assessment is erroneous or otherwise improper.

Full text:
01/08/03  Senate: Presented & ordered printed, prefiled 01/08/03 039024414  pdf | impact statement

Status:
01/08/03  Senate: Presented & ordered printed, prefiled 01/08/03 039024414
01/08/03  Senate: Referred to Committee on Finance
01/21/03  Senate: Failed to report (defeated) in Finance by voice vote