HB 1013 Taxpayer Bill of Rights.
J. Randy Forbes | all patrons    ...    notes
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Summary:
Taxpayer Bill of Rights. Creates a Taxpayer Bill of Rights for Virginians requiring the Department of Taxation to establish a Practitioner Hotline for the exclusive use of practitioners in Virginia; requiring the Department to provide taxpayers written acknowledgment of correspondence; requiring the waiver of penalties from taxpayers' reliance upon erroneous written advice; providing taxpayers a 30-day appeal right for all notices of intent to assess taxes; providing for installment payment agreements for taxpayers to pay delinquent tax liabilities over time; providing for procedures for removal of liens upon satisfaction, payment, or posting of bonds with the Department of Taxation; providing for attorneys' fees for failure to remove liens on satisfaction of liability and attorneys' fees for certain unauthorized collection actions; and providing for sanctions against taxpayers and counsel for filing frivolous actions before the Virginia Department of Taxation.

Full text:
01/25/94  House: Presented and ordered printed  pdf

Status:
01/25/94  House: Presented and ordered printed
01/25/94  House: Referred to Committee on Finance
02/02/94  House: Assigned to Finance sub-committee: 2
02/07/94  House: Continued to 1995 in Finance (15-Y 0-N)
12/20/94  House: No action taken by Finance by voice vote