Tax Type
General Provisions
Description
1981 LEGISLATIVE DIGEST
Topic
Reports
Date Issued
06-01-1981
1981
LEGISLATIVE DIGEST
VIRGINIA DEPARTMENT OF TAXATION
2220 WEST BROAD STREET
P.O. BOX 6-L
RICHMOND, VIRGINIA 23282
257-8070
2220 WEST BROAD STREET
P.O. BOX 6-L
RICHMOND, VIRGINIA 23282
257-8070
CONTENTS
INTRODUCTION
STATE TAXES
General
Bank Taxation
Estate and Inheritance Taxes
Forest Products Tax
Income Tax
Litter Tax
Recordation Taxes
Sales and Use Tax
LOCAL TAXES
General
License
Merchants' Capital Tax
Personal Property Tax
Real Property Tax
INDEX OF BILLS AND RESOLUTIONS
INTRODUCTION
This digest is published by the Department of Taxation as a convenient reference guide to bills affecting state and local taxation that were enacted by the 1981 Session of the General Assembly. It is not intended as a definitive interpretation of the law, but should be useful to state and local officials as well as citizens in understanding the enactments. With regard to state taxation, the enactments summarized here are only those affecting taxes administered by this department. Other state taxes such as corporate franchise or gross receipts or gasoline taxes are not dealt with here.
The digest is organized in two parts: state taxes and local taxes. With each part the specific tax subjects are arranged alphabetically with the bills beneath them in numerical order. Senate bills and resolutions appear first, followed by House bills and resolutions. An index of bills and resolutions appears at the end of the digest.
STATE TAXES
GENERAL
SENATE JOINT RESOLUTION NO. 161 (Chapter 641)
This resolution proposes to amend the Constitution of Virginia to limit the rate of growth of appropriations from total State tax revenues in each biennium to the estimated rate of growth of the Virginia economy during the same biennium. Appropriations in excess of the limitation must be approved by a two-thirds vote of each house of the General Assembly.
The resolution must be agreed to ,again by the 1982 Session and then may be submitted to the electorate in a referendum. See also House Joint Resolution 166 below.
SENATE JOINT RESOLUTION NO. 165 (Chapter 642)
This resolution proposes a constitutional amendment requiring that incurred expenses of the Commonwealth can not exceed total revenues. The resolution must be agreed to again by the 1982 Session and then may be submitted to the electorate in a referendum. See also House Joint Resolution 223 below.
HOUSE BILL NO. 1101 (Chapter 408)
This act adds new §§ 58-19.6 through 58-19.21 to provide a method by which agencies of the Commonwealth, to whom debts are owed, may set-off such debts against State income tax refunds due to persons owing the debts. The minimum set-off collection is $25. Hearing procedures and appeals from such hearings are provided for in the bill. The act is effective July 1, 1981.
HOUSE JOINT RESOLUTION NO. 166 (Chapter 643)
This resolution proposes to amend the Constitution of Virginia to limit the rate of growth of appropriations from total State tax revenues in each biennium to the estimated rate of growth of the Virginia economy during the same biennium. Appropriations in excess of the limitation must be approved by a two-thirds vote of each house of the General Assembly.
The resolution must be agreed to again by the 1982 Session and then may be submitted to the electorate in a referendum. See also Senate Joint Resolution 161 above.
HOUSE JOINT RESOLUTION NO. 223 (Chapter 644)
This resolution proposes a constitutional amendment requiring that incurred expenses of the Commonwealth can not exceed total revenues. The resolution must be agreed to again by the 1982 Session and then may be submitted to the electorate in a referendum. See also Senate Joint Resolution 165 above.
BANK TAXATION
HOUSE BILL NO. 1290 (Chapter 432)
This act amends § 58-485.04, 58-485.06, and 58-485.08 to extend the Bank Franchise Tax beyond the current 1982 expiration date at the rate of $1.00 per $100 of net capital for taxable years 1980 and after and repeals the $9.00 per $100 of net capital rate effective for taxable year 1982. The amendments are effective for tax year 1982 and thereafter.
ESTATE AND INHERITANCE TAXES
SENATE BILL NO. 558 (Chapter 94)
This act amends § 58-238.2 to change the measure of the Virginia Estate Tax from the amount allowed as a federal credit to the amount allowable. The act is effective July 1, 1981.
SENATE BILL NO. 563 (Chapter 73)
This act amends § 58-48.2 to allow the Department of Taxation to destroy inheritance and gift tax returns which are three or more years old. The act is effective July 1, 1981.
SENATE BILL NO. 573 (Chapter 399)
This act amends § 58-238.38 to conform Virginia estate tax law to federal estate tax law in respect to the "recapture tax" on special use - valued farm real property and real property of closely held businesses, i.e. to recapture the amount that special valuation has saved an estate. The act is effective July 1, 1981.
FOREST PRODUCTS TAX
HOUSE BILL NO. 1270 (Chapter 372)
This act amends § 58-838.5:2 and 58-838.7:1 to double those portions of the forest products tax which (1) relate to pine timber products, and (2) are designated to provide funds for the reforestation of privately owned timberlands in the state. The act is effective July 1, 1981 and expires July 1, 1990.
INCOME TAX
SENATE BILL NO. 551 (Chapter 204)
This act amends § 29-20 and adds a new § 58-151.072:1 to allow an individual taxpayer eligible to receive a tax refund to designate at the time of filing his return an amount of his refund, not less than $1, to be credited to a "Nongame Cash Fund" administered by the Commission of Game and Inland Fisheries to be used for the conservation and management of nongame wildlife. The act is effective for taxable years beginning January 1, 1981.
SENATE BILL NO. 561 (Chapter 96)
This act amends §§ 58-151 .25 and 58-151 .26 to remove the requirements (1) that local treasurers report uncollected estimated income taxes to the Department of Taxation; (2) that commissioners of revenue report all declarations of estimated taxes to the department; and (3) that the department annually certify to the Comptroller the estimated taxes uncollected by local treasurers. The act is effective July 1, 1981.
SENATE BILL NO. 562 (Chapter 97)
This act adds a new § 58-151.067:1 to allow the Department of Taxation to grant an extension for filing a partnership return to the extent that an extension is granted for federal tax purposes for the same taxable year. The act is effective July 1, 1981.
SENATE BILL NO. 572 (Chapter 283)
This act amends § 58-151.13 to authorize the State Tax Commissioner to permit seasonal filing for income tax withholding. The act is effective July 1, 1981.
SENATE BILL NO. 641 (Chapter 402)
This act amends §§ 58-151.03, 58-151.013, 58-151.032, 58-151.032:1, 58-151.032:2, 58-151.033, 58-151.034, 58-151.037, 58-151.041, 58-151.042, 58-151.043, 58-151.045, 58-151.047, 58-151.048, 58-151.050:1, 58-151:050:2, 58-151.050:3, 58-151.079 and 58-151.0111; adds a new § 58-151.079:1; and repeals §§ 58-151.036, 58-151.038, 58-151.039, and 58-151.040, to revise the formula by which corporations doing business in Virginia and other states allocate and apportion their income to Virginia in order to determine their tax liability under the Virginia Corporate Income Tax. Enacted as a result of the adverse decisions of the Virginia Supreme Court in Commonwealth of Virginia v. Champion International Corporation, Weaver Brothers, Inc. v. Commonwealth of Virginia, and Commonwealth of Virginia v. Merrill Lynch, Pierce, Fenner and Smith the act establishes in Virginia law a business - non-business concept for apportioning the income of multi-state and multinational corporations and allows "combined" filing by affiliated corporate groups when "consolidated" filing is not allowable. The act is effective for taxable years beginning on and after January 1, 1981.
HOUSE BILL NO. 1451 (Chapter 629)
This act adds a new § 58-151.032:4 and in Title 63.1 a chapter numbered 19, consisting of sections numbered 63.1-320 through 63.1-325 to provide for a tax credit for investments under the "Neighborhood Assistance Act of 1981."
The credit is provided to business firms that invest in impoverished areas or impoverished people of the state by providing financial assistance, labor, material, technical advice, job training, counseling, emergency assistance, medical care, or activities that aid in the reduction of crime. The tax credit would be equal to 50 percent of the total amount invested not to exceed $175,000 annually but not less than $50. Tax credits would not be allowed for time spent by a self-employed person who renders professional services to an approved project, but employers would be allowed the credit for professional services by a salaried employee. The amount of the employer's credit would be equal to one-half the salary actually paid to the employee for the period of time he rendered professional services to the project.
The act is effective for the 4 taxable years beginning on and after July 1, 1982 and expires June 30, 1986; however, any unused credit may still be carried forward for the next 5 taxable years.
HOUSE BILL NO. 1572 (Chapter 414)
This act amends 58-151.013 to require that any portion of a lump sum distribution from a retirement plan qualified under § 402 of the Internal Revenue Code which is excluded from federal AGI by a taxpayer who opts for ten-year averaging of that income for federal purposes be added to federal AGI for determining Virginia taxable income. This codifies existing administrative procedures.
This act also allows a taxpayer who has elected ten-year averaging of a lump sum distribution from a qualified retirement plan to include that portion of the distribution excluded from AGI for federal purposes in federal AGI for computing the Virginia standard deduction. The act is effective July 1, 1981.
LITTER TAX
HOUSE BILL NO. 1147 (Chapter 173)
This act amends § 10-201.1 to increase the litter tax on all businesses subject to the tax from five (5) dollars to ten (10) dollars per establishment, and imposes an additional tax of $15 per establishment on all manufacturers, wholesalers, distributors, or retailers of groceries, soft drinks and carbonated waters, or beer and malt beverages. A penalty fee equal to the amount of tax due is also required for late payment. The act is effective July 1, 1981.
RECORDATION TAXES
HOUSE BILL NO. 1248 (Chapter 621)
This act amends § 58-60 to exempt from the recordation tax a modification, addendum, deed of subordination, or deed of assumption to an instrument or writing on which the tax has previously been paid. The act is effective July 1, 1981.
HOUSE BILL NO. 1548 (Chapter 267)
This act amends § 58-64 to exempt from the recordation tax transfers of title to the decedent's spouse and/or other "Kindred" when done pursuant to the terms of a dispositive provision in a trust. The act is effective July 1, 1981.
HOUSE BILL NO. 1650 (Chapter 443)
This amends § 58-58 to provide that the recordation tax on the leases of oil and gas rights shall not exceed $25.00. The act is effective March 21, 1981.
SALES AND USE TAX
SENATE BILL NO. 559 (Chapter 398)
This act amends § 58-441.6 to correct a drafting error in the passage of Senate Bill No. 73 (Chapter 753 of the 1980 Acts of Assembly) at the 1980 session. Both § 58-441.6(ii) which grants a limited sales tax exemption for historical documents acquired by a nonprofit State historical society which maintains a free public research library, and § 58-441.6(jj), which grants a broader sales tax exemption for historical documents acquired by any nonprofit historical society were inadvertently left in the final bill as passed. It was the intent of the 1980 General Assembly to pass the limited exemption under § 58-441.6(ii). The act is effective July 1, 1981.
SENATE BILL NO. 560 (Chapter 95)
This act amends § 58-441.33 to conform the interest rate charged on extensions for filing direct payment returns to the federal interest rate applied to all other extensions, underpayments, and overpayments of taxes administered by the department. The act is effective July 1, 1981.
SENATE BILL NO. 574 (Chapter 420)
This act amends § 58-441.16 to repeal the five dollar registration fee required from each dealer registering for collection of the sales tax and the ten dollar fee required for reissuance of a previously suspended or revoked certificate. The act is effective July 1, 1981.
SENATE BILL NO. 579 (Chapter 400)
This act amends § 58-441.2 to exclude from sales and use taxation tangible personal property purchased by a nonsectarian, not for profit youth organization sponsoring a national or international camping assembly conducted within Virginia for use at such camping assembly. The act is effective March 21, 1981.
SENATE BILL NO. 831 (Chapter 428)
This act amends § 58-441.6 to change the effective date for the sales and use tax exemption for home heating sources from July 1, 1982 to October 1, 1981. The act is effective October 1, 1981.
HOUSE BILL NO. 986 (Chapter 405)
This act amends § 58-441.6 and adds new §§ 58-685.39 through 58-685.50 and §§ 62.1-186.1 through 62.1-186.24 to exempt certain watercraft from the 3 percent state and 1 percent local sales and use tax and substitutes a 2 percent watercraft sales and use tax similar to the Virginia aircraft sales and use tax. The bill also provides for the titling of such watercraft by the Commission of Game and Inland Fisheries. The act is effective January 1, 1982.
HOUSE BILL NO. 1255 (Chapter 409)
This act amends § 58-441.6 to exempt from the sales and use tax tangible personal property donated to, purchased for donation to, or sold by a nonprofit noncommercial educational telecommunications entity. The act is effective July 1, 1981.
HOUSE BILL NO. 1533 (Chapter 438)
This act amends § 58-441.16 to require the State Tax Commissioner to provide each quarter to local commissioners of the revenue, upon request, a listing of new businesses in their locality which have obtained a certificate of registration. The act is effective July 1, 1981.
HOUSE BILL NO. 1640 (Chapter 599)
This act amends § 58-441.6 to exempt the following from the sales and use tax: (A) tangible personal property sold to an educational institution doing business in the Commonwealth of Virginia which: (I) admits regularly enrolled high school and college students; and (2) provides face-to-face educational experience in American government and the program is accepted as high school undergraduate or graduate credit; and (B) all tangible personal property delivered to a factor or export agent for subsequent export to a foreign country. The act is effective July 1, 1981.
HOUSE BILL NO. 1644 (Chapter 416)
This act amends § 58-441.3 to include mining operations within the definition of "used directly" as the term relates to the sales and use tax exemption. Prior to 1973, the exemption from the sales and use tax was identical for tangible personal property used directly in manufacturing, mining, processing, refining and converting. In 1973 the exemption was broadened to include tangible personal property used in all steps in an integrated process in manufacturing, processing, refining and conversion. This broadened exemption excluded mining. This act extends the integrated exemption to mining operations, giving them the same exemption currently afforded to industrial manufacturing, processing, refining and conversion operations. The act is effective July 1, 1981.
LOCAL TAXES
GENERAL
SENATE BILL NO. 753 (Chapter 421)
This act amends § 58-1014 to provide that the enforcement of payment of taxes by warrant, judgement, chancery bill, or attachment does not impose a statute of limitation on tax collection, nor restrict statute of limitations imposed by other sections of Title 58 of the Code of Virginia. The act is effective July 1, 1981.
HOUSE BILL NO. 1062 (Chapter 143)
This act amends § 58-846.1 to decrease from 15 days to 7 days the time requirement for publishing in a general circulation newspaper notice of any proposed increase in a local tax levy. The act is effective July 1, 1981.
HOUSE BILL NO. 1476 (Chapter 436)
This act amends § 58-919.2 to provide that the treasurer of any locality may destroy records in accordance with retention regulations for records maintained by the treasurer as established under the Virginia Public Records act with the consent of the Auditor of Public Accounts and the State Library. The act is effective July 1, 1981.
HOUSE BILL NO. 1597 (Chapter 178)
This act amends § 58-1147 to permit a court to grant redress for an assessment made on nonexistent property even though the application for redress is not made to the court in a timely manner. The act is effective July 1, 1981.
HOUSE BILL NO. 1823 (Chapter 637)
This act amends §§ 17-46, 17-46.1, 42.1-77, 42.1-82, and 63.1-235 and adds new §§ 17-47.4 and 42.1-91 and repeals §§ 17.47.1 through 17-47.3 to revise various provisions relating to the handling and preservation of public records by the clerks of Virginia courts. The act is effective July 1, 1981.
LICENSE TAX
HOUSE BILL NO. 1695 (Chapter 419)
This act amends § 58-266.1 to exclude itinerant merchants or peddlers from state limitations on local license rates, and imposes a ceiling of $50 for the local tax on itinerant merchants or peddlers other than dealers in precious metals. The act is effective July 1, 1981.
HOUSE BILL NO. 1722 (Chapter 636)
This act amends § 58-266.1 to specify that any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for an established retailer, and who has no stock or inventory under his control, will be classified as a commission merchant for local business license taxation purposes. The license tax for commission merchants will be computed only on commission income at a rate no higher than 36 cents per $100 commission income. The act is effective July 1, 1981.
HOUSE BILL NO. 1734 (Chapter 543)
This act amends § 58-371.2 to prohibit the licensing as a bondsman or agent of a bondsman any member of the immediate family of a magistrate, clerk, or deputy clerk of any court, and exempts any person who has been licensed prior to July 1, 1981. The act also states that no magistrate, clerk, or deputy clerk of any court, or any member of his/her immediate family, may act as an agent or attorney-in-fact for guaranty, indemnity, fidelity, or security companies acting as bondsman. The act is effective July 1, 1981.
MERCHANTS' CAPITAL TAX
HOUSE BILL NO. 1178 (Chapter 145)
See PERSONAL PROPERTY TAX.
HOUSE BILL NO. 1463 (Chapter 153 )
See PERSONAL PROPERTY TAX.
PERSONAL PROPERTY TAX
HOUSE BILL NO. 1108 (Chapter 158)
This act amends § 58-879 and § 58-884 to eliminate the requirement that personal property books be filed in the office of the clerk of the circuit court. The act is effective July 1, 1981.
HOUSE BILL NO. 1178 (Chapter 145)
This act amends §§ 58-405, 58-685.20, 58-685.23, 58-685.25, and 58-833 and adds a new § 58-685.12:1 to define daily rental passenger cars as merchants' capital and imposes an additional two percent tax on the gross proceeds from the rental of any daily rental passenger car in this state. Vans are excluded from this additional tax. The bill further grants a renter that is subject to the additional tax a credit for a portion of the tangible personal property tax assessed by the Virginia locality. This act is effective July 1, 1981.
HOUSE BILL NO. 1400 (Chapter 236)
This act amends § 58-829.5 to increase the permissible seating capacity of aircraft owned and operated by scheduled air carriers which qualify as a separate class of property for purposes of taxation as tangible personal property from 36 to 50 seats. The act is effective July 1, 1981.
HOUSE BILL NO. 1463 (Chapter 153)
This act amends § 58-1009 to provide that taxes specifically assessed against goods and chattels distrained shall have priority over all security interests and further provides that a merchants' capital tax shall be deemed to be specifically assessed against all inventory in the merchant's possession at the time of distraint or at the time of repossession by the holder of a security interest therein. The act is effective July 1, 1981.
HOUSE BILL NO. 1513 (Chapter 437)
The act amends §§ 58-834 and 58-851.6 to require a locality which assesses tangible personal property on a fiscal year basis to exonerate or refund personal property taxes for the portion of the year for which the property was properly assessed by another jurisdiction and the tax paid. The act is effective July 1, 1981.
HOUSE BILL NO. 1627 (Chapter 442)
This act amends § 58-831.2 to exempt the lessee from local tangible personal property taxes on any property owned by any transportation district organized under the Transportation District Act of 1964 and leased to a private party to provide transportation services. This act is effective July 1, 1981.
HOUSE BILL NO. 1699 (Chapter 445)
This act adds a new § 58-829.8 to establish a separate classification for tangible personal property consisting of heavy construction machinery. Any local governing body may set a tax rate on this property separate from the rate on other tangible personal property. The tax rate and the ratio of assessment shall not exceed that applicable to other tangible personal property not separately classified. The act is effective July 1, 1981.
REAL PROPERTY TAX
HOUSE BILL NO. 1231 (Chapter 602)
This act amends § 58-16.2 concerning the service charge on tax exempt real estate.
State owned hospitals, state owned educational institutions (except faculty and staff housing), public roadways and property held for future construction of public highway are exempt from the service charge.
Faculty and staff housing of state educational institutions is subject to the service charge regardless of the amount of state owned property in the locality.
Other state-owned real estate is subject to the service charge only if the value of state-owned real estate (excluding the value of hospitals, educational institutions and public roadways or property held for the future construction of public highways) exceeds three percent of the value of all real estate in the locality.
The service charge on state-owned real estate shall be based on the assessed value of the state-owned real estate and the amount the locality expended for the furnishing of police and fire protection, for the collection and disposal of refuse and, in the case of faculty and staff housing of an educational institution, the cost of public school education. State and federal grants are excluded from the expenditures and the service charge on state-owned real estate may not exceed the real estate tax which would have been payable had the property been fully taxable.
There are certain requirements for timing and notification by localities which adopt implementing ordinances.
The service charge on tax exempt property other than state-owned property is unchanged except that state law enforcement assistance funds are excluded from expenditures. The act is effective July 1, 1981.
HOUSE BILL NO. 1237 (Chapter 431)
This act amends § 58-758.1 which provides the method for assessing leasehold interests pursuant to § 58-758. The new method returns to language similar to that currently in effect but which would have changed July 1, 1981.
The new language requires assessment to the holder of the leasehold interest as if he were the owner of the property if the term of the lease is 50 years or more or if the lease provides that the lessee may acquire the property for a nominal sum at the completion of the term of the lease. If the remaining term of the lease is less than 50 years, the assessment shall be reduced by two percent for each year of the remaining term. No assessment may be reduced more than 85 percent. The act is effective July 1, 1981.
HOUSE BILL NO. 1293 (Chapter 134)
This act amends § 58-966 to require the local treasurer to accept and credit against the tax a prorata partial payment of taxes on the property sold at a foreclosure sale. The act is effective July 1, 1981.
HOUSE BILL NO. 1307 (Chapter 625)
This act amends § 58-760.2 to provide that multifamily residential real estate consisting of five or more units may qualify for partial exemption as rehabilitated residential real estate if the increase in value due to rehabilitation is at least 20 percent.
Prior to amendment the increase in value was required to be at least 40 percent. The act is effective July 1, 1981.
HOUSE BILL NO. 1327 (Chapter 212)
This act amends § 58-785.1 to change the requirements for advertising a tax increase due to reassessment. The public hearing must now be advertised seven days in advance and the content of the advertisement is changed by requiring additional disclosure of the effects of a proposed real estate tax rate. The act is effective July 1, 1981.
HOUSE BILL NO. 1399 (Chapter 434)
This act amends § 58-760.1 to increase the maximum total combined income limitation for eligibility for tax relief to the elderly and the totally and permanently disabled to $18,000. This limitation is $19,000 if the exemption is reduced by the amount the total combined income exceeds $18,000. The limitation is $22,000 if a program provides for both exemption and deferrals and provides for a deferral of real estate taxes if the total combined income exceeds $18,000.
The maximum net combined financial worth is now $65,000. The act is effective July 1, 1981.
HOUSE BILL NO. 1408 (Chapter 584)
This act amends § 15.1-239 to provide that assessments on abutting property owners for the initial improving and paving of existing streets in cities with a population in excess of 170,000 cannot exceed ten dollars per front foot or $1,000 for each subdivided lot or parcel abutting the street, whichever is less. The act is effective July 1, 1981.
HOUSE BILL NO. 1560 (Chapter 439)
This act amends- § 58-778 to permit counties with a population of 40,000 or less, according to the latest available figures from the Tayloe Murphy Institute of the University of Virginia, to reassess at five-year intervals. The Board of Supervisors may make this election by a majority vote. The act is effective July 1, 1981.
HOUSE BILL NO. 1587 (Chapter 631)
This act amends § 15.1-239 concerning assessments on abutting property owners for local improvements. As amended this section now permits assessments for the promotion of the special assessment districts in cities with a population
between 20,000 and 21,000.The act is effective July 1, 1981.
INDEX OF BILLS AND RESOLUTIONS
SENATE BILL OR JOINT RESOLUTION NO.
SB 551 State-Income (Nongame Cash Fund)
SB 558 State-Estate (Federal Credit)
SB 559 State-Sales and Use (Historical Societies)
SB 560 State-Sales and Use (Interest Rate)
SB 561 State-Income (Estimated Taxes)
SB 562 State-Income (Partnership Returns)
SB 563 State-Inheritance (Destruction of Returns
SB 572 State-Income (Seasonal Filing)
SB 573 State-Estate (Recapture Tax)
SB 574 State-Sales and Use (Registration Fee)
SB 579 State-Sales and Use (Youth Organizations)
SB 641 State-Income (Corporate Reform)
SB 753 Local-General (Collection of Taxes)
SB 831 State-Sales and Use (Fuel Oil)
SJR 161 State-General (Tax Limitation)
SJR 165 State-General (Tax Limitation)
HOUSE BILL OR JOINT RESOLUTION NO.
HB 986 State-Sales and Use (Watercraft)
HB 1062 Local-General (Publication of Tax Increases)
HB 1101 State-General (Set-Off Act)
HB 1108 Local-Personal Property (Personal Property Books)
HB 1147 State-Litter (Rate Increase)
HB 1178 Local-Personal Property (Rate on Rental Cars)
HB 1231 Local-Real Property (Service Charge)
HB 1237 Local-Real Property (Leasehold Interest)
HB 1248 State-Recordation (Exemption for Certain Deeds)
HB 1255 State-Sales and Use (Educational TV)
HB 1270 State-Forest Products (Rates for Pine Products)
HB 1290 State-Bank Taxation (Bank Franchise Tax)
HB 1307 Local-Real Property (Rehabilitated Real Estate)
HB 1327 Local-Real Property (Publication of Tax Increases)
HB 1399 Local-Real Property (Tax Relief for Elderly)
HB 1400 Local-Personal Property (Aircraft)
HB 1408 Local-Real Property (Assessments on Abutting Property)
HB 1451 State-Income (Neighborhood Assistance)
HB 1463 Local-Personal Property (Merchants Capital)
HB 1476 Local-General (Destruction of Records)
HB 1513 Local-Personal Property (Situs)
HB 1533 State-Sales and Use (List of New Dealers)
HB 1548 State-Recordation (Inter Vivos Trust)
HB 1560 Local-Real Property (Reassessments)
HB 1572 State-Income (Lump Sum Distribution)
HB 1587 Local-Real Property (Downtown Assessment District)
HB 1597 Local-General (Redress for Assessment)
HB 1627 Local-Personal Property (Transportation Districts)
HB 1640 State-Sales and Use (Educational Institutions; Foreign Exports)
HB 1644 State-Sales and Use (Mining)
HB 1650 State-Recordation (Leases of Oil and Gas)
HB 1695 Local-License (Itinerant Merchants)
HB 1699 Local-Personal Property (Heavy Construction Machinery)
HB 1722 Local-License (Certain Commission Merchants)
HB 1734 Local-License (Bondsmen)
HB 1823 Local-General (Preservation of Public Records)
HJR 166 State-General (Tax Limitation)
HJR 223 State-General (Tax Limitation)
Rulings of the Tax Commissioner