Document Number
90-233
Tax Type
General Provisions
Description
1990 Legislative Summary
Topic
Reports
Date Issued
05-01-1990


1990

LEGISLATIVE SUMMARY







VIRGINIA DEPARTMENT OF TAXATION
W. H. Forst, Tax Commissioner

Introduction

This Legislative Summary is published by the Department of Taxation as a convenient reference guide to state and local tax legislation enacted by the 1990 Session of the General Assembly. It includes a general description of legislation affecting:

State taxes administered by the Department of Taxation, and

Local taxes for which the Department renders advisory assistance.

The Legislative Summary is intended only to provide an overview of 1990 legislation. However, in general, bills granting property tax exemptions, granting taxing authority through local charters, creating special taxing districts, or affecting state taxes administered by other agencies are not included in the Summary.

The major legislation is highlighted in the first section and further expanded upon in the other sections of the Summary. State tax legislation is presented in the second section and local tax legislation in the third. To facilitate, reference to specific bills or Virginia Code sections, separate indexes listing bills by Virginia Code section and bill number may be found at the end of the Summary.

Additional information about any new legislation affecting state taxes may be obtained from the Department of Taxation at the following telephone numbers:

Individual Income Tax (804) 367-8031
    • Corporation Income Tax (804) 367-8036
      Sales and Use Tax (804) 367-8037

For additional information on new local tax legislation, contact your commissioner of revenue or treasurer.


Virginia Department of Taxation
May 1990



TABLE OF CONTENTS

Subject Page

Summary of Significant Legislation

State Tax Legislation

All Taxes
Statute of Limitations
Venue
Collection of State Taxes

Income Tax
Registration of Nonresident Owners of Real Property
Self-Employment Tax Addback
Tax Reform Credit
Low Income Housing Credit
Age Subtraction
Agricultural Equipment Tax Credit
    • Tax Credit for Rent Reduction for Elderly & Disabled
      Recycling Equipment Tax Credit
ACRS Recovery
    • Corporations - Sales Factor
Consolidated Corporation Returns
Withholding on Pari-mutuel Winnings
Withholding Allowances
Estimated Filing Penalty
Neighborhood Assistance Act

Sales and Use Tax
Nonprescription Drugs
    • Refund for Certain Building Materials
Virginia Port Authority
Exemptions for Nonprofit Organizations
Head Start Programs
Roanoke Valley Art Organization
Museum Organizations
Organizations Offering Services to Needy
        • Organizations Providing Certain Social Services
          Organizations Assisting the Mentally III
Community Action Agencies
            • Organizations Encouraging Participation in Free Enterprise
              Preschools

Recordations Tax
Exemptions
    • Distribution of Recordation Tax Revenues
      12
Annual List of Deeds of Trust

    • Estate Tax - Payment Extension

Forest Products Tax - Extension of Tax

Watercraft Sales and Use Tax - Maximum Tax

Soybean Assessment - Rate Increase

Local Tax Legislation

General
Tennessee Valley Authority Payments
    • Secrecy of Tax Information
      Photocopying Fees

Consumer Utility Tax
Churches

License Taxes
Gas Severance Tax
Gross Receipts - Motor Vehicle Dealers
    • Extensions
Agricultural Credit Associations

Local Meals Taxes
Off-Premises Consumption
Situs for Taxation

Transient Occupancy Taxes
Franklin County
    • Arlington County

Property Taxes
General
Tax Increment Financing
        • Daily Rental Property Tax

Real Estate
    • Deferrals
Advertising
    • Income and Expense Data

Land Use Taxation
Rezoned Real Estate
Minimum Acreage

Tax Relief for the Elderly
Income Limits
Income and Net Worth Limitations
Income of Relatives
Certification
Referendum

Tangible Personal Property, Machinery & Tools, Merchants' Capital
Proration - Town of Vinton
    • Lottery Tickets
      Proration - County of Franklin
      Tenant Lists
      Refusal to Furnish Information
      Nonprofit Organizations
      Recycling
      Recreational Vehicles
      Payment Dates
      Reportable Costs

Miscellaneous
Collection by Distress
    • Setoff Debt Collection
      Penalties and Interest
Service of Process by Publication

    Studies
    Secrecy of Tax Information Laws

    Index



    SUMMARY OF
    SIGNIFICANT LEGISLATION

    Over eighty bills relating to state or local taxes were passed by the 1990 General Assembly. While these bills are of varying degrees of significance to different individuals and groups, the following highlights only those deemed to be significant to the majority of users of the Summary. Additional information on each of these bills may be found in the State Tax Legislation section.

    · Legislation which significantly changed the retirement income subtraction enacted by the 1989 Special Session of the General Assembly will have an impact on retirees. Two identical bills, Senate Bill 250 and House Bill 1116, limit the subtraction from federal adjusted gross income in computing the individual income tax only to taxpayers age 62 and over for taxable years 1990 and beyond. The subtraction will be reduced by the amount of Social Security and Railroad Retirement benefits received.

    · A large number of individual taxpayers will be affected by the passage of Senate Bill 249 which repeals the Virginia Tax Reform Credit. This effectively eliminates the nonrefundable credit against individual income tax of up to $22.50 for each personal and dependent exemption allowable for taxable years 1990 through 1993.

    · Senate Bill 240 will require nonresidents who receive rental income from Virginia real estate or income from the transfer of fee simple title in Virginia real estate to register with the Department of Taxation, effective July 1, 1990.

    · Senate Bill 317 will exempt from the sales and use tax nonprescription drugs and proprietary medicines effective July 1, 1992. This will have an impact on virtually all purchasers and retailers of such items.



    STATE TAX LEGISLATION
                        • ALL TAXES

    Statute of Limitations
    House Bill 760 (Chapter 575) increases from one year to three years the time in which the prosecution for most tax offenses under Title 58.1 can be commenced. The tax offenses subject to the three year limitations period involve: (i) the willful attempt in any manner to evade or defeat any tax or the payment thereof, (ii) the making of false or fraudulent returns, documents or statements, or (iii) the willful failure to make any return at the time or times required by law. Code sections providing a limitations period of more than three years for particular tax offenses are not affected.
      • Effective Date: July 1, 1990
    Code Section Affected: 19.2-8

    Venue
    House Bill 761 (Chapter 631) permits prosecution of a tax offense in either: (1) any county or city where a false or fraudulent tax return, document, or statement was filed, or (2) the county or city where the offender resides. The bill also provides that venue shall not be in the City of Richmond solely because a false or fraudulent return, document or statement was filed directly with the Department of Taxation.
      • Effective Date: July 1, 1990
    Code Section Affected: 19.2-245.2

    Collection of State Taxes
    Senate Bill 82 (Chapter 659) generally limits the ability of the Department of Taxation to collect assessments of state and local taxes to a twenty-year period from the date of assessment. The running of the twenty-year period would be suspended for the period that the assets of the taxpayer are in the control or custody of the U.S. Bankruptcy Court or other state and federal courts, and for the period during which a taxpayer is outside the Commonwealth for a continuous period of at least six months.
    The bill also suspends the accrual of interest on outstanding assessments seven years after the department's last contact with the taxpayer by mail to the last known address, which is defined as the address shown on the most recent return or the address provided in correspondence indicating that it is a change of the taxpayer's address, or by other means. This provision is inapplicable if a memorandum of lien has been filed within the seven-year period.
      • Effective Date: July 1, 1990
    Code Section Affected: 58.1-1802.1

    INCOME TAX

    Registration of Nonresident Owners of Real Property
    Senate Bill 240 (Chapter 910) requires nonresidents (payees) who rent or sell real property in Virginia to register with the Department of Taxation. Taxpayers subject to registration include nonresident individuals, nonresident estates and trusts, partnerships and S corporations which have any nonresident partners or shareholders, and corporations which are not formed or organized under Virginia law.

    "Brokers," as defined in Internal Revenue Code §6045(c) (including realtors and property management firms), will be required to obtain a registration form from each nonresident owner of Virginia rental property to whom rental income is paid. In lieu of a registration form, the nonresident client may provide satisfactory evidence of prior registration with another broker or directly with the Department of Taxation.

    "Real estate reporting persons," as defined in Internal Revenue Code §6045(e), including closing attorneys, are similarly required to obtain a registration form from each nonresident seller of Virginia real estate. Registration for sellers will not be required in transactions not subject to federal or state income tax. Examples of such transactions include, but are not limited to: (1) a sale of a principal residence with the intention to defer taxes by rolling over the proceeds into a new principal residence pursuant to IRC § 1034 or using the one-time exclusion of up to $125,000 under IRC § 121 for taxpayers age 55 and over; (2) like-kind exchanges which are tax deferred under IRC § 1031; and (3) a transfer of property as part of a tax free corporate reorganization.

    Brokers must file on behalf of renters who do not furnish the requested registration forms to the Department of Taxation within 60 days. If a seller does not complete the registration form at closing, the real estate reporting person must complete the form on the client's behalf. Brokers and real estate reporting persons are required to transmit the registration forms by the 15th day of the month following the month in which the closing occurred (sale transactions) or the form was received from the nonresident property owner (rental transactions). Failure to comply with these requirements will result in a penalty of $50 per month (up to 6 months) per form.

    The Department of Taxation is developing registration forms and procedures which will be available later in 1990. The registration forms will permit nonresidents to certify that transactions are not subject to federal income tax and thus are exempt from registration.
      • Effective Date: July 1, 1990
    Code Sections Affected: 58.1-316 and 58.1-317

    Self-Employment Tax Addback
    Senate Bill 445 (Chapter 714) temporarily deconforms Virginia from the federal deduction for ½ of self-employment taxes paid. For taxable years beginning on and after January 1, 1990. federal law provides self-employed individuals a deduction for income tax purposes of 1/s of Social Security self-employment taxes paid. The bill will require taxpayers for taxable years 1990 and 1991 to add back this federal deduction in computing their Virginia tax. However, the taxpayers will be allowed subtractions in taxable years 1992 and 1993 to recover amounts previously added.

    1990 and 1991 self-employment tax additions would be recovered as follows:
    1990 additions may be claimed as subtractions on 1992 returns, and
    1991 additions and any 1990 additions not claimed as a subtraction in 1992 may be claimed as subtractions on 1993 returns.
      • For taxable years 1992 and forward, Virginia will conform to the federal deduction.
      • Effective Date: Taxable years beginning on and after January 1, 1990
        Code Section Affected: 58.1-322

    Tax Reform Credit
    Senate Bill 249 (Chapter 875) repeals the Virginia Tax Reform Credit for taxable years beginning on and after January 1, 1990. As enacted by the 1989 General Assembly, the Virginia Tax Reform Plan provided a sliding scale nonrefundable credit against the individual income tax of up to $35 for each personal and dependent exemption allowable for taxable year 1989, and of up to $22.50 for each personal and dependent exemption allowable for taxable years 1990 through 1993. While this bill has no impact on taxpayers claiming the credit for taxable year 1989, it eliminates the credit for taxable years beginning on and after January 1, 1990.
      • Effective Date: Taxable years beginning on and after January 1, 1990
    Code Section Affected: 58.1-335

    Low Income Housing Credit
    House Bill 684 (Chapter 830) postpones from taxable year 1990 until taxable year 1992 the provisions of the Low-Income Housing Credit enacted by the 1989 General Assembly. Both individuals and corporations will be entitled to the credit if they have received the equivalent federal credit. The federal credit which is a prerequisite for the state credit was scheduled to expire, but has been temporarily extended through December, 1990. Thus, no Virginia credit will be available in 1992 unless the federal credit is further extended.

    Effective Date: Taxable years beginning on and after January 1, 1990
      • Code Sections Affected: 36-55.63, 58.1-336 and 58.1-435

    Age Subtraction
    Senate Bill 250 (Chapter 507) and House Bill 1116 (Chapter 525) replace the retirement income subtraction enacted by the 1989 Special Session of the General Assembly with a new subtraction limited only to taxpayers age 62 and over. Unlike the 1989 subtraction, the new subtraction will not be limited solely to retirement income and there will be no income limitation.
      • This bill:
    retains the current subtraction for Social Security and Railroad Retirement benefits included in federal adjusted gross income (FAGI);
    retains the additional personal exemption for taxpayers age 65 or over:
    repeals the existing retirement income (age) credit: and
    repeals the $3,000 retirement income subtraction that would have taken effect in taxable year 1990.
    Under the bill:
    Taxpayers age 62 - 64 will receive a subtraction for the first $6,000 of FAGI from any source, and
    Taxpayers age 65 and over will receive a subtraction for the first $12,000 of FAGI from any source.
    The subtraction cannot exceed a taxpayer's FAGI and must be reduced by the sum of Social Security and Tier 1 Railroad Retirement benefits received by the taxpayer.
    Each taxpayer qualifies for the subtraction provided each is 62 or over and has FAGI. Thus, a husband and wife may both qualify for the subtraction whether they file jointly, separately, or combined. However, income may not be shifted from one spouse to another in computing the subtraction. Regardless of the filing status used, all income must be allocated to the spouse who actually earned or received the income or to whose property the income is attributable. Similarly, Social Security and Tier 1 Railroad Retirement benefits must be allocated to the spouse who actually received the benefits.
      • Effective Date: Taxable years beginning on and after January 1, 1990
        Code Sections Affected: 58.1-322 and 58.1-330
    Agricultural Equipment Tax Credit
    House Bill 279 (Chapter 416) provides a credit against the individual or corporate income tax equal to 25% of all expenditures made for equipment certified as providing more precise pesticide and fertilizer application. To qualify for the credit an individual or corporation must be engaged in agricultural production for market and have in place a nutrient management plan approved by the local Soil and Water Conservation District. The maximum amount of the credit is $3.750 for all expenditures for qualifying equipment. The credit is nonrefundable: however, if the allowable credit exceeds the taxpayer's tax liability in a year, the unused portion of the credit may be carried forward for up to 5 taxable years until exhausted.
    The Virginia Soil and Conservation Board is responsible for certifying the equipment as providing more precise pesticide and fertilizer application.
    This bill also provides that the existing tax credit for the purchase of conservation tillage equipment attributable to purchases made by a partnership or S corporation will pass through to the partners and shareholders, respectively.

    Effective Date: Taxable years beginning on and after January 1, 1990
    Code Sections Affected: 58.1-334. 58.1-337, 58.1-432 and 58.1-436

    Tax Credit for Rent Reduction for Elderly and Disabled
    House Bill 734 (Chapter 953) authorizes a tax credit for landlords who provide rent reductions of at least 15% to tenants who are either over 62 or mentally or physically disabled. To claim the credit a landlord must be engaged in the rental of dwelling units and subject to the Virginia Residential Landlord and Tenant Act. The credit amount is 500/6 of the total rent reductions allowed during the taxable year to the elderly and disabled and is limited to $ 10,000 a year. This credit is nonrefundable, however, if the allowable credit exceeds the taxpayer's tax liability, the unused credit may be carried forward up to 5 taxable years until the credit is exhausted.
    The Virginia Housing Development Authority is responsible for certifying to the Department of Taxation those landlords authorized to claim the credit. The total credits allowed for one taxable year to all taxpayers cannot exceed $1 million.
      • Effective Date: Taxable years beginning on & after January 1, 1991 but before January 1, 1994
    Code Section Affected: 58.1-337

    Recycling Equipment Tax Credit
    Senate Bill 101 (Chapter 709) creates a new individual and corporate income tax credit in the amount of 10% of the purchase price paid for machinery and equipment used in manufacturing facilities or plant units at fixed locations in Virginia to process recycled materials for sale. The total credit allowed can not exceed 400/6 of the taxpayer's Virginia income tax liability (computed prior to claiming the credit) in the taxable year of purchase. This is a nonrefundable credit: however, if the allowable credit exceeds the taxpayer's tax liability in the year first claimed, the unused credit may be carried forward up to 5 taxable years until the credit is exhausted.
    The equipment must be certified by the Department of Waste Management as integral to the recycling process before a taxpayer will be entitled to the tax credit.

    Effective Date: Taxable years beginning on & after January 1, 1991 but before
    January 1, 1993
    Code Sections Affected: 58.1-337 and 58.1-445.1

    Corporations - Extension of Recovery Period for Depreciation
    Senate Bill 199 (Chapter 794) extends by two years, to 1994, the length of time that it will take corporate taxpayers to recover outstanding amounts of federal Accelerated Cost Recovery System (ACRS) depreciation which have not been previously subtracted. The recovery percentages for taxable years 1990 and 1991 are decreased and full recovery of previously deferred depreciation amounts takes place over seven years instead of five years.
    The following table illustrates the differences in the recovery provisions under prior law and under Senate Bill 199.
              • Taxable % of Outstanding ACRS Additions Recovered
    Year Prior Law SB 199
              • 1988 10% 10%
                1989 10% 10%
                1990 30% 10%
                1991 30% 10%
                1992 20% 20%
                1993 - 20%
                1994 - 20%
      • Effective Date: Taxable years beginning on or after January 1, 1990
        Code Section Affected: 58.1-323.1

    Corporations - Sales Factor
    House Bill 916 (Chapter 294) clarifies the definition of "sales" in Va. Code § 58.1-302 by providing that the sale or other disposition of intangible property shall include only the net gain, not the gross receipts, realized from the transaction. Thus, a multistate corporation is required to use the net gain instead of the gross receipts from the sale or disposition of intangible personal property when computing the Virginia sales factor for purposes of apportioning taxable income.
      • Effective Date: Taxable years beginning on or after January 1, 1990
        Code Sections Affected: 58.1-302

    Consolidated Corporation Returns
    House Bill 159 (Chapter 619) permits the filing of a single consolidated corporation income tax return by affiliated groups of corporations that are required to use different apportionment factors, provided that the group files a consolidated federal return. The bill also requires the Department of Taxation to promulgate regulations specifying how such groups compute and apportion Virginia taxable income. The regulations are expected to allow groups currently filing separate or combined returns to switch to a consolidated Virginia return if. and only if, the group includes corporations subject to Virginia income tax and required to use different factors.
      • Effective Date: Taxable years beginning on and after January 1, 1990
        Code Section Affected: 58.1-442

    Withholding Allowances
    Senate Bill 39 (Chapter 888) delays from January 1, 1991 to January 1, 1993 the effective date of 1989 legislation allowing employees to adjust their withholding allowances to reflect the difference between the standard deduction and itemized deductions.
      • Effective Date: January 1, 1993
    Code Sections Affected: 58.1-461, 58.1-462, and 58.1-470

    Withholding on Pari-mutuel Winnings
    House Bill 682 (Chapter 271) allows the Virginia Racing Commission to establish the thresholds for withholding federal and state income tax on prizes and pay-offs for a winning wager on a horse race.
      • Effective Date: July 1, 1990
    Code Section Affected: 59.1-369

    Estimated Filing Penalty
    House Bill 433 (Chapter 335) precludes the imposition of penalty for underpayment of estimated individual income tax if the amount of the annual underpayment or the cumulative underpayment as of any installment date is $150 or less.
      • Effective Date: Taxable years beginning on and after January 1, 1990
    Code Section Affected: 58.1-492

    Neighborhood Assistance Act
    Senate Bill 87 (Chapter 660) extends the Neighborhood Assistance Act of 1981 (Va. Code § 63.1-320 et seq.) until June 30, 1995.
      • Effective Date: July 1, 1990
    Code Sections Affected: 63.1-320 et seq.


                    • SALES AND USE TAX

    Nonprescription Drugs
    Senate Bill 317 (Chapter 117) exempts from the sales and use tax any nonprescription drugs and proprietary medicines purchased for the cure, mitigation, treatment, or prevention of disease in human beings. The terms "nonprescription drugs" and "proprietary medicines" will be defined in regulations promulgated by the Department of Taxation. This exemption does not apply to cosmetics.
      • Effective Date: July 1, 1992
    Code Section Affected: 58.1-608

    Refund for Certain Building Materials
    House Bill 730 (Chapter 349) extends the sales tax refund authorized for certain building materials to nonprofit organizations that repair or rehabilitate homes owned and occupied by low- income persons. Refunds will be limited, however, only to the tax paid on tangible personal property actually used in the repair or rehabilitation of low income housing.
    Organizations qualifying for this refund will still be required to pay the tax on their purchases of building materials. They may, however, seek refunds of sales tax on such building materials which -ether they or their contractors paid. Existing law requires contractors to pay sales tax on their purchases of building materials. This bill also clarifies that both state and local sales tax qualify for the refund provisions.

    Effective Dates: July 1, 1990 through July 1, 1993
    Code Section Affected: 58.1-608.1 °

    Virginia Port Authority
    Senate Bill 319 (Chapter 694) expands the existing sales and use tax exemption for the Virginia Port Authority to include its operating subsidiary. Virginia International Terminals, Inc., a nonprofit corporation formed by the Virginia Port Authority to operate the Authority's facilities.
      • Effective Date: July 1, 1990
    Code Sections Affected: 58.1-608 and 62.1-145

    EXEMPTIONS FOR NONPROFIT ORGANIZATIONS
    Several bills were enacted by the 1990 General Assembly to provide exemptions from the retail sales and use tax for various nonprofit organizations. Each of these exemptions will be studied by the General Assembly as part of the Virginia Retail Sales and Use Tax Expenditure Study over the next five years. Organizations qualifying for exemption under these bills must use a sales and use tax exemption certificate, either Form ST-13 or an exemption certificate specific to such organization (to be issued by the Department), or obtain other authorization from the Department when making their exempt purchases. Rules of statutory construction require that all exemptions be strictly construed in favor of the taxing authority. Therefore, in order to qualify for any of the exemptions listed, a taxpayer must meet all the criteria/requirements set forth in the exemption.

    Head Start Programs
    House Bill 51 (Chapter 399) exempts from the sales and use tax tangible personal property purchased for use or consumption by a nonprofit organization which has contracts with a municipality to operate Head Start programs, extended day care programs, and a shelter for runaways. At least one organization, the Alexandria Y, qualifies for this exemption.

    Effective Dates: July 1, 1990 through June 30, 1993
    Code Section Affected: 58.1-608

    Roanoke Valley Art Organizations
    House Bill 83 (Chapter 403) exempts from the sales and use tax tangible personal property purchased for use or consumption by a nonprofit organization which coordinates and promotes art in the Roanoke Valley. At least one organization. the Arts Council of Roanoke Valley, qualifies for this exemption.

    Effective Dates: July 1, 1990 through June 30, 1994
    Code Section Affected: 58.1-608

    Museum Organizations
    Senate Bill 66 (Chapter 657) exempts from the sales and use tax tangible personal properly purchased for use or consumption by a nonprofit organization organized primarily for the purpose of operating an arts center offering a year-round schedule of art education classes for adults and children and a continuous series of exhibits focusing on twentieth century art, and sponsoring a wide range of seminars for the public at no or nominal charge. At least one organization. the Virginia Beach Center for the Arts, qualifies for this exemption.

    Effective Dates: July 1, 1990 through June 30, 1991
    Code Section Affected: 58.1-608

    Organizations Offering Services to Needy
    House Bill 120 (Chapter 406) exempts from the sales and use tax purchases of tangible personal property for use or consumption by nonstock, nonprofit charitable organizations exempt from local property taxes which offer social services to the needy. including, but not limited to: (i) aid or assistance to travelers who find themselves stranded or otherwise in distress and in need of temporary assistance: (ii) family life education: (iii) assistance to persons interested in the adoption of children or acting as foster care parents: (iv) counseling for individuals living with persons afflicted with mental health problems or the mentally retarded, as well as providing services directly to the mentally ill or mentally retarded: and related social welfare activities. At least one organization, Family Services, qualifies for this exemption.

    Effective Dates: July 1, 1990 through June 30, 1993
    Code Section Affected: 58.1-608

    Organizations Providing Certain Social Services
    Senate Bills 34 (Chapter 650) and 55 (Chapter 889) exempt from the sales and use tax nonstock, nonprofit charitable organizations organized and operated to offer social services, including, but not limited to: (i) transitional housing for homeless individuals; (ii) employment counseling; (iii) health-related assistance; (iv) child care for children whose parents are either employed or enrolled in job training programs: (v) emergency assistance (including the provision of food) to persons in financial need who may face eviction or termination of utility services; and (vi) related social welfare activities. At least three organizations, ACTS, SERVE, and United Community Ministries, qualify for this exemption.

    Effective Dates: July 1, 1990 through June 30, 1993
    Code Section Affected: 58.1-608

    Organizations Assisting the Mentally III or Mentally Retarded
    Senate Bill 34 (Chapter 650) exempts from the sales and use tax tangible personal property purchased for use or consumption by a nonprofit organization which provides equipment, furniture, motor vehicles, and other types of tangible personal property to assist mentally retarded or mentally ill citizens of the Commonwealth. Although the bill references motor vehicles, it will not affect the taxation of motor vehicles which are subject to the motor vehicle sales and use tax rather than the retail sales and use tax. At least one organization, the Knights of Virginia Assistance for the Retarded, qualifies for this exemption.

    Effective Dates: July 1, 1990 through June 30. 1993
    Code Section Affected: 58.1-608

    Community Action Agencies
    Senate Bill 55 (Chapter 889) exempts from the sales and use tax tangible personal property purchased for use or consumption by a community action agency as defined in Virginia Code § 2.1-588. Since under current law any community action agency which is a political subdivision of the Commonwealth is exempt from tax on its purchases of tangible personal property, this bill has the effect of exempting purchases of such property by privately owned community action agencies or those operated by combinations of localities.
      • Effective Dates: July 1, 1990 through June 30, 1993
        Code Section Affected: 58.1-608

    Organizations Encouraging Participation in Free Enterprise
    Senate Bill 61 (Chapter 655) exempts from the sales and use tax tangible personal property and services purchased by a nonprofit organization which is organized and operated primarily for the purpose of encouraging participation in the free enterprise system through information programs directed to secondary schools and college students, college scholarship programs, and recognition of achievement in the American free enterprise system. Unlike most exemptions from the sales and use tax, this exemption extends to meals and lodging purchased by the organization. At least one organization, the Horatio Alger Association of Distinguished Americans, qualifies for this exemption.
      • Effective Dates: July 1, 1990 through June 30, 1991
        Code Section Affected: 58.1-608
    Preschools
    Senate Bill 62 (Chapter 656) extends the current sales and use tax exemption for preschools to preschools which hire teachers who are college graduates holding a degree from an accredited four year institution and who are certified by an organization recognized by the U.S. Department of Education or by some other nationally recognized organization. Under current law, the exemption is limited to nonprofit state licensed day care center and preschools that hire only certified public school teachers and which have a regularly prescribed curriculum. This exemption applies only to purchases of tangible personal property by preschools and not to sales for fund-raising or other purposes.

    Effective Dates: July 1, 1990 through June 30, 1991
    Code Section Affected: 58.1-608



                      • RECORDATION TAX

    Exemptions
    House Bill 689 (Chapter 289) exempts from recordation tax the release of a contractual right if the release is contained within a single deed that performs more than one function, and one of the other functions is subject to the recordation tax. This bill does not affect the tax on a separate deed of release.

    Effective Date: July 1, 1990
    Code Sections Affected: 58.1-805 and 58.1-811

    Distribution of Recordation Tax Revenues
    House Bill 48 (Chapter 821) delays from July 1, 1990 to October 1, 1990 the effective date of 1989 legislation providing for the distribution to localities of $40 million per year of the state revenue from recordation taxes. The bill also extends the sunset date for the distribution from June 30, 1995 to September 30, 1995.
    The distributions are to be made on a quarterly basis and each quarterly distribution shall equal $10 million. The distribution formula in Va. Code § 58.1-816 remains the same.

    Effective Date: October 1, 1990
    Code Section Affected: 58.1-816

    Annual List of Deeds of Trust
    House Bill 237 (Chapter 46) eliminates the requirement that the clerk of every circuit court send to the Department of Taxation and the commissioners of the revenue an annual list of all deeds of trust and mortgages on personalty and realty which have been admitted to record within the year ending December 31.

    Effective Date: July 1, 1990
    Code Section Affected: 58.1-3303
                        • ESTATE TAX

    Payment Extension
    Senate Bill 351 (Chapter 700) allows an extension of time to pay Virginia estate taxes when a payment extension has been granted by the Internal Revenue Service. The Virginia payment extension will be for the same period and the same portion of tax as the federal payment extension. The personal representative must provide the Department of Taxation with a copy of the federal extension once obtained.
      • Effective Date: Returns due on and after July 1, 1990
        Code Section Affected: 58.1-905

    FOREST PRODUCTS TAX

    Extension of Tax
    Senate Bill 449 (Chapter 715) extends the Forest Products Tax and other provisions relating to the Department of Forestry's "Reforestation of Timberlands State Fund" until July 1, 2000. Had this bill not been enacted, the Forest Products Tax would have reverted to previous lower rates on July 1, 1990.

    Effective Date: July 1, 1990
    Code Sections Affected: 58.1-1600 et seq.
      WATERCRAFT SALES AND USE TAX

      Maximum Tax
      Senate Bill 114 (Chapter 666) increases the maximum watercraft sales and use tax from $1,000 to $2,000, and repeals the July 1, 1992 sunset clause of the 1987 legislation that enacted the maximum tax. The watercraft sales and use tax is imposed at the rate of 2%, therefore, this bill only affects watercraft sold for $50,000 or more.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-1402

      SOYBEAN ASSESSMENT

      Rate Increase
      Senate Bill 192 (Chapter 183) increases the Soybean Assessment from one cent per bushel to two cents per bushel if the increase is approved in a referendum by the farmers who produce soybeans. Revenues from the Soybean Assessment are used to encourage an expanded program of market development, education, publicity, research and promotion of the sale and use of soybeans.
        • Effective Date: After a referendum as provided for in Chapter 25.1 (Va. Code § 3.1-684.1 et seq.) of Title 3.1
      Code Sections Affected: 3.1-684.12 and 3.1-684.14



      LOCAL TAX LEGISLATION
      GENERAL

      Tennessee Valley Authority Payments
      House Bill 604 (Chapter 70) will transfer from the Department of Taxation to the Department of Accounts the responsibility for distributing to localities the annual payments made by the Tennessee Valley Authority in lieu of property taxes.
        • Effective Date: July 1, 1990
      Code Sections Affected: 58.1-3406

      Secrecy of Tax Information
      Senate Bill 189 (Chapter 678) authorizes local Commissioners of Revenue to disclose to the chief executive officer of any county or city, upon written request stating the reason for such request, the name and address of any dealer located within the county or city who paid sales and use tax. The information disclosed remains confidential and must be used only for the purpose of verifying the local sales and use tax revenues payable to the county or city. Any local official receiving such information will be subject to the same prohibitions and penalties against the disclosure of such confidential tax information as a tax official.
        • Effective Date: July 1, 1990
      Code Section Affected: 58.1-3

      Photocopying Fees
      House Bill 191 (Chapter 42) permits Commissioners of the Revenue to charge up to 5040 per page for photocopying any papers or records upon a taxpayer's request for information.
        • Effective Date: July 1, 1990
      Code Sections Affected: 58.1-3122.1
      CONSUMER UTILITY TAX

      Churches
      House Bill 490 (Chapter 492) requires Henry and Stafford Counties to limit the consumer utility tax rate on churches to the residential rate ($3.00 per month) if the church receives the residential rate from the electric utility and gives written notice to the utility that it qualifies for the reduced tax rate.
        • Effective Date: July 1, 1990
      Code Sections Affected: 58.1-3814.1
      LICENSE TAXES

      Gas Severance Tax
      House Bill 717 (Chapter 165) and Senate Bill 94 (Chapter 853) authorize localities to levy an additional 1% gas severance tax and require that the revenue received from the additional tax be distributed into the general fund of the county or city from where the gases are severed.
      However, in the counties of Buchanan, Dickenson, Lee, Russell, Scott, Tazewell, and Wise and the City of Norton, one-half of the revenue from the additional tax is to be paid to the Virginia Coalfield Economic Development Authority.
        • Effective Date: July 1, 1990
      Code Section Affected: 58.1-3713.4

      Gross Receipts - Motor Vehicle Dealers
      Senate Bill 138 (Chapter 670) creates a uniform definition of a motor vehicle dealer's "gross receipts" for local license tax purposes. For taxable years beginning on and after January 1, 1991, whenever a motor vehicle dealer accepts a trade-in as part of a sale of a motor vehicle, the dealer's gross receipts shall not include the amount of the trade-in. If a dealer excluded the trade-in amounts for taxable years beginning before January 1, 1991, the bill prevents localities from assessing omitted taxes attributable to the exclusion of trade-in value unless the locality enforced the requirement that gross receipts include the value of a trade-in prior to January 1, 1990.
      A separate Virginia Tax Bulletin 90-3 is also available on this bill.

      Effective Date: Taxable years beginning on and after January 1, 1991
      Code Sections Affected: 58.1-3734 and 58.1-3734.1

      Extensions
      Senate Bill 354 (Chapter 702) authorizes localities to allow reasonable extensions of time, not to exceed 90 days, for filing a local business, professional and occupation license (BPOL) tax return and for the payment of real estate taxes, whenever good cause exists. The time for payment of the BPOL tax is not extended.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3916

      Agricultural Credit Associations
      Senate Bill 448 (Chapter 278) limits the local license tax on agricultural credit associations to an amount not to exceed $500. This is the same business license tax cap currently applicable to industrial loan associations.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3730.1
                      • LOCAL MEALS TAXES

      Off-Premises Consumption
      House Bill 148 (Chapter 862) and Senate Bill 16 (Chapter 846) remove the requirement in current law that meals be consumed on the premises where they are sold for a meals tax to be imposed by a county, and further provide that the county meals tax rate, when added to the state and local sales and use tax. may not exceed 81/2%. These bills do not affect a city's authority to levy a local meals tax.
      The meals tax applies to meals sold by restaurants and also to sandwiches and singe-meal platters sold by grocery store delicatessens and convenience stores. The tax would not apply to meals sold by hospitals, nursing homes and school and college dining facilities. The tax would also not apply to: (1) meals served at boardinghouses that do not accommodate transients: (2) industrial plant employee cafeterias: (3) certain fire department and rescue squad dinners and bazaars: and (4) church meals provided as a regular part of religious observances.
      Any county with a population of at least 34,000 but no more than 34,400, and any county having a county manager plan of government would also be authorized to levy a meals tax under the bills without prior voter approval, after unanimous vote of the governing body of such counties. Thus. Frederick and Arlington counties would be exempt from the referendum requirements. Voter approval of a meals tax would still be required in all other counties not already levying the tax.
      Under the bills, any county already levying a meals tax on food and beverages sold for on--premises consumption may amend the tax to apply to sales by restaurants for off-premises consumption without prior voter approval.
        • Effective Date: July 1, 1990
      Code Section Affected: 58.1-3833

      Situs for Taxation
      House Bill 1102 (Chapter 843) provides that the situs for taxation for any meals tax is the locality in which sales are made, namely the locality in which each place of business is located without regard to the locality of delivery or possible use by the purchaser. The term "sale" is defined in the bill to mean a final sale to the ultimate consumer.
      The bill also provides that sales of meals by any person with a place of business or office in more than one locality may be subject to meals tax by such other locality, provided the locality imposes a local tax on the sale of meals.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3841
                  • TRANSIENT OCCUPANCY TAXES

      Franklin County
      House Bill 1024 (Chapter 436) authorizes Franklin County to levy a transient occupancy tax on condominiums, apartments, townhouses, and like buildings when rooms or units in such buildings are rented for fewer than thirty days, at a tax rate not to exceed 2%.

      Effective Date: July 1, 1990
      Code Sections Affected: 58.1-3821

      Arlington County
      Senate Bill 63 (Chapter 890) authorizes counties operating under the county manager plan of government to impose an additional transient occupancy tax of up to ¼ of 1 percent of the amount of the charge for the occupancy of any room or space occupied. The revenues collected shall be designated and spent on promoting tourism and business travel. Currently, only one county. Arlington, operates under the county manager plan of government.

      Effective Dates: January 1, 1991 through December 31, 1993
      Code Sections Affected: 58.1-3821

                        • PROPERTY TAXES

      Tax Increment Financing
      House Bill 992 (Chapter 296) authorizes localities to expand the use of tax increment financing by allowing them to designate any area as a development project to be funded by tax increment financing. Prior to this bill, tax increment financing was authorized only for the elimination of blighted areas.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3245 - 58.1-3245.2, 58.1-3245.4, and 58.1-3245.5

      Daily Rental Property Tax
      House Bill 636 (Chapter 164) makes technical corrections to clarify that the local daily rental property tax enacted in 1989 will be collected in the same manner as the local retail sales and use tax. The bill specifies that the exemptions, penalties and provisions relating to the manner of collecting the local retail sales and use tax in Chapter 6 of Title 58.1 of the Code of Virginia are applicable to the daily rental property tax, except that the commissioner of revenue shall assess the tax due, and the treasurer or director of finance shall collect the tax, instead of the Department of Taxation.
      The effect of the bill is to allow localities to adopt features of the retail sales and use tax law such as dealer discounts, bond posting, bad check and other penalties, extension of time for filing returns, etc. However, each locality has the option of selecting only those features which it deems appropriate.
      This bill has retroactive application to daily rental property taxes collected beginning on or after July 1, 1989.
        • Effective Date: July 1, 1990 but retroactive to daily rental property taxes collected beginning on or after July 1, 1989
      Code Sections Affected: 58.1-3510.1 and 58.1-3510.3
      REAL ESTATE

      Deferrals
      House Bill 900 (Chapter 871) and Senate Bill 328 (Chapter 858) authorize localities to provide for a program permitting taxpayers to defer payment of real estate tax increases in excess of a five percent increase over the prior year's tax or such higher percentage of increase as may be provided by the locality. The bills also permit localities to determine the terms and conditions of a local deferral program, including whether such program shall apply to all real estate or only to that owned and occupied as the sole dwelling of the owner.
      Deferred real estate taxes constitute a lien on the real estate and must be paid, together with accumulated interest, immediately upon the sale of the property or, in the event of death, within one year after the death of the last owner.
      Real estate which is taxed on the basis of its use value, or upon which taxes are relieved or deferred due to the age or disability of the owner, or upon which taxes are delinquent is not eligible for the deferral program.

      Effective Date: All tax years beginning on or after July 1, 1990.
      Code Sections Affected: 58.1-3219 through 58.1-3219.3

      Advertising
      House Bill 938 (Chapter 579) requires localities to advertise the total budget increase as a percentage of the prior year's budget and prohibits localities from conducting a concurrent public hearing on the real estate tax rate and the budget.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3321

      Income and Expense Data
      Senate Bill 143 (Chapter 671) bars an owner of income producing real estate or his representative from introducing into evidence information concerning the income and expenses of such real estate in any judicial action brought under Va. Code § 58.1-3984 if such owner had failed to furnish such information to local assessing officials when required. The bill also permits local assessing officials to extend the deadline for the production of income and expense information for a period not less than 90 days, upon the application of the owner of the income producing real estate.
        • Effective Date: July 1, 1990
      Code Section Affected: 58.1-3294

      LAND USE TAXATION

      Rezoned Real Estate
      House Bill 1078 (Chapter 841) permits an owner of real estate rezoned prior to July 1, 1980 to permit uses more intensive than agriculture, horticulture, forestry, and open space to qualify for use value taxation provided the owner seeks and obtains rezoning of the real estate to agriculture, horticulture, forestry, or open space use. The bill also provides that when any real estate, after being downzoned to meet the above provision, subsequently is rezoned to a more intensive use at the request of the owner, the owner shall be subject to both the rollback tax and a penalty equal to 50% of the rollback tax.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3237

      Minimum Acreage
      Senate Bill 322 (Chapter 695) permits localities to prescribe a minimum acreage of more than five acres for purposes of qualifying real estate for taxation based on use value in the open space category and provides that subdivision lots contiguous to other parcels titled in the same ownership qualify for use value taxation if such lots were recorded on or prior to July 1, 1983. The bill also permits a local governing body to authorize an administrative designee to serve as a party to recorded commitments between the locality and a taxpayer seeking to qualify for use value taxation under the open space category.

      Effective Date: December 31, 1989
      Code Section Affected: 58.1-3233
      TAX RELIEF FOR THE ELDERLY

      Income Limit
      House Bill 1101 (Chapter 504) raises the income limitation generally applicable for localities offering tax relief or deferral to the elderly or disabled from $22,000 to $30,000.

      Effective Date: July 1, 1990 .
      Code Section Affected: 58.1-3211

      Income and Net Worth Limitations
      House Bill 37 (Chapter 479) adds the Cities of Manassas, Manassas Park, Chesapeake, Suffolk and the County of Chesterfield and the Town of Leesburg to those localities permitted to raise to $40,000 and $150,000, respectively, the maximum income and net worth limitations applicable to qualification for tax relief or deferral on the basis of age or disability.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3211

      Income of Relatives
      House Bill 281 (Chapter 486) removes any limitation on the income of a relative living with a taxpayer receiving relief or deferral of real estate taxes due to age or disability provided that the taxpayer qualified for tax relief prior to the time when the relative began living with the elderly or disabled individual, and the taxpayer receiving relief or deferral of taxes can show that having such relative live with and provide care for the taxpayer is the only alternative to permanently residing in a hospital, nursing home, or other similar facility.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3211

      Certification
      House Bill 374 (Chapter 158) provides that a taxpayer seeking tax relief or deferral on the basis of being totally and permanently disabled and not eligible for certification of such disability by either the Department of Veteran Affairs or the Railroad Retirement Board may qualify for relief or deferral based on the sworn affidavit of two military officers on active duty who practice medicine with the United States Armed Forces that such taxpayer is permanently and totally disabled.

      Effective Date: March 19, 1990
      Code Section Affected: 58.1-3213

      Referendum
      Senate Bill 28 (Chapter 304) authorizes a referendum to amend the Constitution of Virginia to allow lower tax rates on personal property belonging to persons 65 and older, or permanently and totally disabled.

      Effective Date: January 1, 1991 if approved by voters in November, 1990.
      Section Affected: Section 1 of Article X of the Constitution of Virginia.

      TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS, MERCHANTS' CAPITAL

      Proration-Town of Vinton
      House Bill 53 (Chapter 30) amends the charter of the Town of Vinton to permit the town to prorate tangible personal property taxes on motor vehicles, boats, and trailers.

        • Effective Date: March 4, 1990
      Code Sections Affected: None

      Lottery Tickets
      House Bill 205 (Chapter 151) restricts the valuation of lottery tickets for merchants' capital tax purposes to the compensation payable to the dealer as a licensed sales agent of the lottery and prohibits the valuation of such tickets on the basis of their cost to the merchant. This is the same measure used in valuing gross receipts from lottery ticket sales for BPOL purposes.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3510

      Proration-County of Franklin
      House Bill 353 (Chapter 330) adds the County of Franklin to those localities authorized to provide for proration of tangible personal property taxes on motor vehicles, boats, and trailers. The bill also prohibits localities which prorate personal property taxes from issuing prorated refunds in amounts less than $5.00, unless such refund is specifically requested by the taxpayer.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3516

      Tenant Lists
      House Bill 414 (Chapter 152) adds office buildings and shopping centers to the list of property types whose operators annually must provide the commissioner of the revenue with a list giving the names and addresses of all tenants of such property. The bill also requires the owners of the affected property to provide such tenant lists to the commissioner of the revenue.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3901

      Refusal to Furnish Information
      House Bill 468 (Chapter 162) raises the offense of refusing to furnish the commissioner of the revenue access to accounts, to provide information relating to tax assessments, to answer under oath questions touching upon any person's tax liability, or to exhibit taxable property to the commissioner from a Class 4 misdemeanor to a Class 3 misdemeanor.

      Effective Date: July 1. 1990
      Code Section Affected: 58.1-3111

      Nonprofit Organizations
      Senate Bill 187 (Chapter 677) creates a separate class of tangible personal property consisting of motor vehicles owned by nonprofit organizations and used to deliver meals to homebound persons or to provide transportation to senior or handicapped citizens. The tax rate on this class of property may not exceed the tax rate applicable to the general class of tangible property.

      Effective Date: July 1. 1990
      Code Section Affected: 58.1-3506

      Recycling
      Senate Bill 289 (Chapter 690) creates a separate class of property comprised of certified recycling equipment, facilities, and devices and authorizes localities to exempt or partially exempt such property.
      Certified recycling equipment, facilities, and devices are defined as items of machinery and equipment certified by the Virginia Department of Waste Management as integral to the recycling process, and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in Virginia.

      Effective Date: July 1. 1990
      Code Section Affected: 58.1-3661

      Recreational Vehicles
      Senate Bill 313 (Chapter 693) creates a separate class of property consisting of privately owned camping trailers and motor homes as defined in Va. Code § 46.2-556 which are used for recreational purposes only. The tax rate on this class of property may not exceed the tax rate applicable to the general class of tangible personal property.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3506

      Payment Dates
      Senate Bill 329 (Chapter 696) authorizes any city which is contiguous to a county which has established a date for the payment of license or personal property taxes to establish the same date for payment of those taxes in the city. This bill also authorizes any county to specify a payment date for personal property taxes which coincides with the payment date for those taxes in any adjacent jurisdiction.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3916

      Reportable Costs
      Senate Bill 399 (Chapter 705) requires that all taxable machinery and tools and business tangible personal property must be reported by the taxpayer to the commissioner of the revenue at original cost, even if such property has been expensed for income tax reporting purposes. The reportable cost is original capitalized cost or the cost which would have been capitalized had the taxpayer not elected to expense the cost pursuant to § 179 of the Internal Revenue Code.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3518
      MISCELLANEOUS

      Collection by Distress
      House Bill 333 (Chapter 553) requires that prior to a sale of property for taxes the officer conducting the sale must give notice to any secured party of record as that party's name and address appear on the records of the Department of Motor Vehicles, the Department of Game and Inland Fisheries, the State Corporation Commission, or in the office of the clerk of any circuit court where the debtor has resided during a one year period prior to the sale. Notice must also be given to any secured party of whom the party to whom the tax is owed has knowledge.

      Effective Date: July 1, 1990
      Code Sections Affected: 8.01-480 and 58.1-39

      Setoff Debt Collection
      House Bill 351 bars compensation for any attorney, collection agency, or other person for the collection of delinquent taxes if such taxes are collected by the Department of Taxation through the Setoff Debt Collection Act. However, this limitation does not apply to contracts or agreements entered into prior to July 1, 1990.
        • Effective Date: July 1, 1990
      Code Section Affected: 58.1-3916

      Penalties and Interest
      Senate Bill 117 (Chapter 667) removes from the governing body of Spotsylvania the authority the determine if a taxpayer's failure to file a return or to pay a tax was the fault of the taxpayer. Such determination of fault will be made by the treasurer or commissioner of the revenue, as appropriate.

      Effective Date: July 1, 1990
      Code Section Affected: 58.1-3916

      Service of Process by Publication
      Senate Bill 418 (Chapter 918) limits to one year the time a person who receives service of process by publication may petition for a rehearing in proceedings involving the sale of real estate for delinquent taxes.
        • Effective Date: July 1, 1990
      Code Section Affected: 58.1-3967

      STUDIES

      Secrecy of Tax Information Laws Study
      Senate Joint Resolution 128 requires the Department of Taxation to study the laws relating to the secrecy to tax information under Va. Code § 58.1-3 and related provisions under the Freedom of Information Act and issue a report to the 1991 General Assembly.


      INDEX

      By Bill No.

      Bill No. Chapter No. Subject Matter Page
      HB 37 479 Local Tax Relief for Elderly - Income & Net Worth Limitations
      HB 48 821 Recordation Tax - Distribution of Revenues
      HB 51 399 Sales Tax Exemption - Head Start Programs
      HB 53 30 Proration of Personal Property Taxes-Vinton
      HB 83 403 Sales Tax Exemption - Roanoke Valley Art
      HB 120 406 Sales Tax Exemption - Organizations Helping Needy
      HB 148 862 Off-Premises Consumption Local Meals Taxes
      HB 159 619 Consolidated Corporation Returns
      HB 191 42 Photocopying Fee - Commissioners of Revenue
      HB 205 151 Lottery Tickets - Merchants' Capital Tax
      HB 237 46 Recordation Tax - List of Deeds of Trust
      HB 279 416 Agricultural Equipment Tax Credit
      HB 281 486 Local Tax Relief for Elderly - Income Limitation of Relative
      HB 333 553 Notification of Sale of Property for Taxes
      HB 351 935 Payment for Collection of Taxes - Setoff Debt Collection Act
      HB 353 330 Proration of Property Taxes - Franklin County
      HB 374 158 Local Tax Relief for Elderly - Certification of Disability
      HB 414 152 Tenant Lists for Commissioners of Revenue
      HB 433 335 Estimated Filing Penalty
      HB 468 162 Refusal to Provide Information to Localities
      HB 490 492 Consumer Utility Tax - Churches
      HB 604 70 Tennessee Valley Authority Payments
      HB 636 164 Property Taxes - Daily Rental Property Tax
      HB 682 271 Withholding on Pari-mutuel Winnings
      HB 684 830 Low Income Housing Credit
      HB 689 289 Recordation Tax - Exemptions
      HB 717 165 Gas Severance Tax
      HB 730 349 Sales Tax Refund for Building Materials
      HB 734 953 Rent Reduction for Elderly Credit
      HB 760 575 Prosecution of Tax Offenses
      HB 761 631 Venue for Prosecution of Tax Offenses
      HB 900 871 Real Estate Taxes - Deferral of Payment
      HB 916 294 Corporations - Sales Factor
      HB 938 579 Local Budget Increases; Public Hearings
      HB 992 296 Property Taxes - Tax Increment Financing
      HB 1024 436 Transient Occupancy Taxes - Franklin County
      HB 1078 841 Land Use Taxation - Rezoned Real Estate
      HB 1101 504 Local Tax Relief for Elderly-Income Limit
      HB 1102 843 Situs for Local Meals Tax
      HB 1116 525 Age Subtraction
      SB 16 846 Off-Premises Consumption - Local Meals Taxes
      SB 28 304 Referendum on Lower Rates on Property of Elderly
      SB 34 650 Sales Tax Exemption - Social Service Organization
      Sales Tax Exemption - Organization Assisting Mentally III
      SB 39 888 Withholding Allowances
      SB 55 889 Sales Tax Exemption - Social Service Organization
      Sales Tax Exemption - Community Action Agencies
      SB 61 655 Sales Tax Exemption - Organization Encouraging Participation in Free Enterprise
      SB 62 656 Sales Tax Exemption - Preschools
      SB 63 890 Transient Occupancy Taxes - County Manager
                      • Plan of Government
      SB 66 657 Sales Tax Exemption – Museum Organizations
      SB 82 659 Collection of State Taxes
      SB 87 660 Neighborhood Assistance Act
      SB 94 853 Gas Severance Tax
      SB 101 709 Recycling Tax Credit
      SB 114 666 Watercraft Sales and Use Tax
      SB 117 667 Determination of Taxpayer's Failure to File
      SB 138 670 Gross Receipts - Motor Vehicle Dealers
      SB 143 671 Real Estate Taxes - Income and Expense Data
      SB 187 677 Property Tax - Vehicles Used by Nonprofits
      SB 189 678 Secrecy of Tax Information
      SB 192 183 Soybean Assessment
      SB 199 794 ACRS Recovery
      SB 240 910 Nonresident Owners of Real Property
      SB 249 875 Tax Reform Credit
      SB 250 507 Age Subtraction
      SB 289 690 Property Tax - Recycling Equipment
      SB 313 693 Property Tax - Recreational Vehicles
      SB 317 117 Sales Tax Exemption - Nonprescription Drugs
      SB 319 694 Sales Tax Exemption - Virginia Port Authority
      SB 322 695 Land Use Taxation - Minimum Agreage
      SB 328 858 Real Estate Taxes - Deferral of Payment
      SB 329 696 Tangible Personal Property - Payment Dates
      SB 351 700 Estate Tax - Payment Extension
      SB 354 702 Tax Payment Extensions by Localities
      SB 399 705 Reportable Cost of Taxable Machinery, Etc .
      SB 418 918 Service of Process by Publication
      SB 445 714 Self-Employment Tax Addback
      SB 448 278 License Tax on Agricultural Credit Association
      SB 449 715 Forest Products Tax



      By Va. Code §

      Va. Code § Bill No. Subject Page

      3.1-684.12 SB 192 Soybean Assessment - Rate
      3.1-684.14 SB 192 Soybean Assessment - Rate Increase
      8.01-480 HB 333 Collection by Distress - Property Tax
      19.2-8 HB 760 Prosecution of Tax Offenses
      19.2-245.2 HB 761 Prosecution of Tax Offenses - Venue
      36-55.63 HB 684 Low Income Housing Credit
      58.1-3 SB 189 Secrecy of Tax Information
      58.1-302 HB 916 Sales Factor - Income Tax
      58.1-316 SB 240 Nonresident Owners of Real Property
      58.1-317 SB 240 Nonresident Owners of Real Property
      58.1-322 SB 445 Self-Employment Tax Addback
      58.1-322 SB 250 Age Subtraction
      58.1-322 HB 1116 Age Subtraction
      58.1-323.1 SB 199 ACRS Recovery
      58.1-330 SB 250 Age Subtraction
      58.1-330 HB 1116 Age Subtraction
      58.1-334 HB 279 Agricultural Equipment Tax Credit
      58.1-335 SB 249 Virginia Tax Reform Credit
      58.1-336 HB 684 Low Income Housing Credit
      58.1-337 HB 279 Agricultural Equipment Tax Credit
      58.1-337 HB 734 Rent Reduction for Elderly Credit
      58.1-337 SB 101 Recycling Tax Credit
      58.1-408 HB 916 Sales Factor - Income Tax
      58.1-414 HB 916 Sales Factor - Income Tax
      58.1-432 HB 279 Agricultural Equipment Tax Credit
      58.1-435 HB 684 Low Income Housing Credit
      58.1-436 HB 279 Agricultural Equipment Tax Credit
      58.1-442 HB 159 Consolidated Corporation Returns
      58.1-445.1 SB 101 Recycling Tax Credit
      58.1-461 SB 39 Withholding Allowances
      58.1-462 SB 39 Withholding Allowances
      58.1-470 SB 39 Withholding Allowances
      58.1-492 HB 433 Estimated Filing Penalty
      58.1-608 SB 317 Nonprescription Drugs
      58.1-608 HB 51 Head Start Programs
      58.1-608 HB 83 Roanoke Valley Art Organizations
      58.1-608 HB 120 Organizations Helping the Needy
      58.1-608 SB 34 Social Service Organizations
      58.1-608 SB 66 Museum Organizations
      58.1-608 SB 55 Social Service Organizations
      58.1-608 SB 34 Org. Assisting Mentally III or Retarded
      58.1-608 SB 55 Community Action Agencies
      58.1-608 SB 61 Organizations Encouraging Free Enterprise
      58.1-608 SB 62 Preschools
      58.1-608 SB 319 Virginia Port Authority
      58.1-608.1 HB 730 Sales Tax Refund for Building Materials
      58.1-805 HB 689 Recordation Tax Exemptions
      58.1-811 HB 689 Recordation Tax Exemptions
      58.1-816 HB 48 Distribution of State Tax Revenues
      58.1-905 SB 351 Payment Extension - Estate Tax
      58.1-1402 SB 114 Watercraft Sales and Use Tax
      58.1-1802.1 SB 82 Collection of State Taxes
      58.1-3111 HB 468 Refusal to Furnish Information -Property Tax
      58.1-3122.1 HB 191 Photocopying Fees
      58.1-3211 HB 37 Income and Net Worth Limitation - Elderly
      58.1-3211 HB 281 Income of Relatives - Property Tax
      58.1-3211 HB 1101 Income Limit - Tax Relief for Elderly
      58.1-3213 HB 374 Certification - Tax Relief for Elderly
      58.1-3219 HB 900 Deferrals - Property Tax
      58.1-3219 SB 328 Deferrals - Property Tax
      58.1-3219.1 HB 900 Deferrals - Property Tax
      58.1-3219.1 SB 328 Deferrals - Property Tax
      58.1-3219.2 HB 900 Deferrals - Property Tax
      58.1-3219.2 SB 328 Deferrals - Property Tax
      58.1-3219.3 HB 900 Deferrals - Property Tax
      58.1-3219.3 SB 328 Deferrals - Property Tax
      58.1-3233 SB 322 Minimum Acreage - Land Use Taxation
      58.1-3237 HB 1078 Rezoned Real Estate - Land Use Taxation
      58.1-3245 HB 992 Tax Increment Financing - Property Tax
      58.1-3245.1 HB 992 Tax Increment Financing - Property Tax
      58.1-3245.2 HB 992 Tax Increment Financing - Property Tax
      58.1-3245.4 HB 992 Tax Increment Financing - Property Tax
      58.1-3245.5 HB 992 Tax Increment Financing - Property Tax
      58.1-3294 SB 143 Income and Expense Data - Property Tax
      58.1-3303 HB 237 Annual List of Deeds of Trusts
      58.1-3321 HB 938 Advertising - Property Tax
      58.1-3406 HB 604 Tennessee Valley Authority Payments
      58.1-3506 SB 313 Recreational Vehicles - Property Tax
      58.1-3506 SB 187 Nonprofit Organizations - Property Tax
      58.1-3510 HB 205 Lottery Tickets - Merchant's Capital Tax
      58.1-3510.1 HB 636 Daily Rental Property Tax
      58.1-3510.3 HB 636 Daily Rental Property Tax
      58.1-3516 HB 353 Proration - County of Franklin
      58.1-3518 SB 399 Reportable Costs - Property Tax
      58.1-3661 SB 289 Recycling - Property Tax
      58.1-3713.4 HB 717 Gas Severance Tax - License Tax
      58.1-3713.4 SB 94 Gas Severance Tax - License Tax
      58.1-3730.1 SB 448 Agricultural Credit Associations
      58.1-3734 SB 138 Gross Receipts - Motor Vehicle Dealers
      58.1-3734.1 SB 138 Gross Receipts - Motor Vehicle Dealers
      58.1-3814.1 HB 490 Churches - Consumer Utility Tax
      58.1-3821 HB 1024 Franklin County - Transient Occupancy
      58.1-3821 SB 63 Arlington County - Transient Occupancy
      58.1-3833 HB 148 Off-Premises Consumption - Meals Tax
      58.1-3833 SB 16 Off-Premises Consumption - Meals Tax
      58.1-3841 HB 1102 Situs for Taxation - Meals Tax
      58.1-3901 HB 414 Tenant Lists - Property Tax
      58.1-3916 SB 354 Extensions - License Tax
      58.1-3916 SB 329 Payment Dates - Property Tax
      58.1-3916 HB 351 Setoff Debt Collection
      58.1-3916 SB 117 Penalties and Interest
      58.1-3942 HB 333 Collection by Distress - Property Tax
      58.1-3967 SB 418 Service of Process by Publication
      59.1-369 HB 682. Withholding On Pari-mutuel Winnings
      62.1-145 SB 319 Virginia Port Authority
      63.1-320 SB 87 Neighborhood Assistance Act


      Rulings of the Tax Commissioner

      Last Updated 08/25/2014 16:46