Document Number
86-258
Tax Type
General Provisions
Description
1986 Legislative Digest
Topic
Reports
Date Issued
06-01-1986







1986
Legislative Digest

VIRGINIA DEPARTMENT OF TAXATION












Department of Taxation
P.O. Box 6-L Richmond, Va. 23282
June, 1986

TABLE OF CONTENTS

INTRODUCTION

STATE TAXES
GENERAL
Interest on Erroneous Refunds
CIGARETTE
Cigarette Sales Below Wholesale Cost Act
ESTATE TAX
Apportionment of Tax Among Beneficiaries
INCOME TAXES
Collection of Delinquent Individual Income Tax
Corporate Dissolution
Foster Child Deduction
Neighborhood Assistance Act Tax Credit
Public Employee Retirement Benefits
Set-Off Debt Collection
MOTOR VEHICLE FUEL SALES TAX
Transportation Districts
RETAIL SALES AND USE TAX
American Indian Organizations
Christmas Organizations
Churches
Commercial Watermen
Computer Software
Donations from Inventory
Food Stamps and WIC Drafts
High Speed Electrostatic Duplicators
Law Enforcement Foundations
Parent Teacher Associations
Youth Shelters
WATERCRAFT SALES AND USE TAX
Sea Rescue Squads
LOCAL TAXES
Civil Penalty for Failure to File a Return
Coal and Gas Road Improvement Tax
Collection of Delinquent Individual Income Tax
Collection of Delinquent Local Taxes
Condominium - Convertible Land
Criminal Penalties for Failure to File Tax Returns
Disability Certification
Federal Tax Liens
Flight Simulators
Indexing by Tax Map Reference Number
Limit on Introduction of Tax Exemption Bills
Powers of the Commissioner of Revenue
Proration of Personal Property Tax
Reissue of Real Estate Tax Bills
Rehabilitated Property

INDEX (by Bill Number)
(by Chapter)

                    • INTRODUCTION

This digest is published by the Department of Taxation as a convenient reference guide to some of the legislation affecting state and local taxation enacted by the 1986 General Assembly. This digest is not intended to present a definitive interpretation of the law; however, it should prove useful to state and local officials as well as the general citizenry in understanding the enactments of the General Assembly. With regard to state taxation, the acts of the Assembly summarized in this digest are only those affecting taxes administered by the Department of Taxation. Other state taxes such as corporate franchise or gross receipts taxes, the gasoline tax, and the motor vehicle sales tax are not included in this digest.

The digest is organized in two parts: state taxes and local taxes. In each part specific tax types are set out with the acts arranged in alphabetical order by subject matter. Chapter numbers for each bill refer to the 1986 Acts of Assembly. The acts are indexed by bill number and chapter number at the end of the digest.



STATE TAXES
GENERAL

Interest on Erroneous Refunds

House Bill 725 (Chapter 39) amends § 58.1-1812 of the Virginia Code to prohibit the Department of Taxation from assessing penalty and interest on the recovery of certain erroneous refunds, effective July 1, 1986. An "erroneous refund" is defined as any refund of tax resulting solely from an error by the Department of Taxation which results in the taxpayer receiving a refund to which the taxpayer is not entitled. Therefore, refunds issued by the Department which are erroneous due to taxpayer error, as for example, by transposing numbers, incorrectly transferring information from returns, or using the wrong tax form would not be included in the definition of "erroneous refund".
CIGARETTE

Cigarette Sales Below Wholesale Cost Act

House Bill 229 (Chapter 424) repeals the Cigarette Sales Below Wholesale Cost Act (the Act), Chapter 23, Title 59.1 of the Code of Virginia, effective July 1, 1986. The Act, enacted by the 1984 General Assembly, prohibited the sale of cigarettes by wholesalers at a price below wholesaler's cost. It appeared that the provisions of the Act were not needed because the Virginia Antitrust Act and the federal counterparts provide the authority to deal with unfair competition and pricing practices.
                      • ESTATE TAX

Apportionment of Tax Among Beneficiaries

House Bill 537 (Chapter 399) amends § 64.1-161 to provide that when an estate includes "Qualified Terminable Interest Property" (QTIP) the estate tax attributable to the QTIP shall be computed by using the same method used by federal law. The method used to compute the estate tax attributable to other property is not affected by this act. Also, § 64.1-164 is repealed as obsolete. The act is effective July 1, 1986.
                    • INCOME TAXES

Collection of Delinquent Individual Income Tax

House Bill 483 (Chapter 267) amends § 58.1-353 to provide that the collection of delinquent individual income tax assessments may be enforced by local treasurers by legal process in the manner provided in § 58.1-3919 of the Code of Virginia,
effective July 1, 1986.

Corporate Dissolution

House Bill 608 (Chapter 529) amends § 13.1-912 of the Virginia Code relating to nonstock corporations to allow such corporations to dissolve without first having obtained a final tax certificate from the Tax Commissioner, effective July 1, 1986.

Foster Child Deduction

House Bill 370 (Chapter 515), amends § 58.1-322 of the Virginia Code to provide an additional $1,000 deduction for each child residing in a taxpayer's home for the entire taxable year under permanent foster care placement, as defined in Chapter 10 of Title 63.1, provided the taxpayer can also claim the child as a dependent under IRC § 151, effective for taxable years beginning on and after January 1, 1986. "Dependent" is defined in IRC § 152 as an individual who for the taxable year of the taxpayer received over half of his support from the taxpayer, has as his principal place of abode the home of the taxpayer, and is a member of taxpayer's household. Revenue Ruling 77-280 further clarifies that in order to claim a foster child as a dependent, for IRC § 151 purposes, taxpayer must receive no public or private financial support for the care of such foster child. Therefore, in order to qualify for this additional $1,000 deduction, a taxpayer must meet all of the requirements stated above. However, those taxpayers who do qualify for this additional $1,000 deduction will still be entitled to claim the $600 Virginia personal exemption for a total benefit of $1,600 per child.

Neighborhood Assistance Act Tax Credit

Senate Bill 50 (Chapter 407), amends §63.1-323 of the Virginia Code to extend the tax credit provisions of the Neighborhood Assistance Act of 1981 (which was set to expire on June 30, 1986) until June 30, 1990. This bill also amends § 63.1-324 of the Virginia Code to clarify that the Neighborhood Assistance Act credit is equal to 50% of the total amount invested by a business firm during its taxable year, and that such credit may not exceed $175,000 per taxable year, effective for taxable years beginning on and after January 1, 1986. The credit is provided to business firms which 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.

Public Employee Retirement Benefits

House Bill 735 (Chapter 474) amends § 58.1-322 of the Virginia Code to provide that benefits paid by retirement plans organized by public institutions of higher education under § 51-111.28 of the Virginia Code (including the Teachers Insurance and Annuity Association - College Retirement Equities Fund, TIAA-CREF), are excludable from the income tax in proportion to the amount of contributions made to such plans while the recipient was employed by a state supported institution of higher education in Virginia, effective for taxable years beginning on and after January 1, 1986. Therefore, those benefits paid by such retirement plans which are allocable to contributions made while the recipient was not employed by a state supported institution of higher education in Virginia do not qualify for this exclusion.

Set-Off Debt Collection

House Bill 179 (Chapter 322), amends §§ 58.1-520, 58.1-521 and 58.1-525 of the Virginia Code, effective July 1, 1986, as follows: (1) to clarify that the State Comptroller must only provide the Department of Taxation with a list of state agencies and courts eligible to participate in the set-off program, (2) to require that the Executive Secretary of the Supreme Court and Virginia's circuit and district courts participate in the set-off program, (3) to clarify the date by which a claimant agency must notify the Department of Taxation of its intent to set-off a debtor's refund, and (4) in instances where a claimant agency provides written notification to a debtor of its intent to effect set-off, to permit the claimant agency to furnish the Department of Taxation with evidence of such notification rather than a copy of the notification.
              • MOTOR VEHICLE FUEL SALES TAX

Transportation Districts

House Bill 802 (Chapter 435) amends §§ 58.1-1720 and 58.1-1724 of the Virginia Code to allow any jurisdiction within a metropolitan area contiguous to the Northern Virginia Transportation District which becomes a member of a transportation district established on or after July 1, 1986, to levy a tax of two percent of the retail price of all motor fuel and special fuel sold in such jurisdiction.
RETAIL SALES AND USE TAX

American Indian Organizations

Senate Bill 40 (Chapter 107) exempts tangible personal property purchased for charitable or educational purposes by certain nonprofit American Indian organizations effective July 1, 1986. To qualify for this exemption the organization must be organized exclusively to: 1) Care for the spiritual needs of American Indians, 2) Communicate to non-Indians the values, customs, philosophy, and special needs of the American Indian, 3) Meet the needs of American Indians through nationwide charitable distribution programs and 4) Encourage awareness of American Indian arts, crafts and customs. The property must be distributed by the organization through its nationwide charitable distribution program.

Christmas Organizations

House Bill 26 (Chapter 311) exempts all purchases of tangible personal property by certain charitable nonprofit organizations engaged in the distribution of food, toys, and clothing to the needy during the Christmas season effective July 1, 1986. This exemption only applies to those organizations, which themselves, purchase and distribute food, toys, and clothing during the Christmas season.

Churches

Senate Bill 192 (Chapter 605) amends § 58.1-608.38 of the Virginia Code to expand the exemption for nonprofit churches to include purchases of baptistries, certain printed materials used in carrying out the work of the church and gifts for use outside church buildings effective July 1, 1986. This expanded exemption will include baptistries installed by contractors or by the church which become part of real estate; bulletins, programs, newspapers and newsletters that contain no paid advertising and which are used in carrying out the work of the church; and gifts for distribution outside of the public church building.

Commercial Watermen

Senate Bill 192 (Chapter 605) amends § 58.1-608.28 of the Virginia Code to expand the present exemption for commercial watermen to include equipment and materials used in extracting fish, bivalves, and crustaceans from waters effective July 1, 1986. This equipment and materials includes the paint used on the hulls of boats used by watermen.

Computer Software

House Bill 245 (Chapter 22) amends § 58.1-602 of the Virginia Code to exclude from the definition of "sales price", separately stated charges for labor or service charges in connection with the modification of prewritten computer software. It also excludes "custom" computer software. "Custom" programs or software means a computer program which is specifically designed and developed only for one customer. The combining of two or more prewritten programs does not constitute "custom" software.

Donations from Inventory

House Bill 26 (Chapter 311) exempts tangible personal property withdrawn from inventory for donation to a nonprofit organization or for donation to the State, its political subdivisions, or any school, agency-or instrumentality of a political subdivision effective July 1, 1986.

Food Stamps and WIC Drafts

House Bill 765 (Chapter 545) and Senate Bill 192 (Chapter 605) exempt tangible personal purchased with food coupons issued under the Food Stamp Program or with drafts issued through the Virginia Supplemental Food Program for Women, Infants and Children (WIC) from both the retail sales and use tax and the local meals tax effective October 1, 1986.

High Speed Electrostatic Duplicators

Senate Bill 164 (Chapter 412) exempts high speed electrostatic duplicators and other duplicators which have a printing capacity of 4,000 impressions or more per hour, when used by persons engaged primarily in the printing or photocopying products for sale or resale effective July 1, 1986. This act exempts the duplicators used in "quick copy centers" and other photocopy businesses which have not qualified under the manufacturing exemption extended to copiers used by a printer in the place of a printing press.

Law Enforcement Foundations

House Bill 765 (Chapter 545) and Senate Bill 192 (Chapter 605) exempt all tangible personal property purchased by or leased to nonprofit foundations that exclusively provide training and education for employees of governmental law-enforcement and corrections agencies or that provide education to the public in citizen cooperation with public authorities in crime prevention and solution effective July 1, 1986.

Parent Teacher Associations

House Bill 149 (Chapter 391) exempts tangible personal property purchased by or sold at retail by Parent Teacher Associations and other groups associated with nonprofit elementary and secondary schools in connection with certain fund raising activities effective July 1, 1986. The net proceeds (gross receipts less direct expenses) from such sales must be contributed directly to a nonprofit elementary or secondary school or used by such groups to purchase "certified" school equipment for contribution to the school. "Certified" school equipment means any equipment for which a PTA or similar group has received certification from a school that it will accept a donation of the equipment. It also exempts the purchase of the certified school equipment by such groups for donation to nonprofit elementary and secondary schools.
Donations from Inventory

House Bill 26 (Chapter 311) exempts tangible personal property withdrawn from inventory for donation to a nonprofit organization or for donation to the State, its political subdivisions, or any school, agency or instrumentality of a political subdivision effective July 1, 1986.

Food Stamps and WIC Drafts

House Bill 765 (Chapter 545) and Senate Bill 192 (Chapter 605) exempt tangible personal purchased with food coupons issued under the Food Stamp Program or with drafts issued through the Virginia Supplemental Food Program for Women, Infants and Children (WIC) from both the retail sales and use tax and the local meals tax effective October 1, 1986.

High Speed Electrostatic Duplicators

Senate Bill 164 (Chapter 412) exempts high speed electrostatic duplicators and other duplicators which have a printing capacity of 4,000 impressions or more per hour, when used by persons engaged primarily in the printing or photocopying products for sale or resale effective July 1, 1986. This act exempts the duplicators used in "quick copy centers" and other photocopy businesses which have not qualified under the manufacturing exemption extended to copiers used by a printer in the place of a printing press.

Law Enforcement Foundations

House Bill 765 (Chapter 545) and Senate Bill 192 (Chapter 605) exempt all tangible personal property purchased by or leased to nonprofit foundations that exclusively provide training and education for employees of governmental law- enforcement and corrections agencies or that provide education to the public in citizen cooperation with public authorities in crime prevention and solution effective July 1, 1986.

Parent Teacher Associations

House Bill 149 (Chapter 391) exempts tangible personal property purchased by or sold at retail by Parent Teacher Associations and other groups associated with nonprofit elementary and secondary schools in connection with certain fund raising activities effective July 1, 1986. The net proceeds (gross receipts less direct expenses) from such sales must be contributed directly to a nonprofit elementary or secondary school or used by such groups to purchase "certified" school equipment for contribution to the school. "Certified" school equipment means any equipment for which a PTA or similar group has received certification from a school that it will accept a donation of the equipment. It also exempts the purchase of the certified school equipment by such groups for donation to nonprofit elementary and secondary schools.
Youth Shelters

House Bill 248 (Chapter 336) and House Bill 765 (Chapter 545) exempt tangible personal property purchased by residential youth shelter organizations, provided that the organizations are nonprofit organizations and are operated exclusively for the care of abused children effective July 1, 1986.
              • WATERCRAFT SALES AND USE TAX

Sea Rescue Squads

House Bill 765 (Chapter 545) amends § 58.1-1404 of the Virginia Code to exempt from the Watercraft Sales and Use Tax, watercraft purchased by nonprofit sea rescue squads effective July 1, 1986. As this act applies to "sea" rescue squads specifically, it will not apply to most volunteer rescue squads that purchase watercraft. Even though this act is not effective until July 1, 1986, it is applicable to such watercraft purchased after July 1, 1985.
                  • LOCAL TAXES

Civil Penalty for Failure to File a Return

Senate Bill 82 (Chapter 206) amends § 58.1-3916 to provide that localities that impose a 10 percent penalty for failure to file a local property tax return or to pay a local tax with a minimum penalty of $10.00 may still do so except that the penalty may not exceed the amount of the tax when the tax is less than $10.00. This restriction will be applicable to any return or payment due after June 30, 1986.

A schedule of penalties that may be imposed under this act is as follows:

Amount of Tax Penalty
$ 0 - $ 10.00 100% of tax
$10 - $100.00 $10
over $100.00 10% of tax

Coal and Gas Road Improvement Tax

House Bill 289 (Chapter 58) amends § 58.1-3713 to provide that the local coal and gas road improvement tax imposed by a city or county on persons engaging in the business of severing coal or certain gases from the earth may be used to improve any road in the city or county as determined by the locality's governing body and the coal and gas road improvement advisory committee. This bill is in force from the date of its passage, March 14, 1986. As of January 1986, Buchanan, Dickenson, Russell, Tazewell, and Wise counties imposed this tax.

Previously, the tax was restricted for use in improving roads and used in the transportation of coal.

Collection of Delinquent Individual Income Tax

House Bill 483 (Chapter 267) amends § 58.1-353 to provide that the collection of delinquent individual income tax assessments may be enforced by local treasurers by legal process in the manner provided in § 58.1-3919 of the Code of Virginia, effective July 1, 1986.

Collection of Delinquent Local Taxes

House Bill 494 (Chapter 634) amends § 58.1-3919 to authorize the city or county treasurer or his deputy to appear in district court to prosecute delinquent taxpayers effective July 1, 1986. A 1974 opinion of the Attorney General held that local tax collectors who are not attorneys may not institute or prosecute a suit for the collection of taxes; thus this chapter broadens the ability of local treasurers to collect taxes by distress. House Bill 483 (Chapter 267) amends § 58.1-353 to provide that the procedure also apply to the collection of delinquent individual income tax assessments effective July 1, 1986.

Condominium - Convertible Land

House Bill 189 (Chapter 324) amends §§ 55-79.42, 55-79.61, and 55-79.90 to clarify that convertible or withdrawable real estate shall not be a part of the common element interest of a condominium unit for purposes of local real estate assessment and taxation and specifies that the declarant alone shall be liable for real estate taxes assessed against the convertible land and any improvements thereon. These provisions are effective July 1, 1986.
The other changes made by this bill have no local impact.

Criminal Penalties for Failure to File Tax Returns

House Bill 468 (Chapter 351) amends § 58.1-3916.1 to provide that any ordinance requiring the filing of a return for local tax purposes may prescribe criminal penalties for willful failure or refusal to file such return timely or for making false statements on such returns with intent to defraud, effective July 1, 1986. Such penalties shall not exceed those for a class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000 or less. The maximum penalty for a class 3 misdemeanor is a fine of up to $500. If such tax is $1,000 or more the penalty shall not exceed that for a class 1 misdemeanor which may be a fine of up to $1,000 and in addition may allow confinement in jail for no more than twelve months.

Disability Certification

Senate Bill 255 (Chapter 214) deletes the Social Security Administration as one of the agencies which may certify total and permanent disability in lieu of the certification by two medical doctors for eligibility for tax relief. (The Social Security Administration only certifies disability, not total and permanent disability.) The act is effective July 1, 1986.

Federal Tax Liens

Senate Bill 157 (Chapter 299) amends § 55-142.1 to provide that all notices affecting liens for federal taxes (including certificates of redemption) shall be filed in the appropriate deed book in the office of the clerk of the circuit court. The act is effective July 1, 1986.

Flight Simulators

House Bill 744 (Chapter 195) amends § 58.1-3506 by classifying flight simulators as a separate class of tangible personal property, thereby allowing them to be taxed at a different rate from other tangible personal property effective July 1, 1986. Flight simulators are not currently set out separately in the law and therefore are subject to the tax rate on tangible personal property generally. This bill classifies them along with the general classification of aircraft. Localities may adopt a tax rate on this class of property which is no higher than the rate on tangible personal property.

Indexing by Tax Map Reference Number

House Bill 221 (Chapter 21) amends § 17-79.3 to allow the City of Virginia Beach to require that any deed or instrument relating to real property refer to the tax map reference number or the parcel identification number. The act is effective July 1, 1986.

Limit on Introduction of Tax Exemption Bills

House Bill 368 (Chapter 514) adds § 30-19.1:1 to provide that no bill exempting any organization or its property from taxation shall be introduced for consideration by the General Assembly after the first calendar day of any session unless requested by the Governor. The act is effective July 1, 1986.
Powers of the Commissioners of the Revenue

House Bill 481 (Chapter 35) amends § 58.1-3110 by limiting the power of commissioners of the revenue in interrogating summoned taxpayers about the tax liability of other persons by requiring the commissioner to specifically identify in the summons any taxpayer whose tax liability is in question. The commissioners of the revenue now have the power to summon the taxpayer or other persons to appear to answer questions, under oath, touching on the tax liability of any and all taxpayers. The bill requires that "any and all taxpayers" be specifically identified. This requirement is effective July 1, 1986.
The penalty is similar to the penalty provided in § 58.1-1814 for failure to file a return for any tax administered by the Department of Taxation.

Proration of Personal Property Tax

House Bill 79 (Chapter 51) amends § 58.1-3516 to allow Lee County and the City of Poquoson to provide by ordinance for the proration of personal property tax on motor vehicles, trailers and boats. The act is effective July 1, 1986.
House Bill 618 (Chapter 366) amends § 58.1-3516 to allow Prince William County and the City of Manassas to provide by ordinance for the proration of personal property tax on motor vehicles, trailers and boats. The act is effective July 1, 1986.

House Bill 707 (Chapter 541) amends § 58.1-3516 to allow Isle of Wight, Franklin and Lee Counties and the City of Poquoson to provide by ordinance for the proration of personal property tax on motor vehicles, trailers and boats. The act is effective July 1, 1986.

Reissue of Real Estate Tax Bills

House Bill 501 (Chapter 353) amends § 58.1-3916 to permit the treasurer to invalidate a real estate tax bill sent to a former owner and re-issue a new bill to the new owner when a transfer of real property occurs after January 1 and provides that no penalty for failure to pay such tax shall be imposed if the tax is paid within two weeks after the notice thereof is mailed. The bill also provides that the treasurer shall make the determination as to whether the failure to file a return or to pay a tax was the fault of the taxpayer. The provisions of this bill are effective July 1, 1986.
The penalties for failure to file returns of tangible personal property, merchant's capital and machinery and tools are assessed by the commissioner of the revenue. This bill allows the treasurer to waive penalties imposed by the commissioner of the revenue as well as the penalties imposed by the treasurer.

Rehabilitated Property

House Bill 554 (Chapter 271) amends H 58.1-3220 and 3221 to authorize localities to allow exemption for residential or commercial rehabilitated real estate to begin upon the completion date of the rehabilitation or January 1 following the completion date. This amendment is effective July 1. 1986 Prior to the effective date of the bill, the exemption on qualified rehabilitated real estate could begin only on the January 1 following the completion of the rehabilitation.

INDEX

Bill No. Ch. Subject Page

HB 26 311 Christmas organizations
Donations from inventory
HB 79 51 Proration of personal property tax
HB 149 391 Parent teacher associations
HB 164 412 High speed electrostatic duplicators
HB 179 322 Set-off debt collection
HB 189 324 Condominium - convertible land
HB 221 21 Indexing by tax map reference number
HB 229 424 Cigarette Sales Below Wholesale Cost Act
HB 245 22 Computer software
HB 289 58 Coal and gas road improvement
HB 368 514 Limit on introduction of tax exemption bills
HB 370 515 Foster child deduction
HB 468 351 Criminal penalties for failure to file returns
HB 481 35 Powers of the Commissioners of the Revenue
HB 483 267 Collection of delinquent individual income tax
HB 494 634 Collection of delinquent local taxes
HB 501 353 Reissue of real estate tax bills
HB 537 399 Apportionment of Estate Tax
HB 554 271 Rehabilitated property
HB 608 529 Corporate Dissolution
HB 618 366 Proration of personal property tax
HB 707 541 Proration of personal property tax
HB 725 39 Interest on erroneous refunds
HB 735 474 Public employee retirement benefits
HB 744 195 Flight simulators
HB 765 545 Food stamps and WIC drafts
Law enforcement foundations
Sea rescue squads
HB 802 435 Transportation Districts
SB 40 107 American Indian organizations
SB 50 407 Neighborhood Assistance Act Tax Credit
SB 82 206 Civil penalty for failure to file a return
SB 157 299 Federal tax liens
SB 192 605 Churches
    • Commercial watermen
Food stamps and WIC drafts
Law enforcement foundations
SB 255 214 Disability certification
21 HB 221 Indexing by tax map reference number
22 HB 245 Computer software
35 HB 481 Powers of the Commissioners of the Revenue
39 HB 725 Interest on erroneous refunds
51 HB 79 Proration of personal property tax
58 HB 289 Coal and gas road improvement
107 SB 40 American Indian organizations
195 HB 744 Flight simulators
206 SB 82 Civil penalty for failure to file a return
214 SB 255 Disability certification
267 HB 483 Collection of delinquent individual income tax
271 HB 554 Rehabilitated property
299 SB 157 Federal tax liens
311 HB 26 Christmas organizations
Donations from inventory
322 HB 179 Set-off debt collection
324 HB 189 Condominium - convertible land
351 HB 468 Criminal penalties for failure to file returns
353 HB 501 Reissue of real estate tax bills
366 HB 618 Proration of personal property tax
391 HB 149 Parent teacher associations
399 HB 537 Apportionment of Estate Tax
407 SB 50 Neighborhood Assistance Act Tax Credit
412 HB 164 High speed electrostatic duplicators
424 HB 229 Cigarette Sales Below Wholesale Cost Act
435 HB 802 Transportation Districts
474 HB 735 Public employee retirement benefits
514 HB 368 Limit on introduction of tax exemption bills
515 HB 370 Foster child deduction
529 HB 608 Corporate Dissolution
541 HB 707 Proration of personal property tax
545 HB 765 Food stamps and WIC drafts
Law enforcement foundations
Sea rescue squads
605 SB 192 Churches
Commercial watermen
Food stamps and WIC drafts
Law enforcement foundations
634 HB 494 Collection of delinquent local taxes


Rulings of the Tax Commissioner

Last Updated 08/25/2014 16:46