republic-os/legislation/us/states/va/2024/hb-1508.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Assessment of omitted taxes; erroneous payments.	Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to SB 709.	us/states/va	Virginia General Assembly	2024	HB 1508	Virginia HB 1508 (2024)	bill		enacted	Tony O. Wilt	4	35	7	2024-01-19	2024-03-20	openstates	ocd-bill/47272730-12f2-47f6-88e0-1ad1b60ca477	https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB1508	9516be22911226caf880494cfccaab45d4c62bcac06b55e98a987f87119bb476	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia HB 1508 (2024) — Assessment of omitted taxes; erroneous payments.

Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to SB 709.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. CHAP0113 (committee substitute) — source
2. Committee substitute printed 24107049D-H1 (committee substitute) — source
3. HB1508ER (committee substitute) — source
4. Presented and ordered printed 24105814D (committee substitute) — source

Votes

• Subcommittee recommends reporting with substitute (6-Y 2-N) — 6–2 (pass) · lower
• Reported from Finance and Appropriations with amendment (14-Y 0-N) — 14–0 (pass) · upper
• VOTE: Adoption (92-Y 5-N) — 91–5 (pass) · lower
• Passed Senate with amendment (39-Y 0-N) — 39–0 (pass) · upper
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance with substitute (21-Y 0-N) — 21–0 (pass) · lower
• VOTE: Block Vote Passage (99-Y 0-N) — 98–0 (pass) · lower

Sponsors

• Tony O. Wilt — primary (person)
• Chris S. Runion — cosponsor (person)
• Jackie H. Glass — cosponsor (person)
• Nadarius E. Clark — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2024-01-19 Presented and ordered printed 24105814D introduction
• 2024-01-19 Referred to Committee on Finance referral-committee
• 2024-02-02 Assigned Finance sub: Subcommittee #1 referral-committee
• 2024-02-02 Impact statement from TAX (HB1508)
• 2024-02-05 House subcommittee amendments and substitutes offered
• 2024-02-05 Subcommittee recommends reporting with substitute (6-Y 2-N) substitution
• 2024-02-07 Committee substitute printed 24107049D-H1 substitution
• 2024-02-07 Reported from Finance with substitute (21-Y 0-N) committee-passage
• 2024-02-09 Read first time reading-1
• 2024-02-12 Read second time reading-2
• 2024-02-12 Committee substitute agreed to 24107049D-H1 substitution
• 2024-02-12 Engrossed by House - committee substitute HB1508H1 substitution
• 2024-02-13 Read third time and passed House BLOCK VOTE (99-Y 0-N) passage, reading-3
• 2024-02-13 VOTE: Block Vote Passage (99-Y 0-N) passage
• 2024-02-14 Constitutional reading dispensed
• 2024-02-14 Referred to Committee on Finance and Appropriations referral-committee
• 2024-02-18 Impact statement from TAX (HB1508H1)
• 2024-02-21 Reported from Finance and Appropriations with amendment (14-Y 0-N) committee-passage
• 2024-02-22 Constitutional reading dispensed (40-Y 0-N)
• 2024-02-23 Read third time reading-3
• 2024-02-23 Reading of amendment waived
• 2024-02-23 Committee amendment agreed to amendment-passage
• 2024-02-23 Engrossed by Senate as amended
• 2024-02-23 Passed Senate with amendment (39-Y 0-N) passage
• 2024-02-27 Senate amendment agreed to by House (92-Y 5-N) amendment-passage
• 2024-02-27 VOTE: Adoption (92-Y 5-N)
• 2024-03-04 Enrolled enrolled
• 2024-03-04 Bill text as passed House and Senate (HB1508ER) passage
• 2024-03-04 Signed by Speaker passage
• 2024-03-05 Impact statement from TAX (HB1508ER)
• 2024-03-07 Signed by President passage
• 2024-03-11 Enrolled Bill communicated to Governor on March 11, 2024 enrolled, executive-receipt
• 2024-03-11 Governor's Action Deadline 11:59 p.m., April 8, 2024 executive-receipt
• 2024-03-20 Approved by Governor-Chapter 113 (effective 7/1/24) executive-signature
• 2024-03-20 Acts of Assembly Chapter text (CHAP0113)

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/47272730-12f2-47f6-88e0-1ad1b60ca477. Confidence: reported (aggregated from official Virginia legislature records).