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

---
type: "Bill"
title: "Assessment of omitted taxes; erroneous payments."
description: "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."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2024"
identifier: "HB 1508"
citation: "Virginia HB 1508 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Tony O. Wilt"]
version_count: 4
action_count: 35
vote_count: 7
first_action: "2024-01-19"
last_action: "2024-03-20"
source: "openstates"
source_identifier: "ocd-bill/47272730-12f2-47f6-88e0-1ad1b60ca477"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB1508"
source_hash: "9516be22911226caf880494cfccaab45d4c62bcac06b55e98a987f87119bb476"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+CHAP0113)
2. **Committee substitute printed 24107049D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1508H1)
3. **HB1508ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1508ER)
4. **Presented and ordered printed 24105814D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1508)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/47272730-12f2-47f6-88e0-1ad1b60ca477`. Confidence: reported (aggregated from official Virginia legislature records).