republic-os/legislation/us/states/va/2024/sb-709.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 HB 1508.	us/states/va	Virginia General Assembly	2024	SB 709	Virginia SB 709 (2024)	bill		enacted	Mark D. Obenshain	4	32	6	2024-01-19	2024-03-20	openstates	ocd-bill/060f99aa-e225-4d64-a521-a4b12b226394	https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+SB709	537534fef761d274732674abbf6a72db662bb653c2e314df13f1669ad306d4f2	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 709 (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 HB 1508.

Version chain

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

1. CHAP0128 (committee substitute) — source
2. Committee substitute printed 24107079D-S1 (committee substitute) — source
3. Presented and ordered printed 24105265D (committee substitute) — source
4. SB709ER (committee substitute) — source

Votes

• Reported from Finance (22-Y 0-N) — 22–0 (pass) · lower
• Passed Senate (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance and Appropriations with substitute (15-Y 0-N) — 15–0 (pass) · upper
• VOTE: Block Vote Passage (99-Y 0-N) — 98–0 (pass) · lower
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper

Sponsors

• Mark D. Obenshain — primary (person)
• Chris S. Runion — cosponsor (person)

Timeline

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

• 2024-01-19 Presented and ordered printed 24105265D introduction
• 2024-01-19 Referred to Committee on Finance and Appropriations referral-committee
• 2024-01-30 Impact statement from TAX (SB709)
• 2024-01-31 Senate committee, floor amendments and substitutes offered
• 2024-02-06 Senate subcommittee amendments and substitutes offered
• 2024-02-07 Reported from Finance and Appropriations with substitute (15-Y 0-N) committee-passage
• 2024-02-07 Committee substitute printed 24107079D-S1 substitution
• 2024-02-08 Constitutional reading dispensed (40-Y 0-N)
• 2024-02-09 Read second time reading-2
• 2024-02-09 Reading of substitute waived
• 2024-02-09 Committee substitute agreed to 24107079D-S1 substitution
• 2024-02-09 Engrossed by Senate - committee substitute SB709S1 substitution
• 2024-02-09 Constitutional reading dispensed (40-Y 0-N)
• 2024-02-09 Passed Senate (40-Y 0-N) passage
• 2024-02-15 Placed on Calendar
• 2024-02-15 Read first time reading-1
• 2024-02-15 Referred to Committee on Finance referral-committee
• 2024-02-18 Impact statement from TAX (SB709S1)
• 2024-02-19 Reported from Finance (22-Y 0-N) committee-passage
• 2024-02-21 Read second time reading-2
• 2024-02-22 Read third time reading-3
• 2024-02-22 Passed House BLOCK VOTE (99-Y -0-N) passage
• 2024-02-22 VOTE: Block Vote Passage (99-Y 0-N) passage
• 2024-02-27 Enrolled enrolled
• 2024-02-27 Bill text as passed Senate and House (SB709ER) passage
• 2024-02-27 Signed by Speaker passage
• 2024-03-01 Signed by President passage
• 2024-03-04 Impact statement from TAX (SB709ER)
• 2024-03-11 Enrolled Bill Communicated to Governor on March 11, 2024 enrolled
• 2024-03-11 Governor's Action Deadline 11:59 p.m., April 8, 2024 executive-receipt
• 2024-03-20 Approved by Governor-Chapter 128 (effective 7/1/24) executive-signature
• 2024-03-20 Acts of Assembly Chapter text (CHAP0128)

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/060f99aa-e225-4d64-a521-a4b12b226394. Confidence: reported (aggregated from official Virginia legislature records).