republic-os/legislation/us/states/va/2024/sb-709.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 HB 1508."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2024"
identifier: "SB 709"
citation: "Virginia SB 709 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mark D. Obenshain"]
version_count: 4
action_count: 32
vote_count: 6
first_action: "2024-01-19"
last_action: "2024-03-20"
source: "openstates"
source_identifier: "ocd-bill/060f99aa-e225-4d64-a521-a4b12b226394"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+SB709"
source_hash: "537534fef761d274732674abbf6a72db662bb653c2e314df13f1669ad306d4f2"
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 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](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+CHAP0128)
2. **Committee substitute printed 24107079D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB709S1)
3. **Presented and ordered printed 24105265D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB709)
4. **SB709ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+SB709ER)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/060f99aa-e225-4d64-a521-a4b12b226394`. Confidence: reported (aggregated from official Virginia legislature records).