2002 Session

Budget Amendments - SB29 (Committee Approved)

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Shift Car Tax Administration (language only)

Item 281 #3s

Item 281 #3s

Taxation, Department of

Page 244, after line 45, insert:  
"J.1.  Notwithstanding Chapter 35.1 of Title 58.1 and in accordance with §58.1-202 of the Code of Virginia, it is the intent of the General Assembly that the administration and execution of the Personal Property Tax Relief Act shall be conducted by the Department of Taxation beginning no later than January 1, 2003.  Prior to June 30, 2002, the Department of Taxation and the Department of Motor Vehicles shall develop a migration plan that will transfer the administration of the Act, including any changes necessary in the
Code of Virginia to facilitate the transfer.  The Director of the Department of Planning and Budget shall transfer the required positions and funding to effectuate this purpose.
2.  Further, the plan shall include the establishment of an audit unit that will identify those individuals who have received personal property tax relief for vehicles that do not meet the "Used for nonbusiness purposes" criteria as defined in §58.1-3523 of the Code of Virginia. The plan will also recommend uniform procedures and processes for certifying the "used for nonbusiness purposes" criteria by vehicle owners.  The Department of Motor Vehicles, the Department of Accounts and all local Treasurers, Commissioners of the Revenue and Directors of Finance, or officials acting in that capacity, shall cooperate with the Department and shall provide all information and assistance necessary, upon request, to fulfill this responsibility."

(This amendment begins the process of changing the administration of the PPTRA to the Department of Taxation. Section 58.1-202 of the Code outlines the duties and powers of the Tax Commissioner including the "supervision of all tax laws of the Commonwealth." )