2002 Session

Budget Amendments - SB29 (Conference Report)

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Shift Car Tax Administration (language only)

Item 281 #3c

Item 281 #3c

Taxation, Department of

Page 244, after line 45, insert:  
"J.1.  Notwithstanding Chapter 35.1, Title 58.1, Code of Virginia, and in accordance with § 58.1-202, 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, 2004.  The Department of Taxation and the Department of Motor Vehicles shall begin to 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.  The Commissioner shall establish a Personal Property Tax Relief Compliance Task Force composed of representatives of the Department of Motor Vehicles, the Department of Accounts, the Auditor of Public Accounts, local governments, local Treasurers, Commissioners of the Revenue, and Directors of Finance.  The Task Force shall work with the Commissioner to design a program that will increase taxpayer compliance with § 58.1-3523, Code of Virginia.  The Task Force shall complete its work no later than September 1, 2002 and the Commissioner shall consider its work in the development of an audit unit."

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