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2009 Session

Budget Bill - HB1600 (Introduced)

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Department of Taxation

Item 270

Item 270

First Year - FY2009Second Year - FY2010
Revenue Administration Services (73200)$60,647,483$60,607,983
$60,807,983
Tax Return Processing (73214)FY2009 $13,747,908FY2010 $13,708,408
Customer Services (73217)FY2009 $10,146,696FY2010 $10,146,696
Compliance Audit (73218)FY2009 $19,136,439FY2010 $19,136,439
Compliance Collections (73219)FY2009 $17,616,440FY2010 $17,616,440
$17,816,440
Fund Sources: 
GeneralFY2009 $51,568,909FY2010 $51,529,409
SpecialFY2009 $8,613,155FY2010 $8,613,155
Trust and AgencyFY2009 $452,457FY2010 $452,457
$652,457
Dedicated Special RevenueFY2009 $12,962FY2010 $12,962

Authority: Title 3.1, Chapters 18, 25.3 and 27; Title 58.1, Code of Virginia.


A. Pursuant to § 58.1-1803, Code of Virginia, the Tax Commissioner is hereby authorized to contract with private collection agencies for the collection of delinquent accounts. The State Comptroller is hereby authorized to deposit collections from such agencies into the Contract Collector Fund (§ 58.1-1803, Code of Virginia). Revenue in the Contract Collector Fund may be used to pay private collection agencies/attorneys and perform oversight of their operations, upgrade audit and collection systems and data interfaces, and retain experts to perform analysis of receivables and collection techniques.  Any balance in the fund remaining after such payment shall be deposited into the appropriate general, nongeneral, or local fund no later than June 30 of each year.


B. There is hereby appropriated, for each year of the biennium, revenues from the sales tax on fuel in certain transportation districts and certain authorities to cover only the direct cost of administration incurred by the Department in collecting these taxes as provided by § 58.1-1724 and §58.1-1724.6, Code of Virginia.


C.1. The Department of Taxation is authorized to retain, as special revenue, its reasonable share of any court fines and fees to reimburse the Department for any ongoing operational collection expenses.


2. Any form of state debt assigned to the Department of Taxation for collection may be collected by the Department in the same manner and means as state taxes may be collected pursuant to Title 58.1, Chapter 18, Code of Virginia.


D.  The Department of Taxation is authorized to make tax incentive payments to small tobacco product manufacturers who do not participate in the 1998 Tobacco Master Settlement Agreement, pursuant to Chapter 901 of the 2005 Acts of Assembly. 


E.  The Department of Taxation is hereby appropriated revenues from the Communications Sales and Use Tax Trust Fund to recover the direct cost of administration incurred by the department in implementing and collecting this tax as provided by § 58.1-662, Code of Virginia.


F. The Department of Taxation is hereby appropriated revenues from the retail sales and use tax imposed on motor vehicle repair labor and services pursuant to § 58.1-605K(2) and § 58.1-606 H(2), Code of Virginia, to recover the direct cost of administration incurred by the department in implementing and collecting such tax.


G. The Tax Commissioner shall have the authority to waive penalties and grant extensions of time to file a return or pay a tax, or both, to any class of taxpayers when the Tax Commissioner in his discretion finds that the normal due date has, or would, cause undue hardship to taxpayers who were, or would be, unable to use electronic means to file a return or pay a tax because of a power or systems failure that causes the Department's electronic filing or payment systems to be nonfunctional for all or a portion of a day on or about the due date for a return or payment.


H. The Department of Taxation is hereby appropriated Land Conservation Incentive Act fees imposed under § 58.1-513 C. 2., Code of Virginia, on the transferring of the value of the donated interest. The Code of Virginia specifies such fees will be used by the Departments of Taxation and Conservation and Recreation to recover the direct cost of administration incurred in implementing the Virginia Land Conservation Act.