RD485 - Annual Report on the Tax Collections Process and the Virginia Taxpayer Bill of Rights

Executive Summary:

The 1996 General Assembly enacted Chapter 634, 1996 Acts of Assembly (HB 1451), which established the Virginia Taxpayer Bill of Rights (TBR). The legislation largely codified the Department of Taxation's existing procedures with respect to audit, collection and appeals processes. The legislation also requires that the Department furnish written explanations of its audit and collections processes to taxpayers, as well as create a formal problem resolution program and designate a Taxpayer Rights Advocate to oversee the program. Finally, the legislation created a requirement under Section 58.1-202 of the Code of Virginia for the Tax Commissioner to file an annual report detailing the procedures used in the agency's collection process, and how the TBR is implemented to assist with collections.