Department of Taxation [161]
Secretarial Area: Finance
Operating Budget Summary
This table shows the Governor's proposed budget for the next two years and the agency's official budget for the previous six years.
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Biennium Fiscal Year Source GF NGF Total
2008-2010 2009 Chapter 872, 2010 Acts of Assembly $87,911,521 $9,519,328 $97,430,849
2008-2010 2010 Chapter 872, 2010 Acts of Assembly $86,502,030 $10,323,428 $96,825,458
2010-2012 2011 Chapter 2, 2012 Acts of Assembly $80,343,481 $79,095,742 $159,439,223
2010-2012 2012 Chapter 2, 2012 Acts of Assembly $79,265,900 $80,095,742 $159,361,642
2012-2014 2013 Chapter 1, 2014 Acts of Assembly $82,800,439 $13,534,945 $96,335,384
2012-2014 2014 Chapter 1, 2014 Acts of Assembly $85,577,236 $13,309,945 $98,887,181
2014-2016 2015 Chapter 665, 2015 Acts of Assembly $91,784,551 $13,570,577 $105,355,128
2014-2016 2015 Previous Legislative Appropriation $91,784,551 $13,570,577 $105,355,128
2014-2016 2015 Governor's Amendments $0 $0 $0
2014-2016 2015 General Assembly Adjustments $0 $0 $0
2014-2016 2016 Chapter 665, 2015 Acts of Assembly $92,555,814 $13,975,577 $106,531,391
2014-2016 2016 Previous Legislative Appropriation $92,730,814 $13,570,577 $106,301,391
2014-2016 2016 Governor's Amendments ($175,000) $405,000 $230,000
2014-2016 2016 General Assembly Adjustments $0 $0 $0
Positions Budget Summary
Biennium Fiscal Year Source GF NGF Total
2008-2010 2009 Chapter 872, 2010 Acts of Assembly 959.50 37.00 996.50
2008-2010 2010 Chapter 872, 2010 Acts of Assembly 959.50 37.00 996.50
2010-2012 2011 Chapter 2, 2012 Acts of Assembly 955.50 37.00 992.50
2010-2012 2012 Chapter 2, 2012 Acts of Assembly 955.50 37.00 992.50
2012-2014 2013 Chapter 1, 2014 Acts of Assembly 890.00 37.00 927.00
2012-2014 2014 Chapter 1, 2014 Acts of Assembly 888.00 42.00 930.00
2014-2016 2015 Chapter 665, 2015 Acts of Assembly 893.00 47.00 940.00
2014-2016 2015 Previous Legislative Appropriation 893.00 47.00 940.00
2014-2016 2015 Governor's Amendments 0.00 0.00 0.00
2014-2016 2015 General Assembly Adjustments 0.00 0.00 0.00
2014-2016 2016 Chapter 665, 2015 Acts of Assembly 883.00 57.00 940.00
2014-2016 2016 Previous Legislative Appropriation 893.00 47.00 940.00
2014-2016 2016 Governor's Amendments (10.00) 10.00 0.00
2014-2016 2016 General Assembly Adjustments 0.00 0.00 0.00
Operating Budget Addenda (in order of greatest impact)
•
Implement U.S. Treasury Vendor Offset Program Decision Package
  Provides appropriation and language authorizing the recovery of the Department of Taxation's costs to implement the U.S. Treasury Vendor Offset Reciprocal Program (TOPS), which offsets U.S. Treasury vendor payments against Commonwealth debts and vice versa. Program costs include modifications to the Department of Taxation's automated systems as well as other ongoing administrative expenses.
 
  FY FY
Nongeneral Fund $0 $405,000
•
Move Chapter 2 savings from Central Appropriations to agency budgets Decision Package
  Moves FY 2016 savings included in Item 471 of Chapter 2, 2014 Acts of Assembly, Special Session I, from Central Appropriations to applicable agency budgets. These amounts are not a part of the additional savings assumed in Chapter 3, 2014 Acts of Assembly, Special Session I (HB 5010).
 
  FY FY
General Fund $0 ($175,000)
•
Adjust language for filing local estimated tax returns Decision Package
  Makes a technical correction to meet the intent of Item 270 P of Chapter 2, 2014 Special Session I Acts of Assembly. The language allows taxpayers to file estimated income tax returns directly with the Department of Taxation instead of local commissioners of the revenue and requires electronic transmission of any estimated income tax returns filed with local commissioners to the department.
•
Establish new service area for general legal and technical services Decision Package
  Creates a new service area, Legal and Technical Services, to reflect the agency's new Office of General Legal and Technical Services within its organizational structure.
•
Increase enforcement of Retail Sales and Use Tax dealer exemptions Decision Package
  Reflects additional general fund revenue from increased validation and enforcement of Retail Sales and Use Tax dealer exemptions.
•
Require electronic filing for homeowner associations Decision Package
  Eliminates language exempting homeowner associations from electronic filing requirements. Homeowner associations will be required to electronically file income tax returns with the new availability of a free electronic filing system developed by the Department of Taxation. Associations will be able to apply for a waiver if electronic filing presents an unreasonable burden.
•
Require pass-through entity electronic filing Decision Package
  Provides language requiring electronic filing of tax returns for pass-through entities.
•
Transfer positions for administration of court debt Decision Package
  Transfers positions within the agency to reflect current staffing levels and adjusts the position level within the Court Debts Collection Program.
•
Eliminate Tax Stamp Fee General Assembly Adjustment
  This amendment eliminates the proposed authorization for the Department of Taxation to charge an administrative fee on cigarette revenue stamps.
•
Tax Department Report General Assembly Adjustment
  This amendment requires a quarterly report on the amount of state sales and use tax that is remitted to certain public facilities and local tourism projects to assist with debt financing.


p3_bullets - Official Enacted Budget - 01-24-2026 19:12:40