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_ 336 Item Details($) Appropriations($) ITEM 258. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 Act (§ 58.1-520 et seq. of the Code of Virginia). For taxpayers filing a return before July 1, 2025, refunds due pursuant to this Item shall be issued on or before October 15, 2025. In no case shall any interest be paid on any refund due pursuant to this Item. HH. Notwithstanding any other provision of the Code of Virginia or this act to the contrary, the Department of Taxation shall not be required to comply with the provisions of Virginia Code § 59.1-293.12 requiring unannounced investigations every 24 months to verify that a retail dealer is not selling retail tobacco products to persons under 21 years of age. 259. Tax Value Assistance to Localities (73400) $2,377,024 $2,377,024 $2,513,062 Training for Local Assessors (73401) $160,394 $160,394 $296,432 Valuation and Assessment Assistance for Localities (73410) $2,216,630 $2,216,630 Fund Sources: General $835,047 $835,047 $971,085 Special $1,541,977 $1,541,977 Authority: Title 58.1, Chapters 32, 34, 35, 36, and 39 and §§ 58.1-202, subdivisions 6, 10, and 11, 58.1-206; §§ 58.1-2655, 58.1-3239, 58.1-3278, and 58.1-3374, Code of Virginia. A. The department is hereby authorized to recover from participating localities, as special funds, the direct costs associated with assessor/property tax and local valuation and assessments training classes. In accordance with § 58.1-206, Code of Virginia, the assessing officers and board members attending shall continue to be reimbursed for the actual expenses incurred by their attendance at the programs. B. In the expenditure of funds out of its appropriations for determination of true values of locally taxable real estate for use by the Board of Education in state school fund distributions, the Department of Taxation shall use a sufficiently representative sampling of parcels, in accordance with the classification system as established in § 58.1-208, Code of Virginia, to reflect actual true values; further, the department shall, upon request of any local school board, review its initial determination and promptly inform the Board of Education of corrections in such determination. C. Notwithstanding any other provision of law, the requirement that the Department of Taxation print and distribute local tax forms, instructions, and property tax books shall be satisfied by the posting of such documents on the department's web site. 260. Administrative and Support Services (79900) $54,864,665 $188,328,909 $54,864,665 $60,630,056 General Management and Direction (79901) $30,066,690 $30,630,934 $30,066,690 $30,812,012 Information Technology Services (79902) $24,797,975 $157,697,975 $24,797,975 $29,818,044 Fund Sources: General $54,711,211 $188,175,455 $54,711,211 $60,476,602 Special $153,454 $153,454 Authority: §§ 58.1-200, 58.1-202, and 58.1-213, Code of Virginia. A. To defray the costs of administration for voluntary contributions made on individual income tax returns for taxable years beginning on or after January 1, 2003, the Department of Taxation may retain up to five percent of the contributions made to each organization, not to exceed a total of $50,000 from all organizations in any taxable year. B. The Department is hereby authorized to request and receive a treasury loan to fund the necessary start-up costs associated with the implementation of a sales and use tax modification or other state or local tax imposed pursuant to Chapter 766, 2013 Acts of Assembly. The treasury loan shall be repaid for these costs from the tax revenues. The Department shall also retain sufficient revenues to recover its costs incurred administering these taxes.