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2001 SESSION

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SB 797 State taxes; accrual and payment of interest on refunds.

Introduced by: William C. Mims | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

State taxes; accrual and payment of interest on refunds. Requires that interest on refunds of state taxes accrues 21 days after payment of the tax. Current law provides that interest accrues 60 days after payment of the tax or 60 days after the last day prescribed by law for such payment, whichever is later.

FULL TEXT

• 01/10/01  Senate: Presented & ordered printed, prefiled 12/05/00 016989500  pdf | impact statement

HISTORY

• 01/10/01  Senate: Presented & ordered printed, prefiled 12/05/00 016989500
• 01/10/01  Senate: Referred to Committee on Finance
• 01/17/01  Senate: Stricken at request of Patron in Finance (15-Y 0-N)