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2002 SESSION

• | print version

HB 1172 Tax assessment appeals process.

Introduced by: William J. Howell | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax assessment appeals process. Establishes a new appeals process for taxpayers assessed with individual and corporate income tax and aggrieved by any such assessment or by the Tax Commissioner's determination. Taxpayers may file an appeal with an independent hearing examiner appointed by the Attorney General from a list of experienced tax attorneys. The bill also eliminates the requirement that a taxpayer must first pay a contested tax assessment or post a bond before he may challenge in circuit court concerning an income tax assessment. Finally, the bill allows for a protective claim for refund of the income tax to be filed within one year after either the Tax Commissioner's or independent hearing examiner's determination.

FULL TEXT

• 01/10/02  Senate: Presented & ordered printed 024313772  pdf | impact statement

HISTORY

• 01/10/02  Senate: Presented & ordered printed 024313772
• 01/10/02  House: Referred to Committee on Finance
• 01/21/02  House: Assigned to Finance sub-committee: 1
• 02/04/02  House: Stricken from docket by Finance (22-Y 0-N)