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2002 SESSION

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HJ 133 Study; administrative procedures of Department of Taxation.

Introduced by: Clarence E. Phillips | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Administrative procedures of the Department of Taxation. The Joint Legislative Audit and Review Commission (JLARC) is requested to examine (i) the Department of Taxation's new enhanced computer system and its impact on collections of both the state income tax and the sales and use tax; (ii) the problems arising from the new income tax return form; (iii) how the new computer system and the new tax return impacted the refund procedure during the past two years; (iv) and any other information regarding the administration of state taxes by the Department that would assist the General Assembly in its tax policy decisions.

The Commission must report its written findings and recommendations to the Governor and the 2003 General Assembly.


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