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2002 SESSION

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SB 299 Sales and use tax; returns and payments by dealers.

Introduced by: John H. Chichester | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; returns and payments by dealers. Requires dealers to accelerate the June sales and use tax payment by making them pay an amount equal to the sales and use tax liability for the month of May as the estimated amount of sales and use tax liability for the month of June. Such payment must be made by the 25th of June. Failure to make such payment subjects the dealer to an additional penalty of 30 percent of the amount that should have been paid. The bill contains an emergency clause.

FULL TEXT

• 01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 024300208  pdf | impact statement

HISTORY

• 01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 024300208
• 01/09/02  Senate: Referred to Committee on Finance
• 02/13/02  Senate: Left in Finance