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2002 SESSION

• | print version

SB 530 Income taxes; payment of interest on refunds.

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

SUMMARY AS PASSED: (all summaries)

State taxes; accrual and payment of interest on refunds. Requires that interest on refunds of state income taxes accrue 30 days after payment of the tax if the income tax return was filed via electronic means and 60 days if such tax return was filed by other than electronic means. Current law provides that interest accrue 60 days after payment of the tax or 60 days after the last day prescribed by law for such payment, whichever is later. The bill's provisions are effective beginning with taxable year 2003.

FULL TEXT

• 01/09/02  Senate: Presented & ordered printed, prefiled 01/09/02 026353500  pdf | impact statement
• 01/22/02  Senate: Committee substitute printed 022774500-S1  pdf | impact statement
• 03/14/02  Senate: Bill text as passed Senate and House (SB530ER)  pdf | impact statement
• 04/04/02  Governor: Acts of Assembly Chapter text (CHAP0462)  pdf

HISTORY

• 01/09/02  Senate: Presented & ordered printed, prefiled 01/09/02 026353500
• 01/09/02  Senate: Referred to Committee on Finance
• 01/22/02  Senate: Committee substitute printed 022774500-S1
• 01/22/02  Senate: Reported from Finance with substitute (16-Y 0-N)
• 01/23/02  Senate: Constitutional reading dispensed (40-Y 0-N)
• 01/23/02  Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
• 01/24/02  Senate: Read second time
• 01/24/02  Senate: Reading of substitute waived
• 01/24/02  Senate: Committee substitute agreed to 022774500-S1
• 01/24/02  Senate: Engrossed by Senate - committee substitute 022774500-S1
• 01/25/02  Senate: Read third time and passed Senate (40-Y 0-N)
• 01/25/02  Senate: VOTE: PASSAGE R (40-Y 0-N)
• 01/25/02  Senate: Communicated to House
• 02/04/02  House: Placed on Calendar
• 02/04/02  House: Read first time
• 02/04/02  House: Referred to Committee on Finance
• 02/25/02  House: Reported from Finance (22-Y 0-N)
• 02/26/02  House: Read second time
• 02/27/02  House: Read third time
• 02/27/02  House: Passed House BLOCK VOTE (99-Y 0-N)
• 02/27/02  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
• 03/14/02  Senate: Bill text as passed Senate and House (SB530ER)
• 03/18/02  Senate: Enrolled
• 03/18/02  House: Signed by Speaker
• 03/19/02  Senate: Signed by President
• 04/02/02  Governor: Approved by Governor-Chapter 462 (effective - see bill)
• 04/04/02  Governor: Acts of Assembly Chapter text (CHAP0462)