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2003 SESSION

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HB 1998 Local business taxes; appeals.

Introduced by: R. Lee Ware, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local business taxes; appeals. Takes away the right of the locality to appeal to the circuit court from an adverse ruling of the Tax Commissioner regarding the assessment of a local business tax. The bill also removes the burden of proof from the taxpayer when he appeals such a ruling.


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