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2003 SESSION

• | print version

HB 2538 Tax administration; application; correction of state tax assessment.

Introduced by: Allen L. Louderback | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Tax administration; application to court for correction of state tax assessment. Eliminates the current requirement that a taxpayer must pay the assessment in order to appeal to the circuit court. The Tax Commissioner would be authorized to petition the court to require the taxpayer to pay upon a showing that the Department is likely to prevail on the merits of the case. If the court grants such motion by the Tax Commissioner, the taxpayer must pay the assessment, post a bond, or offer a letter of credit.

FULL TEXT

• 01/08/03  House: Presented & ordered printed, prefiled 01/08/03 030981836  pdf | impact statement
• 02/27/03  House: Bill text as passed House and Senate (HB2538ER)  pdf | impact statement
• 03/31/03  Governor: Acts of Assembly Chapter text (CHAP0908)  pdf

HISTORY

• 01/08/03  House: Presented & ordered printed, prefiled 01/08/03 030981836
• 01/08/03  House: Referred to Committee on Finance
• 01/29/03  House: Reported from Finance (22-Y 0-N)
• 01/31/03  House: Read first time
• 02/01/03  House: Read second time and engrossed
• 02/03/03  House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
• 02/03/03  House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
• 02/03/03  House: Communicated to Senate
• 02/04/03  Senate: Constitutional reading dispensed
• 02/04/03  Senate: Referred to Committee on Finance
• 02/11/03  Senate: Reported from Finance (15-Y 0-N)
• 02/12/03  Senate: Const. reading disp., passed by for the day (40-Y 0-N)
• 02/12/03  Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
• 02/13/03  Senate: Read third time
• 02/13/03  Senate: Passed Senate (39-Y 0-N)
• 02/13/03  Senate: VOTE: PASSAGE R (39-Y 0-N)
• 02/13/03  Senate: Rec. of Sen. passage agreed to by Senate (38-Y 0-N)
• 02/13/03  Senate: VOTE: (38-Y 0-N)
• 02/13/03  Senate: Passed Senate (38-Y 0-N)
• 02/13/03  Senate: VOTE: (38-Y 0-N)
• 02/27/03  House: Bill text as passed House and Senate (HB2538ER)
• 03/05/03  House: Enrolled
• 03/05/03  House: Signed by Speaker
• 03/06/03  Senate: Signed by President
• 03/22/03  Governor: Approved by Governor-Chapter 908 (effective 7/1/03)
• 03/31/03  Governor: Acts of Assembly Chapter text (CHAP0908)