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2003 SESSION

• | print version

SB 1020 Local taxes; waiver of penalty and interest.

Introduced by: W. Roscoe Reynolds | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local taxes; waiver of penalty and interest. Authorizes local governments to enact ordinances for the waiver of penalty and interest imposed for the failure to file a return or to pay a tax. Such ordinance shall provide that penalty and interest may be waived in circumstances where the payment of all penalty and interest would result in an undue hardship on the taxpayer. If a local governing body enacts such ordinance, the treasurer shall have the discretion to determine if an undue hardship exists and to waive all or a portion of interest and penalty.

FULL TEXT

• 01/08/03  Senate: Presented & ordered printed, prefiled 01/08/03 032390524  pdf | impact statement

HISTORY

• 01/08/03  Senate: Presented & ordered printed, prefiled 01/08/03 032390524
• 01/08/03  Senate: Referred to Committee on Finance
• 02/04/03  Senate: Left in Finance