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2005 SESSION

• | print version

HB 2374 Business tax, local; appeals process.

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

SUMMARY AS INTRODUCED:

Local taxes; appeals and rulings process.  Requires the commissioner of the revenue or other assessing official to include the facts and arguments supporting his decision in a written determination when a correction is sought for a business tax assessment. The taxpayer is also required to submit a copy of the written determination with any appeal to the Tax Commissioner. Finally, the bill shortens the time from two years to 180 days for determining when the taxpayer may appeal to the Tax Commissioner absent a final determination from the commissioner of the revenue.

FULL TEXT

• 01/12/05  House: Prefiled & ordered printed; offered 01/12/05 056656540  pdf | impact statement

HISTORY

• 01/12/05  House: Prefiled & ordered printed; offered 01/12/05 056656540
• 01/12/05  House: Referred to Committee on Finance
• 01/18/05  House: Assigned to Finance sub-committee: #2
• 02/02/05  House: Incorporated by Fin. (HB2679-Lingamfelter) (22-Y 0-N)