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2006 SESSION

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SB 583 Income tax, state; tax payers have one year to file amended return after change in another state.

Introduced by: Walter A. Stosch | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax administration; amended return filing after change in another state.  Allows taxpayers one year from the final determination of a change made by any other state to file an amended return in the Commonwealth; requires taxpayers to file amended returns to report a reduction in credit for taxes paid to another state due to changes made by the other state; and reconciles inconsistent statutory periods for filing amended returns resulting from federal changes.


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