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2007 SESSION
HB 2442 Omitted tax bills; to identify specific tax and penalty being assessed.
Introduced by: Jeffrey M. Frederick | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Bills sent for omitted taxes. Requires bills sent by the Department of Taxation for unpaid or omitted taxes to identify the specific tax or taxes (or the specific tax return that was not filed), identify the actual return filed by the taxpayer that relates to the assessment of any tax, and to include in separately stated line items the amount of any penalty or interest being assessed. The bill is effective Octobe 1, 2007.
SUMMARY AS INTRODUCED:
Bills sent for omitted taxes. Requires bills sent by the Department of Taxation for unpaid or omitted taxes to identify the specific tax or taxes (or the specific tax return that was not filed), identify the actual return filed by the taxpayer that relates to the assessment of any tax, and to include in separately stated line items the amount of any penalty or interest being assessed.