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2008 SESSION
HB 849 Land preservation tax credit; taxpayer to give consent when tax credit, etc. has been transferred.
Introduced by: R. Lee Ware, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Income tax; land preservation tax credits. Specifies when a taxpayer is deemed to give consent regarding certain tax information when a tax credit or other tax attribute has been transferred. The legislation also addresses the statute of limitations, waiver of same, notice requirements, and participation in administrative and judicial remedies regarding any tax attributable to pass-through entity items.
SUMMARY AS INTRODUCED:
Income tax; land preservation tax credits. Specifies when a taxpayer is deemed to give consent regarding certain tax information when a tax credit or other tax attribute has been transferred. The legislation also addresses the statute of limitations, waiver of same, notice requirements, and participation in administrative and judicial remedies regarding any tax attributable to pass-through entity items.