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2013 SESSION

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SB 710 Local taxes; interest on refunds and delinquent taxes, report.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local taxes; interest on refunds and delinquent taxes. Authorizes a locality to not pay interest on refunds owed to a taxpayer that are due to willful errors made by the taxpayer. The bill also directs the Chairmen of the House and Senate Committees on Finance to convene a working group to consider the feasibility and fiscal impact on local governments of establishing uniform methods of assessing interest earned on overpayment of taxes or charged for underpayment of taxes and uniform criteria for evaluating the timely repayment of taxes. The bill incorporates SB 937.

FULL TEXT

• 11/28/12  Senate: Prefiled and ordered printed; offered 01/09/13 13100850D  pdf | impact statement
• 01/16/13  Senate: Committee substitute printed to Web only 13104336D-S1  pdf

HISTORY

• 11/28/12  Senate: Prefiled and ordered printed; offered 01/09/13 13100850D
• 11/28/12  Senate: Referred to Committee on Finance
• 01/16/13  Senate: Committee substitute printed to Web only 13104336D-S1
• 01/22/13  Senate: Incorporates SB937
• 01/22/13  Senate: Stricken at request of Patron in Finance (14-Y 0-N)