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2020 SESSION

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HB 1694 Tax credits; creates vested interest.

Introduced by: C. Matthew Fariss | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax credits; vested interest. Creates a vested interest when a taxpayer claims a tax credit, including an interest in any conditions placed upon the credit, and prohibits alteration of such interest by a subsequent action of the General Assembly. The provisions of the act are retroactive but shall not be construed to extend the time during which a taxpayer may file an amended tax return.


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