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2023 SESSION

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HB 1927 Tax returns; filing returns or payment of taxes by mail.

Introduced by: Tara A. Durant | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Filing of tax returns or payment of taxes by mail. Provides that a remittance of a tax return or a tax payment shall be deemed to have been timely received if, through no fault of the taxpayer, no postmark is affixed or the postmark affixed by the United States Postal Service is illegible or bears no date and such tax return or payment is received within five days of the due date. The bill also provides that no penalty or interest shall be imposed (i) if a taxpayer provides evidence that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made on time or (ii) if a taxpayer's failure to file a return or to pay a tax to a locality was the fault of the United States Postal Service.


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