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2023 SESSION

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SB 1502 Income tax, state; reassessment and refund upon filing of amended return or payment of assessment.

Introduced by: J. Chapman Petersen | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

State taxes; reassessment and refund upon filing of amended return or payment of assessment. Allows a refund or credit on either an actual or projected basis for erroneous tax payments made during the identical period during which any sales or use tax assessment is outstanding on or that is assessed on and after July 1, 2023.

FULL TEXT

• 01/20/23  Senate: Presented and ordered printed 23104288D  pdf | impact statement

HISTORY

• 01/20/23  Senate: Presented and ordered printed 23104288D
• 01/20/23  Senate: Referred to Committee on Finance and Appropriations
• 02/01/23  Senate: Passed by indefinitely in Finance and Appropriations (14-Y 2-N)