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2024 SESSION
SB 294 Local tax; penalties and interest.
Introduced by: Bill DeSteph | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Local tax; penalties and interest. Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment. The bill provides that no interest will accrue on any unpaid balances 90 days after the date on which a taxpayer files an application for correction by the locality, an administrative appeal, or an application to court for meals taxes, until such appeal is resolved. The bill creates notice procedures prior to a locality making a levy on property due to delinquent tax payments.
FULL TEXT
AMENDMENTS
HISTORY
- 01/09/24 Senate: Prefiled and ordered printed; offered 01/10/24 24104403D
- 01/09/24 Senate: Referred to Committee on Finance and Appropriations
- 02/06/24 Senate: Passed by indefinitely in Finance and Appropriations (10-Y 5-N)