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1996 SESSION

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HB 803 Federal retirees missing deadline for opting out of Harper settlement.

Introduced by: David G. Brickley | all patrons    ...    notes | add to my profiles

SUMMARY:

Federal retirees missing deadline for opting out of Harper settlement. Allows any retired federal and military taxpayer who failed to give timely notice to the Department of Taxation that he intended to be bound by the decision of the Harper case to file with the Department, by October 1, 1996, evidence that his opt-out notice was mailed to the Department but was lost, or that he would have opted out of the settlement but failed to because he never received the form or because of an illness or medical condition. If the Tax Commissioner finds that the taxpayer's failure to opt out was due to one of these causes, the taxpayer will receive, subject to appropriation, a single payment on March 31, 1997, the full amount of the unlawfully collected income taxes for taxable years 1985, 1986, and 1987, with interest.


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