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1997 SESSION

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HB 2187 Correction of erroneous assessments of local license taxes.

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

SUMMARY:

Correction of erroneous assessments of local license taxes by judicial determination. Provides that a taxpayer has one year from the date of the State Tax Commissioner's final determination of an appeal of a locality's decision regarding the BPOL tax to file for relief of an erroneous assessment in the circuit court. This period for filing an appeal is in addition to the (i) three years from the last day of the tax year for which an assessment is made or (ii) one year from the date of the assessment.


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