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1999 SESSION
SB 868 Interest rates; tax overpayments.
Introduced by: Malfourd W. Trumbo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Interest rates; tax overpayments. Provides that the interest rate paid on refunds of overpayments by taxpayers shall be the “overpayment rate” for noncorporate taxpayers established by the Internal Revenue Code plus two percent.
SUMMARY AS INTRODUCED:
Interest rates; tax overpayments. Provides that the interest rate paid on refunds of overpayments by taxpayers shall be the “overpayment rate” for noncorporate taxpayers established by the Internal Revenue Code plus two percent.