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2018 SESSION

• | print version

SB 255 License taxes; interest rate for certain refunds.

Introduced by: Rosalyn R. Dance | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

License taxes; interest rate for certain refunds. Authorizes a locality to establish the interest rate for a tax refund due to a taxpayer's overstatement of gross receipts for purposes of determining the amount due for a business license tax at a rate lower than that required for interest on delinquent taxes. Current law requires that the interest rate for a refund of any local tax be at the same rate as set for interest on delinquent taxes.

FULL TEXT

• 01/05/18  Senate: Prefiled and ordered printed; offered 01/10/18 18103473D  pdf | impact statement

HISTORY

• 01/05/18  Senate: Prefiled and ordered printed; offered 01/10/18 18103473D
• 01/05/18  Senate: Referred to Committee on Finance
• 01/23/18  Senate: Continued to 2019 in Finance (16-Y 0-N)