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2016 SESSION

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SB 444 Sales and use tax; refunds.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Sales and use tax; refunds. Prohibits any taxpayer failing to give a dealer at the time of purchase an exemption certificate that was issued by the Department of Taxation from receiving interest on a refund claim for any period prior to the date the refund claim is completed. This bill is identical to HB 398.

SUMMARY AS INTRODUCED:

Sales and use tax; refunds. Prohibits any taxpayer failing to give a dealer at the time of purchase an exemption certificate that was issued by the Department of Taxation from receiving interest on a refund claim for any period prior to the date the refund claim is completed. The bill also subjects tax preparers of and tax practitioners assisting with false or fraudulent returns, exemption certificates, or refund requests to the same criminal penalty (Class 1 misdemeanor) to which dealers who violate the sales tax laws are subjected.