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2017 SESSION
SB 793 Small businesses; waiver of tax penalties.
Introduced by: Glen H. Sturtevant, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Waiver of tax penalties for small businesses. Waives any penalties related to taxes administered by the Department of Taxation for a small business during its first two years of operation as long as the business enters into an installment agreement with the Tax Commissioner for the payment of taxes. However, the bill provides that the Department of Taxation shall not be required to waive penalties for conversion of trust taxes or failure to remit state sales or withholding taxes.
SUMMARY AS INTRODUCED:
Waiver of tax penalties for small businesses. Waives any penalties related to taxes administered by the Department of Taxation for a small business during its first two years of operation as long as the business enters into an installment agreement with the Tax Commissioner for the payment of taxes.