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2020 SESSION

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HB 1219 Taxation, Department of; period of limitations, amended returns, refunds.

Introduced by: Kathy K.L. Tran | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Department of Taxation; period of limitations; amended returns; refunds. Increases the period within which a taxpayer may file an amended return with the Department of Taxation from three years to seven years from the last day prescribed by law for the timely filing of the return. The bill increases the period within which a refund may be made for overpayment upon discovery by the Department or on written application of the taxpayer from three years to seven years from the last day prescribed by law for the timely filing of the return.


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