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2023 SESSION

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HB 1645 Litter tax; penalty for failure to timely pay.

Introduced by: Timothy Anderson-Resigned 4/3 | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Litter tax; penalty for failure to timely pay. Prohibits the Department of Taxation from imposing any penalty or interest for failure to pay the litter tax without first notifying the taxpayer at least 30 days prior to the date that a return must be filed. This bill is identical to SB 996.

SUMMARY AS INTRODUCED:

Litter tax; penalty for failure to timely pay. Reduces the penalty for failure to timely pay the litter tax to $10. Currently, the penalty is $100 plus an amount equal to the taxes due, including all delinquent taxes, and the amount that the Department of Taxation expended in collecting such delinquent taxes.