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2023 SESSION

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SB 996 Litter tax; penalty for failure to timely pay.

Introduced by: Frank M. Ruff, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

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 HB 1645.

SUMMARY AS INTRODUCED:

State taxes; notice before penalty and interest. Provides that, for taxes administered by the Department of Taxation or other state agencies or bodies, no penalty or interest may be imposed upon a taxpayer for failure to pay a state tax or file a return without first notifying the taxpayer that a return is required to be made or that a tax assessment bill is due and providing a second notice to such taxpayer prior to the date any penalty will be imposed, any interest will begin to accrue, or both, as applicable.