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1995 SESSION

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HB 2263 Income tax returns; penalties.

Introduced by: David G. Brickley | all patrons    ...    notes | add to my profiles

SUMMARY:

Income tax returns; penalties. Prohibits the Department of Taxation from imposing a penalty on late state income tax returns if no tax is due. The bill also requires the Department to recognize an extension period granted to a taxpayer when a taxpayer fails to meet an extended due date and a penalty is imposed. Current law allows the Department to impose a penalty based on the original due date.

FULL TEXT

• 01/23/95  House: Presented & ordered printed LD8558136  pdf

HISTORY

• 01/23/95  House: Presented & ordered printed LD8558136
• 01/23/95  House: Referred to Committee on Finance
• 01/26/95  House: Assigned to Finance sub-committee: 1
• 02/08/95  House: No action taken by Finance by voice vote