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1996 SESSION

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HB 583 Reassessment and refund upon filing of an amended return.

Introduced by: Joseph P. Johnson, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Reassessment and refund upon filing of an amended return or payment of an assessment. Allows the filing of an amended return within the later of (i) three years from the last day prescribed for timely filing; (ii) 90 days from the final determination of a change or correction for any federal tax; (iii) two years, instead of one, from the filing of an amended return which results in additional tax; or (iv) two years from the payment of an assessment. This measure applies to amended returns filed on or after July 1, 1996.


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