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2013 SESSION

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HB 1578 Local taxes; interest on refunds and delinquent taxes.

Introduced by: Tony O. Wilt | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local taxes; interest on refunds and delinquent taxes. Authorizes each locality not to pay interest on the refund of local taxes when the refund is due to errors made by the taxpayer, provided that the locality does not collect interest on taxes that are delinquent because of errors made by the locality. The benefit of not collecting or paying interest applies only when the refund or payment of the delinquent taxes is made within 60 days of notice of the error.


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