Assessments in dispute; accrual of interest. (SB1152)
Introduced By
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Taxation; accrual of interest on assessments in dispute. Provides that after a taxpayer is audited and assessed and an application for correction is filed with the Tax Commissioner, interest will accrue at the Federal short-term rate starting nine months from the assessment date. Read the Bill »
Outcome
Bill Has Passed
History
| Date | Action |
|---|---|
| 01/12/2011 | Prefiled and ordered printed; offered 01/12/11 11102953D |
| 01/12/2011 | Referred to Committee on Finance |
| 01/24/2011 | Impact statement from TAX (SB1152) |
| 01/25/2011 | Reported from Finance (12-Y 0-N) (see vote tally) |
| 01/26/2011 | Constitutional reading dispensed (38-Y 0-N) (see vote tally) |
| 01/27/2011 | Read second time and engrossed |
| 01/28/2011 | Read third time and passed Senate (39-Y 0-N) (see vote tally) |
| 02/07/2011 | Placed on Calendar |
| 02/07/2011 | Read first time |
| 02/07/2011 | Referred to Committee on Finance |
| 02/08/2011 | Assigned Finance sub: #2 |
| 02/08/2011 | Impact statement from TAX (SB1152) |
| 02/09/2011 | Subcommittee recommends reporting (9-Y 0-N) |
| 02/09/2011 | Subcommittee recommends referring to Committee on Finance |
| 02/14/2011 | Reported from Finance (22-Y 0-N) (see vote tally) |
| 02/15/2011 | Read second time |
| 02/16/2011 | Read third time |
| 02/16/2011 | Passed House BLOCK VOTE (97-Y 0-N) |
| 02/16/2011 | VOTE: BLOCK VOTE PASSAGE (97-Y 0-N) (see vote tally) |
| 02/21/2011 | Enrolled |
| 02/21/2011 | Bill text as passed Senate and House (SB1152ER) |
| 02/21/2011 | Signed by Speaker |
| 02/22/2011 | Signed by President |
| 02/23/2011 | Impact statement from TAX (SB1152ER) |
| 03/18/2011 | G Approved by Governor-Chapter 295 (effective 7/1/11) |
| 03/18/2011 | G Acts of Assembly Chapter text (CHAP0295) |