License taxes; interest rate for certain refunds. (SB255)
Introduced By
Progress
✓ |
Introduced |
✗ |
Passed Committee |
☐ |
Passed House |
☐ |
Passed Senate |
☐ |
Signed by Governor |
☐ |
Became Law |
Description
License taxes; interest rate for certain refunds. Authorizes a locality to establish the interest rate for a tax refund due to a taxpayer's overstatement of gross receipts for purposes of determining the amount due for a business license tax at a rate lower than that required for interest on delinquent taxes. Current law requires that the interest rate for a refund of any local tax be at the same rate as set for interest on delinquent taxes. Read the Bill »
Status
01/23/2018: Failed to Pass in Committee
History
Date | Action |
---|---|
01/05/2018 | Prefiled and ordered printed; offered 01/10/18 18103473D |
01/05/2018 | Referred to Committee on Finance |
01/13/2018 | Impact statement from TAX (SB255) |
01/23/2018 | Continued to 2019 in Finance (16-Y 0-N) (see vote tally) |