Altering the day on which interest begins to accrue on specified taxpayer refunds from the 45th day after a refund claim is filed to the date the overpayment is made; allowing interest to accrue on a taxpayer refund from the 45th day after the claim is filed if the claim for a refund is based on an error or mistake of the claimant not attributable to the State; repealing a specified prohibition on a tax collector paying interest on specified refunds; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|1/22/2013||Text - First - Tax Overpayment - Interest on Refunds|
( 13-603 )
Last Updated: 2/3/2020 2:27 PM