Legislation

Title: Tax Overpayment - Interest on Refunds
Sponsored by: Senators Bates, Cassilly, Eckardt, Edwards, Hershey, Ready, Robinson, Salling, Serafini, Simonaire, and Waugh
Status: In the House - Hearing 3/21 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Altering the day on which interest begins to accrue on certain taxpayer refunds of certain tax payments; requiring a tax collector to pay interest on certain taxpayer refunds beginning on the date of the overpayment if the overpayment is attributable to an error or a mistake of the State or a unit of the State government; etc.

Committees

Original:: Budget and Taxation

Opposite:: Ways and Means

Details

Introduced in a prior session as: SB0260 Session: 2017 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber Senate Calendar Date 1/25/2018 Legislative Date 1/25/2018 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Tax Overpayment - Interest on Refunds Proceedings
Chamber Senate Calendar Date 1/25/2018 Legislative Date 1/25/2018 Action Hearing 2/14 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/19/2018 Legislative Date 2/19/2018 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/20/2018 Legislative Date 2/20/2018 Action Favorable Adopted Proceedings 30
Chamber Senate Calendar Date 2/20/2018 Legislative Date 2/20/2018 Action Second Reading Passed Proceedings 30
Chamber Calendar Date Legislative Date Action Text - Third - Tax Overpayment - Interest on Refunds Proceedings
Chamber Senate Calendar Date 2/22/2018 Legislative Date 2/22/2018 Action Third Reading Passed (45-0) Proceedings 32
Chamber House Calendar Date 2/23/2018 Legislative Date 2/23/2018 Action Referred Ways and Means Proceedings 33
Chamber House Calendar Date 3/05/2018 Legislative Date 3/05/2018 Action Hearing 3/21 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/25/2018	1/25/2018	First Reading Budget and Taxation
			Text - First - Tax Overpayment - Interest on Refunds
Senate	1/25/2018	1/25/2018	Hearing 2/14 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation
Senate	2/19/2018	2/19/2018	Favorable Report by Budget and Taxation
Senate	2/20/2018	2/20/2018	Favorable Adopted	30
Senate	2/20/2018	2/20/2018	Second Reading Passed	30
			Text - Third - Tax Overpayment - Interest on Refunds
Senate	2/22/2018	2/22/2018	Third Reading Passed (45-0)	32
House	2/23/2018	2/23/2018	Referred Ways and Means	33
House	3/05/2018	3/05/2018	Hearing 3/21 at 1:00 p.m.

File Code

Subjects

Statutes