HB0205

2013 Regular Session

 

Entitled:

Tax Overpayment - Interest on Refunds

Sponsored by:

Delegate Cardin

Status:

In the House - Hearing 2/19 at 1:00 p.m.


Synopsis: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.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Cardin, Barve, DeBoy, Krebs, and Malone
Additional Facts:Cross-filed with: SB0100
Bill File Type: Regular
Effective Date(s): July 1, 2013
Committee(s):
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Comptroller
Interest
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes:Article - Tax - General
(13-603)

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October 24, 2017 1:00 P.M.