2013 Regular Session



Tax Overpayment - Interest on Refunds

Sponsored by:

Senator Kasemeyer


In the Senate - Unfavorable Report by Budget and Taxation

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:Senator Kasemeyer
Additional Facts:Cross-filed with: HB0205
Bill File Type: Regular
Effective Date(s): July 1, 2013
Budget and Taxation  Listen to Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Comptroller
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes:Article - Tax - General

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October 24, 2017 1:07 P.M.