SB0100

2013 Regular Session

 

Entitled:

Tax Overpayment - Interest on Refunds

Sponsored by:

Senator Kasemeyer

Status:

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
Committee(s):
Budget and Taxation  Listen to 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)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 1:07 P.M.