1997 Regular Session

HOUSE BILL 1396

CHAPTER NUMBER: 546 File Code: Miscellaneous
Sponsored By:
Delegate Finifter
Entitled:
Inheritance Tax Refunds - Limitations Period

Synopsis:

Altering the time within which a claim for refund of inheritance tax may be filed, to provide that a claim may not be filed after 3 years from the date of the event that caused the refund, instead of 3 years from the date the tax was paid; and providing for the application of the Act.

Legislative History

House Action
2/21
First Reading Ways and Means
2/26
Hearing 3/12 at 1:00 p.m.
3/18
Favorable Report by Ways and Means
Favorable Report Adopted
Second Reading Passed
3/20
Third Reading Passed (133-1)
4/3
Returned Passed
5/8
Signed by the Governor Chapter 546
Senate Action
3/21
First Reading Budget and Taxation
3/24
Hearing 3/26 at 1:00 p.m.
4/5
Favorable Report by Budget and Taxation
Favorable Report Adopted
Second Reading Passed
4/6
Third Reading Passed (47-0)
Bill indexed under the following Subject:
INHERITANCE TAX
Bill affects the following Statute:
Tax - General
( 13-1104 )

Documents:

Bill Text:
First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)