HOUSE BILL 1388

File Code: Taxes - Income

Sponsored By:

Delegate Brinkley

Entitled:

Multiple Income Tax Audits - Reimbursement of Taxpayer Expenses

Synopsis:

Requiring the Comptroller to reimburse an individual for the reasonable costs and expenses, including reasonable attorney's fees, incurred as a result of an examination or audit of the individual's income tax return and any related proceedings, if the Comptroller audited the individual within the 12 months immediately preceding the initiation of the current examination or audit, and both the previous audit and the current audit resulted in a determination of no deficiency.

History by Legislative Date

House Action

2/28

First Reading House Rules and Executive Nominations

3/6

Re-referred Ways and Means

3/8

Hearing 3/22 at 1:00 p.m.

3/24

Withdrawn

Senate Action

No Action

Bill indexed under the following Subjects:

AUDITORS AND AUDITS

COMPTROLLER

EXAMINATIONS

INCOME TAX

Bill affects the following Statute:

Tax - General

( 13-305 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered