File Code: Taxes - Income
- Sponsored By:
-
Senator Mooney
- Entitled:
-
Income Tax - Claims for Refunds
Allowing a claim for refund or credit for overpayment of income tax
attributable to a right to a reduction in a person's Maryland income
tax that is established by a decision or by an appeal of a decision of
an administrative board to be filed within 1 year after the date of a
final decision of the board or court; and providing that specified
claims for refund or credit for overpayment of income tax filed prior
to July 1, 2001, may not be denied on the basis of late filing of the
claim under specified circumstances.
Senate Action
- 1/31
- First Reading Budget and Taxation
- 2/7
- Hearing 2/21 at 1:30 p.m.
- 3/6
- Favorable Report by Budget and Taxation
- 3/7
- Favorable Report Adopted
- Special Order 3/8 (Senator Exum) Adopted
- 3/8
- Second Reading Passed
- 3/12
- Third Reading Passed (47-0)
- 4/6
- Returned Passed
- 5/17
- Governor vetoed - Policy
House Action
- 3/13
- First Reading Ways and Means
- 3/14
- Hearing 3/28 at 1:00 p.m.
- 4/6
- Favorable Report by Ways and Means
- 4/2
- Favorable Report Adopted
- Special Order next session (Delegate Donoghue) Adopted
- 4/3
- Second Reading Passed
- 4/4
- Third Reading Passed (138-0)
- Bill indexed under the following Subjects:
- ADMINISTRATIVE HEARINGS, OFFICE OF
- APPEALS -see also- JUDICIAL REVIEW
- COURTS -see also- CIRCUIT; APPEALS; DISTRICT; ORPHANS'; etc.
- INCOME TAX
- STATUTES OF LIMITATION
- TAX CREDITS -see also- CIRCUIT BREAKER
- Bill affects the following Statute:
- Tax - General
- (
13-1104
)
- Bill Text:
First Reading (PDF),
Third Reading (PDF), Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
- Roll Call Votes (Legislative dates are shown):
- Senate
- March 12, 2001: Third Reading Passed (47-0)
- House
- April 4, 2001: Third Reading Passed (138-0)