2002 Regular Session

SENATE BILL 38

File Code: Taxes - Income Prior Year Introduction As: SB 344/01 - B&T
Sponsored By:
Senator Mooney
Entitled:
Income Tax - Claims for Refunds

Synopsis:

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, 2002, may not be denied on the basis of late filing of the claim under specified circumstances.

History by Legislative Date

Senate Action
10/11
Pre-filed
1/9
First Reading Budget and Taxation
Hearing 1/16 at 4:00 p.m.
1/17
Favorable Report by Budget and Taxation
1/18
Favorable Report Adopted
Second Reading Passed
1/22
Third Reading Passed (45-0)
4/3
Returned Passed
5/15
Governor vetoed - Policy
House Action
1/23
First Reading Ways and Means
3/20
Hearing 3/27 at 1:00 p.m.
4/3
Favorable Report by Ways and Means
4/1
Favorable Report Adopted
Second Reading Passed
4/2
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 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered
Roll Call Votes (Legislative dates are shown):
Senate
January 22, 2002: Third Reading Passed (45-0)
House
April 2, 2002: Third Reading Passed (138-0)