2003 Regular Session

HOUSE BILL 737

CHAPTER NUMBER: 72 File Code: Taxes - Income Prior Year Introduction As: SB 38/02 - B&T Crossfiled with: SENATE BILL 175
Sponsored By:
Delegates Hogan, G. Clagett, and Weldon
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, 2003, may not be denied on the basis of late filing of the claim under specified circumstances.

History by Legislative Date

House Action
2/7
First Reading Ways and Means
2/12
Hearing 2/27 at 1:00 p.m.
3/20
Favorable Report by Ways and Means
Favorable Report Adopted
Second Reading Passed
3/21
Third Reading Passed (139-0)
3/31
Returned Passed
4/22
Signed by the Governor Chapter 72
Senate Action
3/22
First Reading Budget and Taxation
4/2
Favorable Report by Budget and Taxation
3/31
Favorable Report Adopted
Second Reading Passed
4/1
Third Reading Passed (43-0)
Sponsored by:
Delegate Patrick N. Hogan, District 3A
Delegate Galen R. Clagett, District 3A
Delegate Richard B. Weldon, Jr., District 3B
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):
House
March 21, 2003: Third Reading Passed (139-0)
Senate
April 1, 2003: Third Reading Passed (43-0)