Legislation

Altering the day on which interest begins to accrue on specified taxpayer refunds of specified tax payments; requiring a tax collector to pay interest on specified taxpayer refunds beginning on the date of the overpayment if the overpayment is attributable to an error or a mistake of the State or a unit of the State government; requiring the Comptroller to report to the General Assembly on the fiscal impact of the Act on or before January 1, 2015; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB0686

Bill File Type: Regular

Effective Date(s): July 1, 2014, July 1, 2015

History

Legislation History
Chamber Senate Calendar Date 1/23/2014 Legislative Date 1/24/2014 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/29/2014 Legislative Date 1/29/2014 Action Hearing 2/05 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/14/2014 Legislative Date 3/14/2014 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/14/2014 Legislative Date 3/11/2014 Action Favorable with Amendments {389430/1 Report Adopted Proceedings 45
Chamber Senate Calendar Date 3/14/2014 Legislative Date 3/11/2014 Action Second Reading Passed with Amendments Proceedings 45
Chamber Senate Calendar Date 3/17/2014 Legislative Date 3/12/2014 Action Third Reading Passed (47-0) Proceedings 46
Chamber House Calendar Date 3/18/2014 Legislative Date 3/15/2014 Action First Reading Ways and Means Proceedings 51
Chamber House Calendar Date 3/19/2014 Legislative Date 3/19/2014 Action Hearing 3/25 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/23/2014	1/24/2014	First Reading Budget and Taxation
Senate	1/29/2014	1/29/2014	Hearing 2/05 at 1:00 p.m.
Senate	3/14/2014	3/14/2014	Favorable with Amendments Report by Budget and Taxation
Senate	3/14/2014	3/11/2014	Favorable with Amendments {389430/1 Report Adopted	45
Senate	3/14/2014	3/11/2014	Second Reading Passed with Amendments	45
Senate	3/17/2014	3/12/2014	Third Reading Passed (47-0)	46
House	3/18/2014	3/15/2014	First Reading Ways and Means	51
House	3/19/2014	3/19/2014	Hearing 3/25 at 1:00 p.m.

Documents

Date Posted	Document Name
3/14/2014	Amendments Senate - (Budget and Taxation) {389430/01 Adopted
1/24/2014	Text - First - Tax Overpayment - Interest on Refunds
3/14/2014	Text - Third - Tax Overpayment - Interest on Refunds
3/14/2014	Vote - Senate - Committee - Budget and Taxation
3/12/2014	Vote - Senate Floor - Third Reading Passed (47-0) - 03/12/14

File Code

Subjects

Statutes