SENATE BILL 175

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, 2003, may not be denied on the basis of late filing of the claim under specified circumstances.

History by Legislative Date

Senate Action

1/27

First Reading Budget and Taxation

1/29

Hearing 2/12 at 1:30 p.m.

2/24

Favorable Report by Budget and Taxation

2/25

Favorable

Special Order 2/26 (Senator Forehand) Adopted

2/26

Favorable Report Adopted

Second Reading Passed

2/28

Third Reading Passed (45-0)

4/3

Returned Passed

4/22

Signed by the Governor Chapter 71

House Action

3/3

First Reading Ways and Means

3/24

Hearing 3/26 at 1:00 p.m.

4/3

Favorable Report by Ways and Means

3/30

Favorable Report Adopted

Second Reading Passed

3/31

Third Reading Passed (140-0)

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

February 28, 2003: Third Reading Passed (45-0)

House

March 31, 2003: Third Reading Passed (140-0)