HOUSE BILL 1396

Sponsored By:

Delegate Finifter

Entitled:

Inheritance Tax Refunds - Limitations Period

Synopsis:

Altering the time within which a claim for refund of inheritance tax may be filed, to provide that a claim may not be filed after 3 years from the date of the event that caused the refund, instead of 3 years from the date the tax was paid; and providing for the application of the Act.

Legislative History

House Action

2/21

First Reading Ways and Means

2/26

Hearing 3/12 at 1:00 p.m.

3/18

Favorable Report by Ways and Means

Favorable Report Adopted

Second Reading Passed

3/20

Third Reading Passed (133-1)

4/3

Returned Passed

5/8

Signed by the Governor Chapter 546

Senate Action

3/21

First Reading Budget and Taxation

3/24

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

4/5

Favorable Report by Budget and Taxation

Favorable Report Adopted

Second Reading Passed

4/6

Third Reading Passed (47-0)

Bill indexed under the following Subject:

INHERITANCE TAX

Bill affects the following Statute:

Tax - General

( 13-1104 )

Documents:

Bill Text:

First Reading (PDF), Third Reading (PDF), Enrolled

Fiscal Note: Available (PDF)