SB 510
Extends the deadline for the remittance of certain tax liabilities
LR Number:
Last Action:
3/14/2019 - Second Read and Referred S Appropriations Committee
Journal Page:
Calendar Position:
Effective Date:
Emergency Clause

Current Bill Summary

SB 510 - This act allows taxpayers filing a timely return for the 2018 tax year to remit any tax due under a payment plan entered into with the Department of Revenue. Such payment plan shall require all tax due to be paid no later than October 15, 2019.

A taxpayer remitting tax under a payment plan shall not be subject to any penalties or interest on the income tax paid under the payment plan. Any amount of tax not paid by October 15, 2019, shall be subject to the penalties and interest.

This act contains an emergency clause.

This act is substantially similar to SB 299 (2019) and HB 378 (2019), and is similar to HB 1094 (2010), HB 963 (2019), and to a provision contained in HCS/SB 87 (2019).



No Amendments Found.