SB 0550 Revises burden of proof requirements in state tax cases
LR Number:2990S.01I Fiscal Note:2990-01
Committee:Ways and Means
Last Action:03/09/00 - SCS Voted Do Pass S Ways & Means Committee Journal page:
Effective Date:August 28, 2000
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Current Bill Summary

SCS/SB 550 - This act allows partnerships, corporations and trusts the same protection as currently provided for individual taxpayers. In addition, the Director of Revenue would have the burden of proof in cases where tax exemptions and credits are challenged but only if the taxpayer has provided complete, accurate and legible records in support of the exemption or credit.

This act was incorporated into HCS/SB 936.