SB 0621 Shifts burden of proof on tax credit disputes to Dept. of Revenue
LR Number:1187S.01I Fiscal Note:1187-01
Committee:Ways and Means
Last Action:03/08/01 - Second Read and Referred S Ways & Means Committee Journal page:S449
Effective Date:August 28, 2001
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Current Bill Summary

SB 621 - This act expands the shift of the burden of proof in disputes between a taxpayer and the Department of Revenue. The act places the burden on the Department of Revenue in claims involving tax credits, where the taxpayer meets certain requirements.