SB621 - Shifts burden of proof on tax credit disputes to Dept. of Revenue

SB 0621

Shifts burden of proof on tax credit disputes to Dept. of Revenue

Sponsor:	Gibbons
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
Title:
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.
ALAN KELLY