SB 0909 Shifts burden of proof on tax credit disputes to Department of Revenue
LR Number:2646S.01I Fiscal Note:2646-01
Committee:Ways and Means
Last Action:01/21/02 - Second Read and Referred S Ways & Means Committee Journal page:S125
Effective Date:August 28, 2002
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Current Bill Summary

SB 909 - This act expands the shift of the burden of proof from the taxpayer to the Department of Revenue by shifting the burden to the Department in cases involving claims of tax exemptions or credits. The act also removes the exemption from the burden-of-proof shift currently imposed on corporations, trusts, or partnerships with a net worth in excess of $7 million or with 500 or more employees.

This act is identical to SB 621 (2001).