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SB 115 - This act allows a taxpayer to claim a credit or refund for overpayment of income taxes after the statute of limitations for making a claim has expired if the Department of Revenue examines the taxpayer's return after such period of time has expired. The Department must notify the taxpayer of the overpayment and the taxpayer must make a claim for a credit or refund within one year of notification. This act is identical to HB 1048 (2014) and a provision in HB 1174 (2014). MIKE HAMMANN
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