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SCS/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 taxpayer amends the taxpayer's federal income tax return after such period of time has expired. The taxpayer must make a claim for a credit or refund within one year of the amendment. This act is similar in concept to HB 268 (2015), HB 1048 (2014), and a provision in HB 1174 (2014). MIKE HAMMANN
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