HB 1435 Provides that limitations for sales tax refunds apply only to a final assessment
Sponsor: Kraus
LR Number: 4448S.09T Fiscal Notes
Committee: Ways and Means
Last Action: 6/28/2016 - Signed by Governor Journal Page: S3700
Title: SS HB 1435 Calendar Position:
Effective Date: August 28, 2016
House Handler: Koenig

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Current Bill Summary

SS/HB 1435 - Current law provides that if a party has already received a refund of taxes they were legally obligated to remit, no additional refund shall issue on a claim for the same issue after the date of the original refund check

This act would allow a refund where the claim is filed by a purchaser, the claim is for use tax remitted by the purchaser, or an additional refund claim is filed by a person obligated to remit the tax due to an exemption certificate, a court decision, or changes in regulation or policy by the Department of Revenue.

This act is similar to HB 759 (2015).