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

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).

DOMENIC SITA

Amendments