SB 130 - This act removes income and employee-related restrictions on which parties may recover fees and expenses in income tax and sales/use tax appeals. This act also removes a $10,000 cap on the amount of reasonable litigation expenses that can be awarded in these types of appeals.

Additionally, where a taxpayer receives a favorable judgment against the Department of Revenue on a matter related to income taxes, this act requires the Department of Revenue to pay that taxpayer's reasonable fees and expenses. Payment for these fees must come from appropriations made to the Department and not the State Legal Expense Fund.

This act is identical to SCS/SB 798 (2016).


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