SB 1233
Authorizes a sales tax refund for certain taxpayers audited by the Department of Revenue
LR Number:
Last Action:
4/2/2024 - Voted Do Pass S Economic Development and Tax Policy Committee
Journal Page:
Effective Date:
August 28, 2024

Current Bill Summary

SB 1233 - This act requires the Director of Revenue to refund sales and use tax assessments paid by a taxpayer when it is determined by the Administrative Hearing Commission or a court of law that the negligence of or incorrect information provided by an employee of the Department of Revenue resulted in the taxpayer failing to collect and remit sales and use tax assessments that were required to be collected for which the Department of Revenue subsequently audited the taxpayer. A taxpayer shall file a claim for refund not later than April 15, 2025.

This act is identical to SB 203 (2023) and to a provision in SCS/HCS#2/HB 713 (2023) and SCS/HB 2090 (2022), and is similar to SB 700 (2022), SB 353 (2021), HB 1806 (2020), HCS/HB 422 (2019), HCS/HB 1722 (2018), and HB 223 (2017), and to a provision in SS#2/SCS/SB 649 (2022).



No Amendments Found.