SB294
Local tax; penalties and interest.
Summary
As Introduced. Local tax; penalties and interest.
Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment. The bill provides that no interest will accrue on any unpaid balances 90 days after the date on which a taxpayer files an application for correction by the locality, an administrative appeal, ... (More) or an application to court for meals taxes, until such appeal is resolved. The bill creates notice procedures prior to a locality making a levy on property due to delinquent tax payments. (Less)-
Bill History
- 01/09/2024 - Senate: Prefiled and ordered printed; offered 01/10/24 24104403D
- 01/09/2024 - Senate: Referred to Committee on Finance and Appropriations
- 01/19/2024 - Senate: Impact statement from TAX (SB294)
- 02/06/2024 - Senate: Senate committee, floor amendments and substitutes offered
- 02/06/2024 - Senate: Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
