HB2114
Collection of state taxes; period of limitations on collection.
Summary
As Introduced. Department of Taxation; collection of state taxes; period of limitations on collection.
Removes provisions requiring that the period of limitations on tax collection by the Department of Taxation be suspended during the effective period of an installment agreement between a taxpayer and the Tax Commissioner for the payment of income taxes.-
Bill History
- 01/07/2025 - House: Prefiled and ordered printed; Offered 01-13-2025 25102757D
- 01/07/2025 - House: Referred to Committee on Finance
- 01/20/2025 - House: Assigned Finance sub: Subcommittee #2
- 01/20/2025 - House: Placed on Finance Agenda
- 01/21/2025 - House: Impact statement from TAX (HB2114)
- 01/21/2025 - House: Subcommittee recommends reporting (5-Y 3-N)
- 01/21/2025 - House: Placed on Finance Agenda
- 01/22/2025 - House: Reported from Finance (12-Y 10-N)
- 01/24/2025 - House: Read first time
- 01/27/2025 - House: Read second time and engrossed
- 01/28/2025 - House: Read third time and passed House (52-Y 46-N) Close Floor Vote
- 01/29/2025 - Senate: Constitutional reading dispensed (on 1st reading)
- 01/29/2025 - Senate: Referred to Committee on Finance and Appropriations
- 02/11/2025 - Senate: Passed by indefinitely in Finance and Appropriations (15-Y 0-N)
