HB 1172 Tax assessment appeals process.
William J. Howell | all patrons    ...    notes
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Summary as introduced:
Tax assessment appeals process. Establishes a new appeals process for taxpayers assessed with individual and corporate income tax and aggrieved by any such assessment or by the Tax Commissioner's determination. Taxpayers may file an appeal with an independent hearing examiner appointed by the Attorney General from a list of experienced tax attorneys. The bill also eliminates the requirement that a taxpayer must first pay a contested tax assessment or post a bond before he may challenge in circuit court concerning an income tax assessment. Finally, the bill allows for a protective claim for refund of the income tax to be filed within one year after either the Tax Commissioner's or independent hearing examiner's determination.

Full text:
01/10/02  Senate: Presented & ordered printed 024313772  pdf | impact statement

Status:
01/10/02  Senate: Presented & ordered printed 024313772
01/10/02  House: Referred to Committee on Finance
01/21/02  House: Assigned to Finance sub-committee: 1
02/04/02  House: Stricken from docket by Finance (22-Y 0-N)