HB 2538 Tax administration; application; correction of state tax assessment.
Allen L. Louderback | all patrons    ...    notes
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Summary as passed: (all summaries)
Tax administration; application to court for correction of state tax assessment. Eliminates the current requirement that a taxpayer must pay the assessment in order to appeal to the circuit court. The Tax Commissioner would be authorized to petition the court to require the taxpayer to pay upon a showing that the Department is likely to prevail on the merits of the case. If the court grants such motion by the Tax Commissioner, the taxpayer must pay the assessment, post a bond, or offer a letter of credit.

Full text:
01/08/03  House: Presented & ordered printed, prefiled 01/08/03 030981836  pdf | impact statement
02/27/03  House: Bill text as passed House and Senate (HB2538ER)  pdf | impact statement
03/31/03  Governor: Acts of Assembly Chapter text (CHAP0908)  pdf

Status:
01/08/03  House: Presented & ordered printed, prefiled 01/08/03 030981836
01/08/03  House: Referred to Committee on Finance
01/29/03  House: Reported from Finance (22-Y 0-N)
01/31/03  House: Read first time
02/01/03  House: Read second time and engrossed
02/03/03  House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
02/03/03  House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
02/03/03  House: Communicated to Senate
02/04/03  Senate: Constitutional reading dispensed
02/04/03  Senate: Referred to Committee on Finance
02/11/03  Senate: Reported from Finance (15-Y 0-N)
02/12/03  Senate: Const. reading disp., passed by for the day (40-Y 0-N)
02/12/03  Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
02/13/03  Senate: Read third time
02/13/03  Senate: Passed Senate (39-Y 0-N)
02/13/03  Senate: VOTE: PASSAGE R (39-Y 0-N)
02/13/03  Senate: Rec. of Sen. passage agreed to by Senate (38-Y 0-N)
02/13/03  Senate: VOTE: (38-Y 0-N)
02/13/03  Senate: Passed Senate (38-Y 0-N)
02/13/03  Senate: VOTE: (38-Y 0-N)
02/27/03  House: Bill text as passed House and Senate (HB2538ER)
03/05/03  House: Enrolled
03/05/03  House: Signed by Speaker
03/06/03  Senate: Signed by President
03/22/03  Governor: Approved by Governor-Chapter 908 (effective 7/1/03)
03/31/03  Governor: Acts of Assembly Chapter text (CHAP0908)