SB 401 Taxes, local; interest on refunds and delinquent taxes.
Emmett W. Hanger, Jr. | all patrons    ...    notes
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Summary as passed Senate:

Local taxes; interest on refunds and delinquent taxes.  Authorizes localities not to pay interest on the refund of local taxes when the refund is due to errors made by the taxpayer. This bill has technical amendments.


Summary as introduced:

Local taxes; interest on refunds and delinquent taxes. Authorizes localities not to pay interest on the refund of local taxes when the refund is due to errors made by the taxpayer, but only if the locality does not collect interest on taxes that are delinquent due to errors made by the locality.