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Introduced Senate Bill (S)

DIGEST

Distribution of local option income taxes. Requires the department of state revenue to track the amount of county income tax that is received from employers for county taxpayers through withholding for which an income tax return has not been filed. Provides for distributions to counties of income tax withholdings received that are not associated with an individual income tax return by the deadline for claiming a refund (two years). Distribution of local option income taxes. Requires the department of state revenue to track the amount of county income tax that is received from employers for county taxpayers through withholding for which an income tax return has not been filed. Provides for distributions to counties of income tax withholdings received that are not associated with an individual income tax return by the deadline for claiming a refund (two years).