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Senate Bill 0298


Senate Bill 0298

ARCHIVE (2013)

Latest Information

 

DIGEST OF INTRODUCED BILL


State tax administration. Deletes the provision that prohibits an employee from receiving a refund of state income taxes withheld if the employee fails to file the employee's tax return within two years of the due date of the tax return. Provides that for taxable years beginning after 2013, a person may not file a claim for a refund with the department of revenue more than 10 years (rather than more than three years, under current law) after the later of the due date of the return or the date of payment. Requires the department of revenue to maintain for 10 years (rather than three years, under current law) a record of all money received and disbursed and copies of all returns filed with the department.
    Current Status:
     In Committee - first House
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