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HB1621

State taxes; notice before penalty and interest.

Status:
Killed

Chief Patron:
Tommy Wright (R)

Session:
2023 Regular Session

Summary

As Introduced. State taxes; notice before penalty and interest.

Provides that, for taxes administered by the Department of Taxation or other state agencies or bodies, no penalty or interest may be imposed upon a taxpayer for failure to pay a state tax or file a return without first notifying the taxpayer that a return is required to be made or that a tax assessment bill is due and providing a second notice to such taxpayer prior to the date any penalty will be imposed, any interest will begin to accrue, or both, as applicable. (Less)
  • Bill History

  • 01/07/2023 - House: Prefiled and ordered printed; offered 01/11/23 23103391D
  • 01/07/2023 - House: Referred to Committee on Finance
  • 01/29/2023 - House: Impact statement from TAX (HB1621)
  • 02/07/2023 - House: Left in Finance