Delores McQuinn
- Democratic
- Delegate
- District 81
Local tax; penalties and interest. Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment or according to instructions sent with such payment. The bill also states that a city's director of finance may waive a taxpayer's local tax penalties and interest when in the best interest of the locality. The bill contains an emergency clause.
Local tax; penalties and interest. Requireslocalities to apply voluntary payments made by a taxpayer to thetax return that accompanies such payment. The bill provides thatno interest will accrue on any unpaid balances 90 days after thedate on which a taxpayer files an application for correction by thelocality, an administrative appeal, or an application to court formeals taxes, until such appeal is resolved. The bill creates noticeprocedures prior to a locality making a levy on property due to delinquenttax payments. With respect to any local food or beverage tax, followingthe denial of a taxpayer's application for correction, the bill providesthat the locality and taxpayer may agree to settle the liabilitypursuant to an offer in compromise. The bill also provides that followingan application to court to correct erroneous assessments of locallevies, the court may award reasonable attorney fees to the prevailingparty.
Passed by indefinitely in Finance and Appropriations (15-Y 0-N)
Impact statement from TAX (HB1483H1)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed
Read third time and passed House (99-Y 0-N)
VOTE: Passage Emergency (99-Y 0-N)
Read second time
Committee substitute agreed to 24107296D-H1
Emergency clause added
Engrossed by House - committee substitute HB1483H1
Read first time
Reported from Finance with substitute (18-Y 1-N)
Committee substitute printed 24107296D-H1
Subcommittee recommends reporting with substitute (8-Y 0-N)
House subcommittee amendments and substitutes offered
House subcommittee amendments and substitutes offered
Impact statement from TAX (HB1483)
Assigned Finance sub: Subcommittee #2
Referred to Committee on Finance
Presented and ordered printed 24104897D
Bill Text Versions | Format |
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Presented and ordered printed 24104897D | PDF HTML |
Committee substitute printed 24107296D-H1 | PDF HTML |
Document | Format |
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Fiscal Impact Statement: HB1483FH1161.PDF | |
Fiscal Impact Statement: HB1483F161.PDF |
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