NOTE: As provided in LFC policy, this report is intended for use by the standing finance committees of the legislature. The Legislative Finance Committee does not assume responsibility for the accuracy of the information in this report when used in any other situation.
The LFC is only preparing FIRs on bills referred to the Senate Finance Committee, the Senate Ways and Means Committee, the House Appropriations and Finance Committee and the House Taxation and Revenue Committee. The chief clerks are responsible for preparing and issuing all other bill analyses.
Only the most recent FIR version, excluding attachments, is available on the Intranet. Previously issued FIRs and attachments may be obtained from the LFC office in Room 416 of the State Capitol Building.
| SPONSOR: | Kissner | DATE TYPED: | 3-12-99 | HB | 119 | ||
| SHORT TITLE: | Delinquent Taxpayers | SB | |||||
| ANALYST: | Segura | ||||||
| Recurring
or Non-Rec |
Fund
Affected | ||||
| FY99 | FY2000 | FY99 | FY2000 | ||
| NFI | |||||
(Parenthesis ( ) Indicate Expenditure Decreases)
Duplicates/Conflicts with/Companion to/Relates to
SOURCES OF INFORMATION
Taxation and Revenue Department (TRD)
SUMMARY
Synopsis of Bill
House Bill 119 under Section 1, amends the definition of "delinquent taxpayer" to correct a logical shortcoming regarding extensions of time to file a protest. Under current law, a taxpayer who files timely for an extension of time to protest could technically be considered a delinquent taxpayer. The bill provides that taxpayers filing for the 60 day extension of time to protest would not be considered delinquent until the expiration of the approved extension.
Another logical correction in Section 1 provides that if the assessment were abated during a retroactive extension of time to file a protest, the taxpayer would not be considered delinquent upon expiration of the extended period. Current law specifies the taxpayer would have to pay or protest an abated assessment to avoid being considered delinquent.
Section 2 amends provisions of the time limit allowed to file a claim for refund. The current three year time limit begins with the date the payment was originally due, or with the date the payment to an assessment was made. The bill adds a provision allowing a taxpayer to claim a refund within three years of the date payment was made.
Section 3 is a strictly technical correction revising references to sections in the 1953 compilation of statue to reference the 1978 Compilation.
FISCAL IMPLICATIONS
NFI
ADMINISTRATIVE IMPLICATIONS
The TRD indicates no significant administrative impact on the department.
RS/njw:gm