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AL HB87
Bill
Status
4/27/2017
Primary Sponsor
Steve McMillan
Click for details
AI Summary
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Creates new Article 7 in Chapter 29 of Title 40 authorizing the Department of Revenue to pursue reasonable options to reduce identity theft related refund fraud, including partnering with state, federal, and private sectors and incurring associated costs.
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Adds Section 40-30-7 requiring the Department to standardize methods of filing returns, license applications, and payment methods whenever feasible, with administrative rules reviewed every five years under the Red Tape Reduction Act.
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Amends Section 40-18-79 to allow the Department to credit a taxpayer's account when a refund was erroneously reversed, including reimbursement through the State Financial External Lead Program or similar programs selected by the Department.
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Amends Section 40-29-70 to include electronic funds alongside checks and money orders, imposing a penalty equal to 10 percent of the amount or $10 minimum on taxpayers presenting non-payable instruments, with exceptions for good faith efforts and settlement within 10 days.
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Becomes effective October 1, 2017.
Legislative Description
Revenue Dept., tax returns, tax refund fraud, provisions to combat identity theft, standardizing tax returns and license applications, authorized, penalties for checks or electronic funds not paid, Secs. 40-29-130, 40-30-7 added; Sec. 40-18-79, 40-29-70 am'd.
Revenue Department
Last Action
Forwarded to Governor on April 27, 2017 at 2:10 p.m. on April 27, 2017.
4/27/2017