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AR SB781
Bill
Status
Failed
4/27/2011
Primary Sponsor
Mary Salmon
Click for details
AI Summary
- Requires state and political subdivisions to submit proposed taxes to the Attorney General for a constitutionality opinion before assessment
- Mandates the Attorney General state reasons if determining a proposed tax would be unconstitutional
- Prohibits taxing authorities from levying taxes deemed unconstitutional until constitutional deficiencies are remedied
- Requires taxing authorities to refund all revenues collected from taxes determined by court to be illegal exactions, minus court-apportioned attorneys' fees
- Applies retroactively to pending court actions challenging taxes as illegal exactions at the time the law becomes effective
Legislative Description
To Place The Burden Of Determining The Legality Of A Tax On The Taxing Authority And To Create A Tax Refund For Illegal Exactions.
Last Action
Senate Sine Die adjournment
4/27/2011
Committee Referrals
Revenue & Taxation3/3/2011
Full Bill Text
No bill text available