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AR HB1723

Bill

Official Source

Status

Failed

4/24/2019

Primary Sponsor

Michelle Gray

Click for details

Origin

House of Representatives

92nd General Assembly (2019 Regular)

AI Summary

  • Amends Arkansas Code § 26-18-507(e)(1)(B)(ii)(a) concerning tax refund claims under the Arkansas Tax Procedure Act
  • Changes the requirement for offsetting state tax refunds from requiring a "certificate of indebtedness" to requiring a "notice of final assessment" under § 26-18-401
  • Authorizes the tax director to apply a taxpayer's refund as payment against any outstanding state tax delinquency for which a notice of final assessment has been issued
  • Requires any excess refund amount remaining after offset to be paid to the taxpayer according to existing refund procedures

Legislative Description

To Provide For The Offset Of A State Tax Refund Against An Existing Tax Debt For Which A Notice Of Final Assessment Has Been Issued.

Last Action

Sine Die adjournment

4/24/2019

Committee Referrals

Revenue & Taxation3/25/2019
Revenue and Taxation3/6/2019

Full Bill Text

No bill text available