Senate Bill 17-112 Summary

• Clarifies that neither taxpayers nor assessing local governments need to file refund claims with other local governments to pursue dispute resolution remedies when tax is paid to the wrong jurisdiction.

• Allows taxpayers who pay sales or use tax to the wrong local government to receive relief equal to the amount paid, plus abatement of interest and all penalties, if an executive director determines the error occurred.

• Prohibits statutes of limitation periods under state law and local ordinances from barring remedies for tax paid to the wrong local government under Section 29-2-106.1(5).

• Requires local governments issuing notice to taxpayers on or after January 1, 2018 to send written, certified notice by mail or courier specifying which taxable events must be paid to that government; taxpayers who fail to comply within 90 days lose remedy rights unless they receive contrary instructions from another local government.

• Applies retroactively to all sales or use tax assessments issued before, on, or after the effective date that have not been finalized through exhaustion of appeals.