SB 1469 Summary

• Suspends the statute of limitations on tax collections during the period an assessment is pending on appeal before the Taxation Board of Review or Tax Appeal Court, beginning when the notice of appeal is filed and concluding when a final decision is issued or the case is withdrawn or dismissed.

• Applies to income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax.

• Changes statutory language from "prior to" to "before" July 1, 2009 in multiple tax code sections for consistency.

• Takes effect upon approval and retroactively suspends the statute of limitations on collections of assessments that were on appeal before the effective date of this Act.