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ID H0383
Bill
AI Summary
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Removes references to estimated tax payments under section 63-3036A from the statute of limitations provisions for claiming credits or refunds of withheld amounts.
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Adds new subsection (k) establishing that when the State Tax Commission makes an assessment for a period where no return was filed, a credit or refund claim may only be made by filing an amended return within 3 years from the original due date of the return.
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Clarifies that a notice of deficiency determination issued by the State Tax Commission when no return was filed constitutes a return deemed filed on the date taxes are assessed.
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Declares an emergency and provides retroactive application to January 1, 2009.
Legislative Description
Amends existing law relating to the state income tax to delete references to estimated payments and to provide a statute of limitations when the State Tax Commission has made an assessment.
TAX COMMISSION
Last Action
to Rev/Tax
1/15/2010