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TN SB2353
Bill
Status
Introduced
1/21/2016
Primary Sponsor
Steven Dickerson
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AI Summary
Legislative Description
As introduced, authorizes the commissioner to enter into an agreement with a taxpayer consenting to a tax refund claim being filed beyond the three-year period required by present law, if the taxpayer affirms the overpayment is the result of negligence or fraud by the taxpayer's accountant. - Amends TCA Title 67, Chapter 1, Part 18 and Title 67, Chapter 1, Part 8.
Taxes
Last Action
Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee
4/19/2016
Committee Referrals
Finance, Ways and Means1/25/2016
Full Bill Text
No bill text available