| SB 0919 | Establishes postmark rule for mailing license taxes |
| Sponsor: | Wiggins | |||
| LR Number: | S2946.01I | Fiscal Note: | 2946-01 | |
| Committee: | Ways and Means | |||
| Last Action: | 02/18/98 - Referred S Ways & Means Committee | Journal page: | S238 | |
| Title: | ||||
| Effective Date: | August 28, 1998 | |||
SB 919 - This act allows the date of a federal postmark to constitute timely mailing of license taxes. The act also requires the Director of the Department of Revenue to state the reason for a finding of taxpayer negligence at the time of a proposed income tax assessment.
This is the same as SCS/SBs 457 and 458 (1997)
RUSS HEMBREE