TN SB2353 | 2015-2016 | 109th General Assembly
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 21 2016 - 25% progression, died in chamber
Action: 2016-04-19 - Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee
Text: Latest bill text (Draft #2) [PDF]
Status: Introduced on January 21 2016 - 25% progression, died in chamber
Action: 2016-04-19 - Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee
Text: Latest bill text (Draft #2) [PDF]
Summary
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.
Title
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.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2016-04-19 | Senate | Assigned to General Subcommittee of Senate Finance, Ways, and Means Committee |
| 2016-04-18 | Senate | Placed on Senate Finance, Ways, and Means Committee calendar for 4/19/2016 |
| 2016-04-18 | Senate | Action deferred in Senate Finance, Ways, and Means Committee to 4/19/2016 |
| 2016-04-14 | Senate | Placed on Senate Finance, Ways, and Means Committee calendar for 4/18/2016 |
| 2016-04-13 | Senate | Action deferred in Senate Finance, Ways, and Means Committee to 4/18/2016 |
| 2016-04-13 | Senate | Placed on Senate Finance, Ways, and Means Committee3 calendar for 4/13/2016 |
| 2016-04-12 | Senate | Action deferred in Senate Finance, Ways, and Means Committee to 4/13/2016 |
| 2016-04-06 | Senate | Placed on Senate Finance, Ways, and Means Committee3 calendar for 4/12/2016 |
| 2016-02-02 | Senate | Refer to Senate Revenue Subcommittee of Senate Finance, Ways & Means |
| 2016-01-25 | Senate | Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee |
| 2016-01-21 | Senate | Introduced, Passed on First Consideration |
| 2016-01-21 | Senate | Filed for introduction |
Same As/Similar To
HB2320 (Crossfiled) 2016-01-27 - Assigned to s/c Finance, Ways & Means Subcommittee
Subjects
Tennessee State Sources
| Type | Source |
|---|---|
| Summary | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB2353&ga=109 |
| Text | https://www.capitol.tn.gov/Bills/109/Bill/SB2353.pdf |
