Bill Title: Various duties of the Department of Revenue, including issuing declaratory judgments, conducting audits and assessments, asserting liability, allowing claims for refunds, awarding the costs of litigation, prohibiting browsing of returns and claims, imposing penalties related to a taxpayer's negligence, requiring the exercise of rule-making authority, and providing a penalty. (FE)

Spectrum: Committee Bill

Status: (Passed) 2011-11-18 - Published 12-1-2011 [SB23 Detail]

Text: Latest bill text (Chaptered) [PDF]

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