Tax Overpayment – Interest on Refunds

Bill Number:  SB428

Bill Sponsor(s):  Senator Bates

Subject:  Budget and Taxation

Bill Summary:

Altering the day on which interest begins to accrue on certain taxpayer refunds of certain tax payments; requiring a tax collector to pay interest on certain taxpayer refunds beginning on the date of the overpayment if the overpayment is attributable to an error or a mistake of the State or a unit of the State government; etc.

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