Sub. H.B. 75
128th General Assembly
(S. Ways and Means and Economic Development)
Creates an income tax refund check-off contribution for the American Red Cross.
Authorizes the Tax Commissioner to refund Commercial Activity Tax (CAT) paid by a business that does not owe any tax regardless of whether the business has cancelled its registration.
Authorizes the four-year CAT assessment statute of limitations to be extended by agreement between a taxpayer and the Tax Commissioner.
H0075-128.docx/ss |
05/18/10 |