91st General Assembly
Summary of HB1461
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House Sponsors:
FRANKS-CROTTY-GRANBERG.

Short description: 
TXPYR BILL RTS-BURDEN PROOF                                                

Synopsis of Bill as introduced:
        Amends the Taxpayers' Bill of Rights Act.  Provides that  in  the      
   case  of  a  taxpayer  receiving a protestable notice, a bill, a claim      
   denial or reduction regarding any tax, until proven otherwise  by  the      
   Department  in  the  appropriate  proceeding,  the taxpayer's position      
   shall be presumed to be the correct position and the burden  of  proof      
   shall be on the Department to prove otherwise.                              
          FISCAL NOTE (Department of Revenue)                                  
          The State' entire tax base would be at risk; increased costs         
          for staffing, administration, Dept. structure, automated finan-      
          cial systems, revision of tax forms, instructions, publica-          
          tions, books, and notices; more refunds without documentation.       
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



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