92nd General Assembly
Summary of HB3684
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House Sponsors:
GRANBERG.

Short description: 
TAXES-LATE MAIL-NO PENALTY                                                 

Synopsis of Bill as introduced:
        Amends the Uniform Penalty and Interest Act.  Provides  that  the      
   interest and penalties charged for failure to file a return or pay tax      
   at  the  required time do not apply if (i) the taxpayer certifies that      
   the return, the payment, or both were deposited into a  United  States      
   mail  receptacle on or before the due date, (ii) the date shown by the      
   United States post office cancellation mark stamped on the envelope or      
   other wrapper containing the return, the payment, or both is  no  more      
   than  5  days  after the due date, and (iii) the Department of Revenue      
   receives the return, the payment, or both no more than  5  days  after      
   the due date. Effective immediately.                                        
 
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: House

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


   END OF INQUIRY 



 Full Text  Bill Status