Senate committee substitute makes the following changes to 1st edition. Amends GS 150B-44 to provide that the Superior Court of Wake County is the venue for obtaining a court order to compel the Department of Revenue (Department) to issue a notice of final determination. Requires that such an order must specify the date by which the Department must issue the notice. Authorizes the court to order the Department to grant the refund or remove the proposed assessment if the Department fails to issue the notice by the specified date. Makes organizational changes.
TAXPAYER ACTION IF NO DOR DETERMINATION.
Printer-friendly: Click to view
| View NCGA Bill Details(link is external) | 2011-2012 Session |
TO PROVIDE THAT FAILURE BY THE DEPARTMENT OF REVENUE TO ISSUE A FINAL DETERMINATION WITHIN THE REQUIRED TIME IS GROUNDS FOR A TAXPAYER TO SEEK A COURT ORDER COMPELLING THE ISSUANCE OF THE FINAL DETERMINATION.Intro. by Clodfelter.
Status: Ref To Com On Finance (House Action) (May 31 2011)
Bill History:
-
Tue, 19 Apr 2011 Senate: Filed(link is external)
-
Wed, 20 Apr 2011 Senate: Passed 1st Reading(link is external)
-
Wed, 20 Apr 2011 Senate: Ref To Com On Finance(link is external)
-
Thu, 19 May 2011 Senate: Reptd Fav Com Substitute(link is external)
-
Thu, 19 May 2011 Senate: Com Substitute Adopted(link is external)
-
Mon, 23 May 2011 Senate: Withdrawn From Cal(link is external)
-
Mon, 23 May 2011 Senate: Placed On Cal For 5/25/2011(link is external)
-
Wed, 25 May 2011 Senate: Withdrawn From Cal(link is external)
-
Wed, 25 May 2011 Senate: Placed On Cal For 5/26/2011(link is external)
-
Thu, 26 May 2011 Senate: Passed 2nd & 3rd Reading(link is external)
-
Tue, 31 May 2011 House: Passed 1st Reading(link is external)
-
Tue, 31 May 2011 House: Ref To Com On Finance(link is external)
S 730
Bill Summaries:
-
Bill S 730 (2011-2012)Summary date: May 19 2011 - View Summary
-
Bill S 730 (2011-2012)Summary date: Apr 20 2011 - View Summary
Amends GS 105-241.14, as the title indicates.
View: All Summaries for Bill