HB1483 - Meals tax; statute of limitations, penalties and interest.

8 Co-Sponsors

Local tax; penalties and interest. Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment or according to instructions sent with such payment. The bill also states that a city's director of finance may waive a taxpayer's local tax penalties and interest when in the best interest of the locality. The bill contains an emergency clause. Local tax; penalties and interest. Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment or according to instructions sent with such payment. The bill also states that a city's director of finance may waive a taxpayer's local tax penalties and interest when in the best interest of the locality. The bill contains an emergency clause.