SB17-112 - Sales & Use Tax Payment To Wrong Local Government

Passed/Signed into Law
Concerning a clarification of the effect of statutes of limitations on the dispute resolution process when a taxpayer owes sales or use tax to one local government but has erroneously paid the disputed tax to another local government.

The bill seeks to clarify the general assembly's intent when it enacted a dispute resolution process in 1985 to address a situation when a taxpayer paid a sales and use tax to one local government when it should have instead paid that disputed amount to a different local government. A recent court case applied the statute of limitations to this dispute resolution process, resulting in the taxpayer having to pay the disputed amount twice to 2 different local governments. The bill specifies that any statutes of limitations, either local, state, or in intergovernmental transfer agreements, do not apply to the remedies set forth in law.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


House Committees

Senate Committees

Latest update: April 18, 2017
04/18/2017 - Governor Signed
04/13/2017 - Sent to the Governor
04/13/2017 - Signed by the Speaker of the House
04/12/2017 - Signed by the President of the Senate
03/30/2017 - Senate Considered House Amendments - Result was to Concur - Repass
03/29/2017 - House Third Reading Passed - No Amendments
03/28/2017 - House Second Reading Passed with Amendments - Committee, Floor
03/22/2017 - House Committee on Local Government Refer Amended to House Committee of the Whole
02/17/2017 - Introduced In House - Assigned to Local Government
02/14/2017 - Senate Third Reading Passed - No Amendments
02/13/2017 - Senate Second Reading Special Order - Passed with Amendments - Committee
02/09/2017 - Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
01/27/2017 - Introduced In Senate - Assigned to Finance