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Sales & Use Tax Payment To Wrong Local Government

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.
2017 Regular Session
Fiscal Policy & Taxes
Bill Summary

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.)


Became Law


Bill Text