SB322 Alabama 2015 Session

Updated Jul 24, 2021

Senate Bill

Expired

Current Status

Regular Session 2015

Session

Sponsor

Summary

Primary Sponsor: Paul Sanford
Republican
Session: Regular Session 2015
Title: Revenue Department, notification requirements by local governments regarding tax levies, revised, certain collection services authorized at no cost, Sec. 11-51-210.1 added; Secs. 11-3-11.3, 11-51-183, 11-51-208, 11-51-210, 40-12-4, 40-12-7 am'd.
Description: This bill would extend the notification requirement of local government tax levies and amendments to the Department of Revenue; allowing increased time to notify taxpayers and vendors of rate changes, while also including liability relief for vendors and business taxpayers who incorrectly collect local rates due to the lack of proper notification of rate changes to the Department.
This bill also provides local governments utilizing the Department of Revenue for collection and administration services the same filing and payment services at no cost as those local governments which only accept returns and payments through the ONE SPOT system of the department.
Subjects: Taxation