HB87 Alabama 2017 Session

Sponsors

Session

Regular Session 2017

Title

Revenue Dept., tax returns, tax refund fraud, provisions to combat identity theft, standardizing tax returns and license applications, authorized, penalties for checks or electronic funds not paid, Secs. 40-29-130, 40-30-7 added; Sec. 40-18-79, 40-29-70 am'd.

Description

<p class="bill_description"> This bill provides the Department of Revenue with the ability to pursue options in order to reduce identity theft related refund fraud. In addition, this bill requires the Department to standardize the method of filing returns, license applications, and method of payments, whenever feasible in order to minimize errors and promote compliance. This bill allows the Department to credit a taxpayer’s account when a refund was erroneously reversed by the Department. This bill, with certain exceptions, would provide for the imposition of penalties against a taxpayer who presents as payment for his or her tax liability a money order or electronic funds which are not honored for payment</p><p class="bill_entitled_an_act"> To add Article 7 to Chapter 29 of Title 40, Code of Alabama 1975, to allow the Department of Revenue to pursue options in order to reduce identity theft related refund fraud; To add Section 40-30-7 Code of Alabama 1975, to allow the Department to prescribe the method of filing returns, license applications, and method of payments, by administrative rule; To amend Section 40-18-79, Code of Alabama 1975, to give the Department the authority to credit a taxpayer’s account when a refund was erroneously reversed by the Department; To include electronic funds in Section 40-29-70, Code of Alabama, 1975 and provide penalties to persons presenting non-payable electronic funds and money orders to the Department for payment of tax liabilities. </p>

Subjects

Revenue Department