HB275 Alabama 2018 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2018
Title
Taxation, sales and use taxes, eliminate jointly filed petition for refund by taxpayer and the consumer/purchaser, definitions, Secs. 40-2A-3, 40-2A-7 am'd.
Description
Under current law, a petition for refund of sales or use taxes must be filed jointly by the taxpayer and the consumer/purchaser. A direct petition may be filed by the taxpayer if the taxpayer never collected the tax from the consumer/purchaser
This bill will eliminate the jointly filed petition for refund and allow the consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund
To amend Section 40-2A-3, Code of Alabama 1975, relating to definitions; to amend Section 40-2A-7, Code of Alabama 1975, to eliminate jointly filed petitions for refund.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 1, 2018 | H | Pending third reading on day 9 Favorable from Ways and Means Education |
| February 1, 2018 | H | Read for the second time and placed on the calendar |
| January 23, 2018 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | January 31, 2018 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | March 15, 2017 | Room 610 at 11:00 | House M&VA Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB275 Alabama 2018 Session - Introduced |