SB63 Alabama 2018 Session
Summary
- Primary Sponsor
-
Steve LivingstonRepublican - 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.
- Subjects
- Taxation
Bill Actions
Assigned Act No. 2018-180.
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 510
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 243
Livingston motion to Adopt adopted Roll Call 242
Livingston Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development
Bill Text
Votes
Livingston motion to Adopt
Motion to Read a Third Time and Pass
Documents
Source: Alabama Legislature