SB63 Alabama 2018 Session

Signed by Governor

Bill Summary

Sponsors

Steve Livingston

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
March 1, 2018	S	Assigned Act No. 2018-180.
March 1, 2018	H	Signature Requested
March 1, 2018	S	Enrolled
March 1, 2018	S	Passed Second House
February 27, 2018	H	Motion to Read a Third Time and Pass adopted Roll Call 510
February 27, 2018	H	Third Reading Passed
February 8, 2018	H	Read for the second time and placed on the calendar
February 1, 2018	H	Read for the first time and referred to the House of Representatives committee on Ways and Means Education
February 1, 2018	S	Engrossed
February 1, 2018	S	Motion to Read a Third Time and Pass adopted Roll Call 243
February 1, 2018	S	Livingston motion to Adopt adopted Roll Call 242
February 1, 2018	S	Livingston Amendment Offered
February 1, 2018	S	Third Reading Passed
January 25, 2018	S	Read for the second time and placed on the calendar
January 9, 2018	S	Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development

Bill Text

Download SB63 Alabama 2018 Session PDF

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