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SB17-194

Exception To Deadlines Due To Refund-related Fraud

Concerning an exception to the statutory deadlines for making income tax refunds for returns suspected of refund-related fraud.
Session:
2017 Regular Session
Subject:
Fiscal Policy & Taxes

Current law requires the department of revenue to meet certain deadlines in sending out income tax refunds:

  • 14 days for returns filed in January;
  • 21 days for returns filed in February;
  • 28 days for returns filed in March; and
  • 45 days for returns filed in April.

If these statutory deadlines are not met, a penalty and interest is added as specified in statute. Current law also identifies certain exceptions to these requirements.

The bill specifies that if the department of revenue makes a determination, in good faith, that there is a suspicion of identity theft or other refund-related fraud, then the deadlines do not apply.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/30/2017 Signed Act PDF
    03/22/2017 Final Act PDF
    03/15/2017 Rerevised PDF
    03/14/2017 Revised PDF
    03/01/2017 Reengrossed PDF
    02/28/2017 Engrossed PDF
    02/14/2017 Introduced PDF