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Correction Of Certain Tax Statute Cross References

Concerning modifications to certain tax statutes to correct defective cross references.
2023 Regular Session
Fiscal Policy & Taxes
Bill Summary

The act corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of "agricultural commodities" for purposes of a "wholesale sale" under the state sales tax.

APPROVED by Governor June 5, 2023

EFFECTIVE August 7, 2023

NOTE: This act was passed without a safety clause and takes effect 90 days after sine die.
(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/05/2023 Signed Act PDF
    05/04/2023 Final Act PDF
    04/26/2023 Rerevised PDF
    04/24/2023 Revised PDF
    04/10/2023 Reengrossed PDF
    04/06/2023 Engrossed PDF
    03/20/2023 Introduced PDF

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details