Brief ⁽¹⁾

SB 43 would change the appeals process for denials of food sales tax refund claims to provide that aggrieved persons enter into the Department of Revenue's informal appeals process before proceeding to the State Board of Tax Appeals (SBOTA). Final determinations by the Director of Taxation could then be appealed to SBOTA.

Background

The bill was requested for introduction and supported by the Department of Revenue. Current law requires aggrieved persons to appeal directly to SBOTA.

A fiscal note from the Budget Division indicated the bill would not have a substantial fiscal effect on either the Department of Revenue or SBOTA.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/fulltext.cgi