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SB 0021 - Revenue Dept.; no audit shall be conducted after three years following the filling of sales and use tax return or report
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Tracking Level: Neutral
Sponsor: Ligon, Jr.,William 3rd
Last Action: 3/4/2011 - House Second Readers
State Code Titles: 48
Senate Committee: FIN
House Committee: W&M
Assigned To:
Auditing/BudgetNext Bill
Clint MuellerNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill creates a three year statute of limitations on auditing for any business that collects sales tax and files a return with the Department of Revenue.


Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text






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