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Text: SF02297                           Text: SF02299
Text: SF02200 - SF02299                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index


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Senate File 2298

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 421.60, subsection 4, paragraph a,
  1  2 unnumbered paragraph 1, Code Supplement 1995, is amended to
  1  3 read as follows:
  1  4    A prevailing taxpayer in an administrative hearing
  1  5 proceeding or a court proceeding related to the determination,
  1  6 collection, or refund of a tax, penalty, or interest may be
  1  7 awarded reasonable litigation costs by the department, state
  1  8 board of tax review, or a court,.  "Reasonable litigation
  1  9 costs" are those costs incurred subsequent to the issuance of
  1 10 the notice of assessment or denial of claim for refund in the
  1 11 proceeding, based upon the following:
  1 12    Sec. 2.  This Act, being deemed of immediate importance,
  1 13 takes effect upon enactment.  
  1 14 SF 2298
  1 15 mg/cc/26
     
Text: SF02297                           Text: SF02299
Text: SF02200 - SF02299                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index
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