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Session 114 - (2001-2002)Printer Friendly
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S*0220 (Rat #0018, Act #0117 of 2001) Joint Resolution, By Leatherman
Summary: Setoff debt collection, appeals procedure for IRS actions with debt against taxpayer's income tax refund; Taxation
A JOINT RESOLUTION TO PROVIDE THAT THE APPEALS PROCEDURE FOR ACTIONS BY THE INTERNAL REVENUE SERVICE IN CONNECTION WITH THE SETOFF OF A DEBT AGAINST A TAXPAYER'S REFUND IS GOVERNED BY TITLE 26 OF THE UNITED STATES CODE, NOTWITHSTANDING THE PROCEDURE PRESCRIBED IN CHAPTER 56 OF TITLE 12 FOR THE SETOFF DEBT COLLECTION ACT.
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Summary: Setoff debt collection, appeals procedure for IRS actions with debt against taxpayer's income tax refund; Taxation
A JOINT RESOLUTION TO PROVIDE THAT THE APPEALS PROCEDURE FOR ACTIONS BY THE INTERNAL REVENUE SERVICE IN CONNECTION WITH THE SETOFF OF A DEBT AGAINST A TAXPAYER'S REFUND IS GOVERNED BY TITLE 26 OF THE UNITED STATES CODE, NOTWITHSTANDING THE PROCEDURE PRESCRIBED IN CHAPTER 56 OF TITLE 12 FOR THE SETOFF DEBT COLLECTION ACT.
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01/25/01 | Senate | Introduced and read first time SJ-4 |
01/25/01 | Senate | Referred to Committee on Finance SJ-4 |
01/31/01 | Senate | Committee report: Favorable Finance SJ-17 |
02/01/01 | Senate | Read second time SJ-24 |
02/01/01 | Senate | Ordered to third reading with notice of amendments SJ-24 |
02/13/01 | Senate | Read third time and sent to House SJ-9 |
02/14/01 | House | Introduced and read first time HJ-7 |
02/14/01 | House | Referred to Committee on Ways and Means HJ-7 |
02/20/01 | House | Committee report: Favorable Ways and Means HJ-8 |
02/22/01 | House | Read second time HJ-10 |
02/22/01 | House | Unanimous consent for third reading on next legislative day HJ-11 |
02/23/01 | House | Read third time and enrolled HJ-1 |
03/06/01 | Ratified R 18 | |
03/07/01 | Signed By Governor | |
03/07/01 | Effective date 03/07/01 and applies to the 2001 filing period for individual income taxes | |
03/21/01 | Copies available | |
11/15/01 | Act No. 117 |