SB426 Alabama 2012 Session

Signed by Governor

Bill Summary

Sponsors

Tammy Irons

Session

Regular Session 2012

Title

Taxation, penalty removed for persons who fail to file income tax return when there is no tax due, Sec. 40-2A-11 am'd

Description

This bill would remove the penalty related to failing to timely file an individual income tax return when no tax is due at the time of filing the return

To amend Section 40-2A-11, Code of Alabama 1975, to eliminate a minimum penalty provision in the failure to file tax law when there is no tax due on an individual income tax return.

Subjects

Taxation

Bill Actions

Action Date	Chamber	Action
May 8, 2012		Forwarded to Governor on May 8, 2012 at 7:20 p.m. on May 8, 2012
May 8, 2012		Assigned Act No. 2012-378.
May 8, 2012		Enrolled
May 8, 2012		Signature Requested
May 8, 2012		Passed Second House
May 8, 2012		Motion to Read a Third Time and Pass adopted Roll Call 1339
May 8, 2012		Third Reading Passed
May 2, 2012		Read for the second time and placed on the calendar
April 26, 2012		Read for the first time and referred to the House of Representatives committee on Ways and Means Education
April 26, 2012		Motion to Read a Third Time and Pass adopted Roll Call 787
April 26, 2012		Third Reading Passed
April 5, 2012		Read for the second time and placed on the calendar
March 20, 2012		Read for the first time and referred to the Senate committee on Finance and Taxation Education