SB63 Alabama 2018 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2018
Title
Taxation, sales and use taxes, eliminate jointly filed petition for refund by taxpayer and the consumer/purchaser, definitions, Secs. 40-2A-3, 40-2A-7 am'd.
Description
Under current law, a petition for refund of sales or use taxes must be filed jointly by the taxpayer and the consumer/purchaser. A direct petition may be filed by the taxpayer if the taxpayer never collected the tax from the consumer/purchaser
This bill will eliminate the jointly filed petition for refund and allow the consumer/purchaser who paid the tax to a licensed seller to file a direct petition for refund
To amend Section 40-2A-3, Code of Alabama 1975, relating to definitions; to amend Section 40-2A-7, Code of Alabama 1975, to eliminate jointly filed petitions for refund.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 1, 2018 | S | Assigned Act No. 2018-180. |
| March 1, 2018 | H | Signature Requested |
| March 1, 2018 | S | Enrolled |
| March 1, 2018 | S | Passed Second House |
| February 27, 2018 | H | Motion to Read a Third Time and Pass adopted Roll Call 510 |
| February 27, 2018 | H | Third Reading Passed |
| February 8, 2018 | H | Read for the second time and placed on the calendar |
| February 1, 2018 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| February 1, 2018 | S | Engrossed |
| February 1, 2018 | S | Motion to Read a Third Time and Pass adopted Roll Call 243 |
| February 1, 2018 | S | Livingston motion to Adopt adopted Roll Call 242 |
| February 1, 2018 | S | Livingston Amendment Offered |
| February 1, 2018 | S | Third Reading Passed |
| January 25, 2018 | S | Read for the second time and placed on the calendar |
| January 9, 2018 | S | Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | February 7, 2018 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | January 24, 2018 | Room 727 at 14:30 | Senate FR&ED Hearing |
| Hearing | January 17, 2018 | Room 727 at 14:30 | Senate FR&ED Hearing |
| Hearing | April 11, 2017 | Room 418 at 14:30 | House EP Hearing |