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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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01/25/01Senate Introduced and read first time SJ-4
01/25/01Senate Referred to Committee on Finance SJ-4
01/31/01Senate Committee report: Favorable Finance SJ-17
02/01/01Senate Read second time SJ-24
02/01/01Senate Ordered to third reading with notice of amendments SJ-24
02/13/01Senate Read third time and sent to House SJ-9
02/14/01House Introduced and read first time HJ-7
02/14/01House Referred to Committee on Ways and Means HJ-7
02/20/01House Committee report: Favorable Ways and Means HJ-8
02/22/01House Read second time HJ-10
02/22/01House Unanimous consent for third reading on next legislative day HJ-11
02/23/01House 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



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