SB 17-112

Senate Bill 17-112 addresses a situation where someone pays sales or use tax to the wrong local government and aims to clarify how disputes over such payments should be resolved. The bill ensures that if there's a dispute, taxpayers won't have to pay the disputed amount twice due to limitations on when these disputes can be raised. It clarifies that statutes of limitations do not apply to this specific process for resolving tax payment errors. Since it has been signed into law, taxpayers now have more protection against double payments in such cases.

Official Summary

The bill seeks to clarify the general assembly's intent when it enacted a dispute resolution process in 1985 to address a situation when a taxpayer paid a sales and use tax to one local government when it should have instead paid that disputed amount to a different local government. A recent court case applied the statute of limitations to this dispute resolution process, resulting in the taxpayer having to pay the disputed amount twice to 2 different local governments. The bill specifies that any statutes of limitations, either local, state, or in intergovernmental transfer agreements, do not apply to the remedies set forth in law. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

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