2018 Senate Bill 755

Authorize refunds when tax rules change

Introduced in the Senate

Jan. 18, 2018

Introduced by Sen. John Proos (R-21)

To establish that a taxpayer is entitled to a refund if the Department of Treasury issues a notice, letter ruling, or revenue administrative bulletin that expresses a change in the position of the department on one or more specific tax matters that affects the taxpayer, subject to an applicable statute of limitations.

Referred to the Committee on Finance