HB 1901 -- Taxation:  Refund of Taxes

Sponsor:  Gibbons

This bill requires the Director of the Department of Revenue to
allow a claim for a refund by a taxpayer within 6 months of the
director's notification of the overpayment when a tax is ruled
unconstitutional.

The bill also extends the time period for the claim of a refund
by a taxpayer, as the claim relates to local use taxes, until
December 31, 2000.