Bill Title: Eliminates period of limitation for deficiency assessment under corporation business tax when taxpayer fails to notify Division of Taxation of an income change on their federal tax return and prohibits claim for refund in such circumstance.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-05-07 - Introduced, Referred to Assembly Appropriations Committee [A4103 Detail]

Text: Latest bill text (Introduced) [HTML]

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