Relating to surplus refunds; and prescribing an effective date.
Catchline/Summary:
Modifies calculation of corporate income and excise tax kicker to be percentage of corporate income or excise taxpayer's tax liability for prior year. Modifies calculation of corporate income and excise tax kicker to be percentage of corporate income or excise taxpayer's tax liability for prior year.
Applies to biennia beginning on or after July 1, 2007] ending on or after June 30, 2007.
Takes effect on 91st day following adjournment sine die.
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HB 3048
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