2017 Regular Session
Overview
| At the request of: | (at the request of Governor Kate Brown for Department of Revenue) |
| Chief Sponsors: | |
| Regular Sponsors: | |
| Bill Title: | Relating to overpayment of personal income tax; and prescribing an effective date. |
| Catchline/Summary: | Provides that if taxpayer elects to apply overpayment of tax to subsequent year estimated tax installment, amount paid is credited as estimated tax on later of first estimated tax due date or date payment is made, if elected on timely filed return, or is credited as estimated tax on later of date return is filed or date payment is made, if elected on return filed late. |
| Chapter Number: | Chapter 24 |
| Fiscal Impact: | No Fiscal Impact |
| Revenue Impact: | Has Minimal Revenue Impact |
| Measure Analysis: | Staff Measure Summary / Impact Statements |
| Current Location: | Chapter Number Assigned |
| Current Committee: | |
| Current Subcommittee: | |
| Subsequent Referral(s): |
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| Potential Conflicts of Interest/Vote Explanations: | Potential Conflicts of Interest/Vote Explanation Documents |