Amendment AA2-AB281

LRBa0701/1

MES:kmg:kjf

2001 - 2002 LEGISLATURE

ASSEMBLY AMENDMENT 2, TO 2001 ASSEMBLY BILL 281

October 4, 2001 - Offered by Representatives Albers and F. Lasee.

AB281-AA2,1,1 At the locations indicated, amend the bill as follows:

AB281-AA2,1,3 1. Page 1, line 4: after "list" insert "and requiring the department to refund filing fees paid by certain persons who file appeals with the tax appeals commission".

AB281-AA2,1,4 2. Page 2, line 5: after that line insert:

AB281-AA2,1,5 " Section 1m. 71.88 (2) (c) of the statutes is created to read:

AB281-AA2,1,12 71.88 (2) (c) Refund of filing fee. With regard to a person who did not file an income or income and franchise tax return with the department and who is issued a notice of assessment, if, as a result of a petition filed by the person with the tax appeals commission under this subsection, the commission determines that the person owes no taxes that may be imposed under s. 71.02, 71.23, or 71.43, or is entitled to a refund, the department shall refund to the person any filing fee that the person was required to pay to file the person's petition with the commission.".

AB281-AA2,1,13 (End)