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Bill Detail: HB22-1118

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Title Sales And Use Tax Refunds
Status Governor Signed (04/21/2022)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors L. Daugherty (D)
Senate Sponsors C. Kolker (D)
House Committee Finance
Senate Committee Finance
Date Introduced 01/21/2022

The bill requires the executive director of the department of
revenue (executive director) to issue a voucher to the controller in favor
of a purchaser who makes a valid and complete claim for a sales and use
tax overpayment refund on or after July 1, 2022. The voucher must be for
the amount of the refund of the sales or use tax overpayment without

If a purchaser makes a frivolous claim for a sales and use tax
refund, the bill requires the executive director to assess and collect, in
addition to other penalties provided by law, a civil penalty equal to 10%
of the total refund claimed. If the frivolous claim is prepared, in whole or
in part, by a person other than the purchaser, the executive director can
impose the penalty on that other person. In certain cases, the executive
director may waive this penalty.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (03/11/2022) (most recent)  
Additional Bill Documents Bill Documents
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