H533 - Modify Present Use Value Exceptions to Disqualification. (SL 2016-76)

Overview: Sec. 2 of S.L. 2016-76 allows a taxpayer to contest before the Office of Administrative Hearings the determination by the Department of Revenue that the taxpayer's amended return or claim for refund were filed outside the statute of limitations.

Sec. 2 of this act became effective June 30, 2016, and the act allows a taxpayer to appeal a past denial of an amended return or claim for refund due to the statute of limitations if the taxpayer appeals the denial within 60 days of June 30, 2016.