HB 1401-S - DIGEST

(DIGEST AS ENACTED)

      Provides that the taxpayers of the state have the right to fair and equitable treatment, including the right to notice and due process and the right to reviews and appeals.

      Establishes the responsibilities of the taxpayers.

      Directs the department of revenue to appoint a taxpayer rights advocate and to maintain a taxpayer services program.

      Revises provisions for taxpayer penalties and interest.