Amends TCA Title 67.
ON MARCH 29, 2021, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 1011, AS AMENDED.<br /> <br /> AMENDMENT #1 adds one month, instead of 15 days, to the current six-month extension of time in which taxpayers can file a franchise and excise tax return. This amendment makes this bill applicable to tax years beginning on or after January 1, 2021, instead of tax years beginning on or after January 1, 2022.<br />
ON MARCH 29, 2021, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 1011, AS AMENDED.<br /> <br /> AMENDMENT #1 adds one month, instead of 15 days, to the current six-month extension of time in which taxpayers can file a franchise and excise tax return. This amendment makes this bill applicable to tax years beginning on or after January 1, 2021, instead of tax years beginning on or after January 1, 2022.<br />
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