Enrolled Bill Summary

Senate Bill 903	Senate Author:  Perry
Effective:  9-1-21	House Sponsor:  Sanford

            Senate Bill 903 amends the Tax Code to give a taxpayer claiming a refund for an unlawfully or erroneously collected tax, penalty, or interest the option to bypass the normal process and take their refund claim directly to a district court in order to achieve a more expeditious resolution.