State tax laws are to be strictly construed against the taxing authority and in favor of the taxpayer. A taxpayer may request in writing that audit findings be accompanied by supporting legal bases. The act also contains provisions concerning innocent spouse protection and fair debt collection practices. This provision is similar to SB 21. This provision is similar to SB 53.
Taxpayers are limited to the maximum exemption on either a public pension or a private pension.
This provision is similar to HB 120.