Meals tax; statute of limitations, penalties and interest.

Local tax; penalties and interest. Requireslocalities to apply voluntary payments made by a taxpayer to thetax return that accompanies such payment. The bill provides thatno interest will accrue on any unpaid balances 90 days after thedate on which a taxpayer files an application for correction by thelocality, an administrative appeal, or an application to court formeals taxes, until such appeal is resolved. The bill creates noticeprocedures prior to a locality making a levy on property due to delinquenttax payments. With respect to any local food or beverage tax, followingthe denial of a taxpayer's application for correction, the bill providesthat the locality and taxpayer may agree to settle the liabilitypursuant to an offer in compromise. The bill also provides that followingan application to court to correct erroneous assessments of locallevies, the court may award reasonable attorney fees to the prevailingparty.