SB 3300: TAXATION; TAX APPEALS; PAYMENTS UNDER PROTEST

Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute.  Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal.  Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court.  (SD1)