Late statement/refundWithholding right forfeited
Subject to the statutory timing and facts.
Willful failure2× wrongfully withheld
Plus reasonable attorney fees and costs.
Build the record first
- Correct statutory trigger date.
- Mailing/hand-delivery date.
- Amount withheld.
- Written statement, if any.
- Evidence relevant to whether failure was willful.
Use current § 4461, not failed 2026 proposals. Also check any supplemental municipal ordinance. Educational information only.