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CS/HB 7081: Tax Administration

GENERAL BILL by Appropriations Committee ; Finance and Tax Subcommittee ; Caldwell

Tax Administration; Revises provisions relating to ad valorem taxes, the tax on sales, use, & other transactions, electronic remittance & distribution of funds collected by clerks of court, automated sales suppression devices, & unemployment compensation.

Effective Date: 5/12/2014
 Last Action: 5/14/2014 - Chapter No. 2014-40, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    3/3/2014 House • Filed
    3/4/2014 House • Introduced -HJ 131
    3/11/2014 House • Referred to Appropriations Committee -HJ 272
    3/18/2014 House • On Committee agenda-- Appropriations Committee, 03/20/14, 12:00 pm, Webster Hall
    3/20/2014 House • CS by- Appropriations Committee; YEAS 23 NAYS 0 -HJ 339
    3/21/2014 House • Pending review of CS -under Rule 7.19(c)
    3/24/2014 House • CS by Appropriations Committee read 1st time -HJ 335
    3/27/2014 House • Placed on Calendar -HJ 387
    4/7/2014 House • Placed on Special Order Calendar, 04/09/14
    4/9/2014 House • Read 2nd time -HJ 499
    • Amendment(s) adopted (423141) -HJ 499
    • Placed on 3rd reading
    4/11/2014 House • Read 3rd time -HJ 521
    • CS passed as amended; YEAS 116 NAYS 0 -HJ 521
    4/21/2014 Senate • In Messages
    • Referred to Appropriations; Commerce and Tourism -SJ 527
    4/22/2014 Senate • Received -SJ 527
    4/23/2014 Senate • Withdrawn from Appropriations; Commerce and Tourism -SJ 565
    • Placed on Calendar, on 2nd reading -SJ 565
    • Substituted for CS/SB 1654 -SJ 565
    • Read 2nd time -SJ 565
    • Placed on 3rd reading
    4/24/2014 Senate • Read 3rd time -SJ 616
    • CS passed; YEAS 38 NAYS 0 -SJ 616
    4/25/2014 House • Ordered enrolled -HJ 780
    5/8/2014 • Signed by Officers and presented to Governor
    5/12/2014 • Approved by Governor
    5/14/2014 • Chapter No. 2014-40, companion bill(s) passed, see HB 5601 (Ch. 2014-38)

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  • CS/HB 7081, Enrolled (Current Bill Version) Posted 4/25/2014 at 5:54 PM

    Bill Text:   PDF
    Analyses:   Finance and Tax Subcommittee (Post-Meeting) 5/15/2014 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1654 (c1) Tax Administration Appropriations Similar Last Action: 4/23/2014 S Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
    Location: Laid on Table     		Track This Bill
    H 5601 (er) Taxation Finance and Tax Subcommittee Compare Last Action: 5/14/2014 Chapter No. 2014-38, companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5001 (Ch. 2014-51), CS/HB 7081 (Ch. 2014-40)
    Location: Became Law     		Track This Bill

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    196.1995 Economic development ad valorem tax exemption. Page 3 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 4 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 5 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 8 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 11 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 13 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 19 (pdf)
    213.0535 Registration Information Sharing and Exchange Program. Page 19 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 20 (pdf)
    213.21 Informal conferences; compromises. Page 21 (pdf)
    213.295 Page 22 (pdf)
    443.131 Contributions. Page 24 (pdf)
    443.141 Collection of contributions and reimbursements. Page 25 (pdf)

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  • CS/HB 7081, Engrossed 1 Posted 4/9/2014 at 5:31 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1654 (c1) Tax Administration Appropriations Similar Last Action: 4/23/2014 S Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
    Location: Laid on Table     		Track This Bill

    Floor Votes (2)

    Date Chamber Result
    4/11/2014 3:51 PM House 116 Yeas - 0 Nays
    4/24/2014 5:16 PM Senate 38 Yeas - 0 Nays

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    196.1995 Economic development ad valorem tax exemption. Page 3 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 4 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 5 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 8 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 11 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 13 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 19 (pdf)
    213.0535 Registration Information Sharing and Exchange Program. Page 19 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 20 (pdf)
    213.21 Informal conferences; compromises. Page 21 (pdf)
    213.295 Page 22 (pdf)
    443.131 Contributions. Page 24 (pdf)
    443.141 Collection of contributions and reimbursements. Page 25 (pdf)

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  • CS/HB 7081, Committee Substitute 1 Posted 3/21/2014 at 5:32 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1654 (c1) Tax Administration Appropriations Similar Last Action: 4/23/2014 S Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
    Location: Laid on Table     		Track This Bill

    Floor Amendments (3)

    Amendment Sponsor Filed Last Floor Action Format
    297305 - Amendment
    Remove lines 484-544 and insert:     		Raulerson 4/8/2014
    12:23 PM     		House: Withdrawn
    4/9/2014     		PDF
    hierarchy 095225 - Substitute Amendment (297305)
    Remove lines 484-544 and insert:     		Raulerson 4/8/2014
    4:52 PM     		House: Withdrawn
    4/9/2014     		PDF
    423141 - Amendment
    Remove line 498 and insert:     		Caldwell 4/8/2014
    10:52 AM     		House: Adopted
    4/9/2014     		PDF

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    196.1995 Economic development ad valorem tax exemption. Page 3 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 4 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 5 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 8 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 11 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 13 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 19 (pdf)
    213.0535 Registration Information Sharing and Exchange Program. Page 19 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 20 (pdf)
    213.21 Informal conferences; compromises. Page 21 (pdf)
    213.295 Page 22 (pdf)
    443.131 Contributions. Page 24 (pdf)
    443.141 Collection of contributions and reimbursements. Page 25 (pdf)

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  • HB 7081, Original Filed Version Posted 3/3/2014 at 11:47 AM

    Bill Text:   PDF
    Analyses:   Appropriations Committee (Post-Meeting) 3/21/2014 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1654 (c1) Tax Administration Appropriations Similar Last Action: 4/23/2014 S Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
    Location: Laid on Table     		Track This Bill

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    590067 - Amendment
    Remove lines 58-94     		Caldwell 3/19/2014
    7:16 PM     		Adopted without Objection
    3/20/2014     		PDF
    646733 - Amendment
    Between lines 519 and 520, insert:     		Caldwell 3/19/2014
    7:17 PM     		Adopted without Objection
    3/20/2014     		PDF

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    195.096 Review of assessment rolls. Page 3 (pdf)
    196.1995 Economic development ad valorem tax exemption. Page 4 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 6 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 7 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 10 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 13 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 14 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 20 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 21 (pdf)
    213.21 Informal conferences; compromises. Page 21 (pdf)
    213.295 Page 22 (pdf)
    443.131 Contributions. Page 24 (pdf)
    443.141 Collection of contributions and reimbursements. Page 26 (pdf)

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