SB 1654: Intangible Personal Property Taxes
GENERAL BILL by Klein
Intangible Personal Property Taxes; provides for taxation of certain intangible personal property transferred to person or entity outside state & then repurchased to avoid taxation; provides that grantor shall be treated as owning property that constitutes trust principal under certain conditions; provides that such transfer or trust is prima facie evidence of intent to avoid taxation, & provides burden of proof; provides exemption for accounts receivable, etc. Amends Ch. 199.
Last Action: 5/1/1998 Senate - Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
Bill Text: Web Page | PDF
-
Bill History
Date Chamber Action 3/3/1998 Senate • Filed
3/11/1998 Senate • Introduced, referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities -SJ 00150
5/1/1998 Senate • Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
-
SB 1654, Original Filed Version (Current Bill Version) Posted 3/4/1998 at 1:35 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (8)
Bill Number Subject Filed By Relationship Last Action and Location H 3417 Intangible Personal Property Taxes Brown Identical Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314
Location:H 1511 Intangible Personal Property Taxes Kosmas Compare Last Action: 5/1/1998 H Died in Committee on Financial Services (EIC)
Location:H 3091 Intangible Personal Property Taxes Lippman, Safley, Ritchie, Bitner Compare Last Action: 5/1/1998 H Died in Committee on Financial Services (EIC)
Location:H 3169 Intangible Personal Property Tax Brooks Compare Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314
Location:S 320 Intangible Personal Property Tax Ostalkiewicz Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
Location:S 634 Intangible Personal Property Tax Ostalkiewicz Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
Location:S 906 Intangible Personal Property Taxes Cowin Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
Location:S 1090 Intangible Personal Property Taxes Forman Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
Location:Citations - Statutes (6)
Citation Catchline Location in Bill Location In Bill Help 199.103 Basis of assessment; valuation. 199.105 199.175 Taxable situs. 199.183 Taxpayers exempt from annual and nonrecurring taxes. 199.185 Property exempted from annual and nonrecurring taxes. 199.233
Identical bill
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.