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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.

Effective Date: Contingent
 Last Action: 5/1/1998 Senate - Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
Bill Text: Web Page | PDF

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  • 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)

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  • 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    H 3417 Intangible Personal Property Taxes Brown Identical Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314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    H 3169 Intangible Personal Property Tax Brooks Compare Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314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

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