HB 3417: Intangible Personal Property Taxes
GENERAL BILL by Brown ; (CO-INTRODUCERS) Kelly
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Last Action: 3/24/1998 House - Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 1/15/1998 House • Prefiled
1/30/1998 House • Referred to Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations
3/3/1998 House • Introduced, referred to Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations -HJ 00033
3/24/1998 House • Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314
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HB 3417, Original Filed Version (Current Bill Version) Posted 8/28/2000 at 11:08 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (8)
Bill Number Subject Filed By Relationship Last Action and Location S 1654 Intangible Personal Property Taxes Klein Identical Last Action: 5/1/1998 S Died in Committee on Ways and Means Subcommittee E (Finance and Tax)
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Location:H 3169 Intangible Personal Property Tax Brooks Compare Last Action: 3/24/1998 H Withdrawn from Financial Services (EIC); Finance & Taxation (FRC); General Government Appropriations; Withdrawn from further consideration -HJ 00314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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