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CS/SB 498: Tax Administration

GENERAL BILL by Ways and Means ; Sullivan ; (CO-INTRODUCERS) Latvala ; Brown-Waite ; Dudley ; Grant ; Casas ; Kirkpatrick ; Bronson ; Dyer ; Thomas ; KURTH ; Harris ; Ostalkiewicz

Tax Administration; authorizes DOR to initiate certified audits project under which taxpayers may hire qualified practitioners to review & report on their tax compliance; provides requirements for participation by such practitioners & taxpayers; provides rulemaking authority for DOR; authorizes settlement or compromise of penalties & abatement of interest for taxpayers who participate in project, etc. Creates 213.285; amends 213.053,.21. APPROPRIATION: $264,798.

Effective Date: 07/01/1998
Last Action: 5/22/1998 - Became Law without Governor's Signature; Chapter No. 98-95
Bill Text: Web Page | PDF

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  • Bill History

  • CS/SB 498, Enrolled (Current Bill Version) Posted 4/29/1998 at 6:32 AM

  • CS/SB 498, Engrossed 1 Posted 4/19/1998 at 2:01 AM

  • CS/SB 498, Committee Substitute 1 Posted 4/10/1998 at 2:58 PM

  • SB 498, Original Filed Version Posted 1/26/1998 at 1:49 PM