HB 2089: Tax Administration
GENERAL BILL by Finance & Taxation ; Albright
Tax Administration; provides procedures & requirements for purchasers to obtain refund of or credit for municipal public service tax collected in error; deletes provisions re conditions under which certain corporations qualify as nonprofit home for aged for ad valorem tax exemption purposes; revises provision re sales tax exemption for charges for electricity or steam used to operate machinery & equipment under specified conditions, etc. Amends FS. APPROPRIATION: $234,520.
Last Action: 4/30/1999 House - Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208), CS/SB 172 (Ch. 99-239)
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 3/30/1999 House • Filed; Introduced -HJ 00475
4/8/1999 House • Referred to General Appropriations (FRC) -HJ 00548
4/14/1999 House • On Committee agenda-- General Appropriations (FRC), 04/16/99, 8:30 am, 212K
4/16/1999 House • Comm. Action:-Unanimously Favorable with 4 amendment(s) by General Appropriations (FRC) -HJ 00749
4/19/1999 House • Placed on calendar, available for General Calendar -HJ 00749
4/30/1999 House • Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208), CS/SB 172 (Ch. 99-239)
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HB 2089, Original Filed Version (Current Bill Version) Posted 8/28/2000 at 9:27 AM
Bill Text: Web Page | PDF Analyses: Finance & Taxation (Post-Meeting) 3/30/1999 (pdf)
General Appropriations (Post-Meeting) 4/9/1999 (pdf)
General Appropriations (Post-Meeting) 4/16/1999 (pdf)
Related Bills (5)
Bill Number Subject Filed By Relationship Last Action and Location S 888 (e2) Horne Similar Last Action: 5/26/1999 Approved by Governor; Chapter No. 99-208; See also CS/SB 172 (Ch. 99-239)
Location:H 1113 Taxation Brummer, Arnall Compare Last Action: 4/30/1999 H Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239), CS/CS/SB 888 (Ch. 99-208)
Location:S 172 (e2) Horne Compare Last Action: 5/5/2000 S Line Item(s) Veto Message transmitted to Secretary of State
Location:S 1224 Tangible Taxes/Electronic Filing Scott Compare Last Action: 4/30/1999 S Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)
Location:S 2302 Municipal Public Service Tax/Refunds Sebesta Compare Last Action: 4/30/1999 S Died in Committee on Comprehensive Planning, Local and Military Affairs, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)
Location:Citations - Statutes (31)
Citation Catchline Location in Bill Location In Bill Help 166.235 193.052 Preparation and serving of returns. 196.1975 Exemption for property used by nonprofit homes for the aged. 198.12 Notice of death to department; tax return. 198.13 Tax return to be made in certain cases. 198.23 Personal liability of personal representative. 198.26 No discharge of personal representative until tax is paid. 198.32 Prima facie liability for tax. 198.33 Discharge of estate, notice of lien, limitation on lien, etc. 198.39 False statement in return; penalty. 199.052 Annual tax returns; payment of annual tax. 199.106 Credit for taxes imposed by other states. 201.165 212.02 Definitions. 212.04 Admissions tax; rate, procedure, enforcement. 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. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.11 Tax returns and regulations. 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. 212.13 Records required to be kept; power to inspect; audit procedure. 212.18 Administration of law; registration of dealers; rules. 213.053 Confidentiality and information sharing. 213.27 Contracts with debt collection agencies. 213.67 Garnishment. 213.757 220.03 Definitions. 220.151 Apportionment; methods for special industries. 220.21 Returns and records; regulations. 220.221 Returns; signing and verification. 220.222 Returns; time and place for filing. 443.163