CS/HB 545: Sales Tax/Dealer's Records/Liability
GENERAL BILL by Business Regulation & Consumer Affairs ; Wiles ; (CO-INTRODUCERS) Hafner ; Ritchie ; Turnbull ; Ryan ; Levine ; Henriquez
Sales Tax/Dealer's Records/Liability; revises provisions which authorize DOR to sample dealer's records when such records are adequate but voluminous, in order to determine dealer's tax liability; provides that overpayments & deficiencies shall be projected over entire audit period, & tax deficiency reduced or refund made as necessary; provides intent. Amends 212.12.
Effective Date: Upon becoming law
Last Action: 5/5/2000 House - Died pending review of CS under Rule 113, I/S/C passed, refer to HB 2433 (Ch. 2000-355)
Bill Text: Web Page | PDF
Last Action: 5/5/2000 House - Died pending review of CS under Rule 113, I/S/C passed, refer to HB 2433 (Ch. 2000-355)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 12/7/1999 | House |
• Prefiled |
| 1/14/2000 | House |
• Referred to Business Regulation & Consumer Affairs (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC) |
| 3/7/2000 | House |
• Introduced, referred to Business Regulation & Consumer Affairs (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC) -HJ 00038 |
| 3/17/2000 | House |
• On Committee agenda-- Business Regulation & Consumer Affairs (CAC), 03/21/00, 1:00 pm, 413-C |
| 3/21/2000 | House |
• Comm. Action: CS by Business Regulation & Consumer Affairs (CAC); YEAS 8 NAYS 0 -HJ 00366 |
| 3/29/2000 | House |
• CS read first time on 03/29/00 -HJ 00358 |
| 3/27/2000 | House |
• Pending review of CS under Rule 113 -HJ 00366 |
| 5/5/2000 | House |
• Died pending review of CS under Rule 113, I/S/C passed, refer to HB 2433 (Ch. 2000-355) |