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.
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)
-
CS/HB 545, Committee Substitute 1 (Current Bill Version) Posted 8/28/2000 at 9:14 AM
Bill Text: Web Page | PDF Analyses: Business Regulation & Consumer Affairs (Post-Meeting) 3/21/2000 (pdf)
Business Regulation & Consumer Affairs (Post-Meeting) 5/24/2000 (pdf)
Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location H 2433 (e2) Albright Compare Last Action: 6/21/2000 Approved by Governor; Chapter No. 2000-355; See also CS/HB 411 (Ch. 2000-310), HB 509 (Ch. 2000-312), CS/CS/HB 1911 (Ch. 2000-313)
Location:S 1648 (e1) Sales Tax/Dealer's Records/Liability Kurth Compare Last Action: 5/5/2000 S Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 411 (Ch. 2000-310), HB 2433 (Ch. 2000-355)
Location:Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 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. -
HB 545, Original Filed Version Posted 8/28/2000 at 9:14 AM
Bill Text: Web Page | PDF Analyses: Business Regulation & Consumer Affairs (Post-Meeting) 3/15/2000 (pdf)
Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 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.