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CS/HB 619: Tax Administration

GENERAL BILL by Finance & Taxation ; Ryan ; (CO-INTRODUCERS) Hafner ; Turnbull ; Henriquez ; Boyd ; Ogles ; Ritchie ; Levine ; Betancourt ; Cantens ; Prieguez ; Rojas ; Stansel ; Wiles ; Sobel

Tax Administration; provides for award of reasonable attorney's fees & costs of appeal to prevailing appellant on appeal of assessment imposed or refund denied under Tax on Sales, Use & Other Transactions chapter under specified circumstances; provides conditions under which taxpayer's liability may be compromised when taxpayer establishes reasonable reliance on written advice issued by Revenue Department; provides application. Amends 120.80, 213.21.

Effective Date: 07/01/2000
Last Action: 5/5/2000 House - Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to HB 509 (Ch. 2000-312), HB 2433 (Ch. 2000-355)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    12/10/1999 House • Prefiled
    1/14/2000 House • Referred to Governmental Rules & Regulations (PRC); Finance & Taxation (FRC); General Government Appropriations (FRC)
    1/28/2000 House • On Committee agenda-- Governmental Rules & Regulations (PRC), 02/08/00, 1:00 pm, 12-H
    2/8/2000 House • Comm. Action: Favorable with 1 amendment(s) by Governmental Rules & Regulations (PRC); YEAS 6 NAYS 0
    2/11/2000 House • Now in Finance & Taxation (FRC)
    3/7/2000 House • Introduced, referred to Governmental Rules & Regulations (PRC); Finance & Taxation (FRC); General Government Appropriations (FRC) -HJ 00043; On Committee agenda-- Governmental Rules & Regulations (PRC), 02/08/00, 1:00 pm, 12-H; Comm. Action: Favorable with 1 amendment(s) by Governmental Rules & Regulations (PRC); YEAS 6 NAYS 0 -HJ 00147; Now in Finance & Taxation (FRC) -HJ 00147
    4/3/2000 House • On Committee agenda-- Finance & Taxation (FRC), 04/05/00, 8:00 am, Morris Hall
    4/5/2000 House • Comm. Action: CS by Finance & Taxation (FRC); YEAS 14 NAYS 0 -HJ 00537
    4/12/2000 House • CS read first time on 04/12/00 -HJ 00528
    • Now in General Government Appropriations (FRC) -HJ 00537
    4/11/2000 House • Pending review of CS under Rule 113 -HJ 00537
    4/14/2000 House • On Committee agenda-- General Government Appropriations (FRC), 04/18/00, 1:30 pm, 214-C
    4/18/2000 House • Comm. Action:-Favorable by General Government Appropriations (FRC); YEAS 8 NAYS 0 -HJ 00585
    4/19/2000 House • Placed on calendar, available for General Calendar -HJ 00585
    5/5/2000 House • Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to HB 509 (Ch. 2000-312), HB 2433 (Ch. 2000-355)

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  • CS/HB 619, Committee Substitute 1 (Current Bill Version) Posted 8/28/2000 at 9:14 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance & Taxation (Post-Meeting) 4/7/2000 (pdf)
    General Government Appropriations (Post-Meeting) 4/18/2000 (pdf)
    General Government Appropriations (Post-Meeting) 4/18/2000 (pdf)

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 509 (e2) Ogles Compare Last Action: 6/16/2000 Approved by Governor; Chapter No. 2000-312; See also HB 2433 (Ch. 2000-355)
    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 1070 (e1) Taxation Horne Compare Last Action: 5/5/2000 S Reconsidered -SJ 01716; Amendment(s) adopted -SJ 01716; House Bill substituted -SJ 01716; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to HB 2433 (Ch. 2000-355); See also CS/HB 411 (Ch. 2000-310), HB 509 (Ch. 2000-312), CS/CS/HB 1911 (Ch. 2000-313)
    Location:
    S 1366 (c1) Taxpayer/Assessment of Tax Klein Compare Last Action: 5/5/2000 S Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to HB 509 (Ch. 2000-312), HB 2433 (Ch. 2000-355)
    Location:

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    120.80 Exceptions and special requirements; agencies.
    213.21 Informal conferences; compromises.

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  • HB 619, Original Filed Version Posted 8/28/2000 at 9:14 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance & Taxation (Post-Meeting) 3/31/2000 (pdf)
    Governmental Rules & Regulations (Post-Meeting) 2/7/2000 (pdf)
    Governmental Rules & Regulations (Post-Meeting) 2/11/2000 (pdf)

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    120.80 Exceptions and special requirements; agencies.
    213.21 Informal conferences; compromises.

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