SENATE AMENDMENT
Bill No. SB 844
Amendment No. ___ Barcode 101510
CHAMBER ACTION
Senate House
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11 Senator Campbell moved the following amendment:
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13 Senate Amendment
14 On page 4, lines 6-11, delete those lines
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16 and insert: reasonable cause for the noncompliance. In
17 addition, a taxpayer's liability for penalties under any of
18 the chapters specified in s. 72.011(1) in excess of 25 percent
19 of the tax shall be settled or compromised if the department
20 determines that the noncompliance is due to reasonable cause
21 and not to willful negligence, willful neglect, or fraud. The
22 department
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10:20 AM 04/05/01 s0844b-33m0a