CODING: Words stricken are deletions; words underlined are additions.



                                                  SENATE AMENDMENT

    Bill No. CS for SB 426

    Amendment No. ___   Barcode 164696

                            CHAMBER ACTION
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11  Senator Campbell moved the following amendment:

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13         Senate Amendment 

14         On page 11, between lines 17 and 18,

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16  insert:

17         (6)  Any insurer that is obligated to collect and remit

18  the tax on casualty insurance imposed under s. 185.08 shall be

19  held harmless from liability, including, but not limited to,

20  any tax, interest, or penalties, which would otherwise be due

21  solely as a result of an assignment of an insured risk to an

22  incorrect local taxing jurisdiction, based on the collection

23  and remission of the tax accruing before the effective date of

24  this act, provided the insurer collects and reports this tax

25  consistent with filings for periods before the effective date

26  of this act. Further, any insurer that is obligated to collect

27  and remit the tax on casualty insurance imposed under this

28  section shall not be subject to an examination under s.

29  624.316 or s. 624.3161 which would occur solely as a result of

30  an assignment of an insured risk to an incorrect local taxing

31  jurisdiction, based on the collection and remission of such

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    10:56 AM   02/28/02                             s0426c1b-33m0c




                                                  SENATE AMENDMENT

    Bill No. CS for SB 426

    Amendment No. ___   Barcode 164696





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    10:56 AM   02/28/02                             s0426c1b-33m0c