HB 7147: Tax Administration
GENERAL BILL by Government Efficiency & Accountability Council ; Attkisson ; (CO-INTRODUCERS) Hasner
Tax Administration; Revises provisions of law relating to administration of taxes; revises procedures for actions contesting a tax matter; revises provisions relating to administration of tourist development taxes, tourist impact taxes, the transient rentals tax, convention development taxes, indigent care surtaxes, the documentary stamp tax, ad valorem taxes, the state sales tax, local option fuel taxes, & the corporate income tax, etc.
Last Action: 5/2/2008 House - Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193), CS/HB 909 (Ch. 2008-197)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/23/2008 | House |
• Filed; Introduced -HJ 00783 |
| 4/29/2008 | House |
• Referred to Calendar -HJ 01375 |
| 5/2/2008 | House |
• Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193), CS/HB 909 (Ch. 2008-197) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 129 (c1) | Just Valuation of Property | Lopez-Cantera | Compare | Last Action: 5/2/2008 S Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |
| H 595 (e2) | Ad Valorem Taxation | Nelson | Compare | Last Action: 5/2/2008 S Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |
| H 745 (e2) | Precourt | Compare | Last Action: 6/17/2008 Approved by Governor; Chapter No. 2008-193 | |
| H 909 (e3) | Nehr | Compare | Last Action: 6/17/2008 Approved by Governor; Chapter No. 2008-197 | |
| H 1283 (c1) | Ad Valorem Tax Assessment Value Challenges | Cannon | Compare | Last Action: 5/2/2008 S Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |
| H 1379 (e1) | Tax on Sales, Use, and Other Transactions | Poppell | Compare | Last Action: 5/2/2008 S Died in Messages |
| H 7001 | Ad Valorem Tax Exemptions for Exempt Entities | Government Efficiency & Accountability Council | Compare | Last Action: 5/2/2008 S Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193) |
| S 626 | Just Valuation of Property [RPCC] | Atwater | Compare | Last Action: 5/2/2008 S Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |
| S 678 | Ad Valorem Tax Assessments [RPCC] | Fasano | Compare | Last Action: 5/2/2008 S Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |
| S 884 | Obsolete/Outdated Agency Plans/Reports/Programs [RPCC] | Haridopolos | Compare | Last Action: 5/2/2008 S Died in Committee on Governmental Operations, Link/Iden/Sim/Compare passed, refer to HB 5085 (Ch. 2008-143), HB 7137 (Ch. 2008-250), CS/CS/SB 1286 (Ch. 2008-106) |
| S 2080 (c2) | Value Adjustment Boards [FPCC] | Haridopolos | Compare | Last Action: 4/30/2008 S Read 3rd time -SJ 01003; Amendment(s) adopted (634648, 102928) -SJ 01087; Substituted CS/HB 909 -SJ 01087; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) -SJ 01087 |
| S 2788 (c1) | Tax Administration [FPCC] | Haridopolos | Compare | Last Action: 5/2/2008 S Died in Committee on Regulated Industries, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193) |
| S 2856 (c1) | Sales Tax Exemption/Aircraft Temporarily in State [EPCC] | Wise | Compare | Last Action: 5/2/2008 S Died in Committee on Finance and Tax |
| S 2876 | Property Appraisal [RPCC] | Atwater | Compare | Last Action: 5/2/2008 S Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |
Committee Amendments
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
360253 - Amendment |
Attkisson |
4/30/2008 9:19 PM |
Web Page
|
|
|
596873 - Amendment |
Attkisson |
4/30/2008 11:40 PM |
Web Page
|
|
574435 - Amendment to Amendment (596873) |
Attkisson |
5/1/2008 10:36 PM |
Web Page
|
|
|
893661 - Amendment to Amendment (596873) |
Attkisson |
5/1/2008 10:36 PM |
Web Page
|
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 7147 | Government Efficiency & Accountability Council (Post-Meeting) |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| H 7147 Filed | 5/1/2008 8:31 PM | House | 73 Yeas - 44 Nays |
| H 7147 Filed | 5/1/2008 10:39 PM | House | 67 Yeas - 41 Nays |
Citations - Statutes (29)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | |
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | |
| 125.0108 | Areas of critical state concern; tourist impact tax. | |
| 192.0105 | Taxpayer rights. | |
| 193.155 | Homestead assessments. | |
| 193.461 | Agricultural lands; classification and assessment; mandated eradication or quarantine program. | |
| 194.011 | Assessment notice; objections to assessments. | |
| 194.015 | Value adjustment board. | |
| 194.034 | Hearing procedures; rules. | |
| 194.035 | Special magistrates; property evaluators. | |
| 194.037 | Disclosure of tax impact. | |
| 195.002 | Supervision by Department of Revenue. | |
| 196.192 | Exemptions from ad valorem taxation. | |
| 201.02 | Tax on deeds and other instruments relating to real property or interests in real property. | |
| 202.29 | Bad debts. | |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | |
| 212.0305 | Convention development taxes; intent; administration; authorization; use of proceeds. | |
| 212.031 | Tax on rental or license fee for use of real property. | |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | |
| 213.015 | Taxpayer rights. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.054 | Persons claiming tax exemptions or deductions; annual report. | |
| 213.67 | Garnishment. | |
| 220.21 | Returns and records; regulations. | |
| 336.021 | County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. | |
| 443.1215 | Employers. | |
| 695.22 | Daily schedule of deeds and conveyances filed for record to be furnished property appraiser. | |
| 695.26 | Requirements for recording instruments affecting real property. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
Identical bill
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.