CS/CS/CS/HB 907: Transfer of Tax Liabillity
GENERAL BILL by Economic Affairs Committee ; Civil Justice Subcommittee ; Finance and Tax Committee ; Wood
Transfer of Tax Liabillity; Revises provisions relating to tax liability when person transfers or quits business; provides that transfer of assets of business or stock of goods of business is considered transfer of business; requires DOR to provide notification to business before circuit court shall temporarily enjoin business; provides that transferees of business are liable for certain taxes unless specified conditions are met; requires DOR to conduct certain audits relating to tax liability of transferors & transferees of business, etc.
Effective Date: 7/1/2011
Last Action: 5/7/2011 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Last Action: 5/7/2011 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
- Judiciary (JU)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/22/2011 | House |
• Filed |
| 3/3/2011 | House |
• Referred to Finance and Tax Committee; Business and Consumer Affairs Subcommittee; Civil Justice Subcommittee; Economic Affairs Committee -HJ 78 |
| 3/8/2011 | House |
• Introduced -HJ 78 |
| 3/15/2011 | House |
• On Committee agenda-- Finance and Tax Committee, 03/17/11, 1:00 pm, Reed Hall |
| 3/17/2011 | House |
• CS by Finance and Tax Committee; YEAS 23 NAYS 0 -HJ 266 |
| 3/21/2011 | House |
• Pending review of CS under Rule 7.19(c) • CS by Finance and Tax Committee read 1st time -HJ 264 |
| 3/22/2011 | House |
• Original reference(s) removed: Business and Consumer Affairs Subcommittee • CS referred to Civil Justice Subcommittee; Economic Affairs Committee -HJ 273 • Now in Civil Justice Subcommittee -HJ 273 |
| 3/25/2011 | House |
• On Committee agenda-- Civil Justice Subcommittee, 03/29/11, 12:00 pm, 404 HOB |
| 3/29/2011 | House |
• CS/CS by Civil Justice Subcommittee; YEAS 13 NAYS 0 -HJ 409 |
| 4/4/2011 | House |
• Pending review of CS under Rule 7.19(c) • CS/CS by Civil Justice Subcommittee read 1st time -HJ 405 |
| 4/5/2011 | House |
• Now in Economic Affairs Committee -HJ 414 |
| 4/8/2011 | House |
• On Committee agenda-- Economic Affairs Committee, 04/12/11, 1:00 pm, Reed Hall |
| 4/12/2011 | House |
• CS/CS/CS by- Economic Affairs Committee; YEAS 18 NAYS 0 -HJ 660 |
| 4/15/2011 | House |
• Pending review of CS -under Rule 7.19(c) • CS/CS/CS by Economic Affairs Committee read 1st time -HJ 656 |
| 4/18/2011 | House |
• Placed on Calendar -HJ 671 |
| 4/27/2011 | House |
• Placed on Special Order Calendar, 04/29/11 |
| 4/29/2011 | House |
• Read 2nd time -HJ 951 • Amendment(s) adopted (527235, 813475) -HJ 951 • Read 3rd time -HJ 951 • CS passed as amended; YEAS 116 NAYS 0 -HJ 951 |
| 4/29/2011 | Senate |
• In Messages |
| 5/5/2011 | Senate |
• Received -SJ 1018 • Referred to Commerce and Tourism; Judiciary -SJ 1018 |
| 5/7/2011 | Senate |
• Indefinitely postponed and withdrawn from consideration • Died in Commerce and Tourism |
