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Glossary of Legislative Terms

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
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Judiciary (JU)

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  • 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

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  • CS/CS/CS/HB 907, Engrossed 1 (Current Bill Version) Posted 4/29/2011 at 10:38 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1384 (c1) Transfer of Tax Liability Altman Similar Last Action: 5/7/2011 S Died on Calendar
    Location: On Special Order Calendar     		Track This Bill
    S 2044 Tax Administration Budget Subcommittee on Finance and Tax Compare Last Action: 5/7/2011 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 641 (Ch. 2011-86), CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142)
    Location: In committee/council (BFT)     		Track This Bill

    Floor Amendments (1)

    Amendment Sponsor Filed Last Floor Action Format
    302138 - Amendment
    Before line 42 insert:     		Ring 5/6/2011
    11:09 AM
    (Late Filed)     		Senate: Withdrawn
    5/6/2011     		Web Page
    PDF

    Citations - Statutes (4)

    Citation Catchline Location in Bill Location In Bill Help
    202.31 Sale of business; liability for tax; procedures; penalty for violations. Page 8 (pdf)
    212.10 Sale of business; liability for tax, procedure, penalty for violation. Page 8 (pdf)
    213.053 Confidentiality and information sharing. Page 8 (pdf)
    213.758 Transfer of tax liabilities. Page 2 (pdf)

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  • CS/CS/CS/HB 907, Committee Substitute 3 Posted 4/15/2011 at 12:02 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1384 (c1) Transfer of Tax Liability Altman Similar Last Action: 5/7/2011 S Died on Calendar
    Location: On Special Order Calendar     		Track This Bill
    S 2044 Tax Administration Budget Subcommittee on Finance and Tax Compare Last Action: 5/7/2011 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 641 (Ch. 2011-86), CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142)
    Location: In committee/council (BFT)     		Track This Bill

    Floor Amendments (3)

    Amendment Sponsor Filed Last Floor Action Format
    813475 - Amendment
    Remove lines 60-63 and insert:     		Wood 4/28/2011
    11:52 AM     		House: Adopted
    4/29/2011     		Web Page
    PDF
    527235 - Amendment
    Remove lines 217-218 and insert:     		Wood 4/21/2011
    8:54 AM     		House: Adopted
    4/29/2011     		Web Page
    PDF
    636819 - Amendment
    Between lines 231 and 232, insert:     		Tobia 4/28/2011
    1:14 PM     		House: Withdrawn
    4/29/2011     		Web Page
    PDF

    Floor Votes (1)

    Date Chamber Result
    4/29/2011 7:06 PM House 116 Yeas - 0 Nays

    Citations - Statutes (4)

    Citation Catchline Location in Bill Location In Bill Help
    202.31 Sale of business; liability for tax; procedures; penalty for violations. Page 8 (pdf)
    212.10 Sale of business; liability for tax, procedure, penalty for violation. Page 8 (pdf)
    213.053 Confidentiality and information sharing. Page 8 (pdf)
    213.758 Transfer of tax liabilities. Page 2 (pdf)

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  • CS/CS/HB 907, Committee Substitute 2 Posted 4/4/2011 at 12:09 PM

    Bill Text:   Web Page | PDF
    Analyses:   Economic Affairs Committee (Post-Meeting) 4/15/2011 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1384 (c1) Transfer of Tax Liability Altman Identical Last Action: 5/7/2011 S Died on Calendar
    Location: On Special Order Calendar     		Track This Bill
    S 2044 Tax Administration Budget Subcommittee on Finance and Tax Compare Last Action: 5/7/2011 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 641 (Ch. 2011-86), CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142)
    Location: In committee/council (BFT)     		Track This Bill

    Citations - Statutes (4)

    Citation Catchline Location in Bill Location In Bill Help
    202.31 Sale of business; liability for tax; procedures; penalty for violations. Page 8 (pdf)
    212.10 Sale of business; liability for tax, procedure, penalty for violation. Page 8 (pdf)
    213.053 Confidentiality and information sharing. Page 8 (pdf)
    213.758 Transfer of tax liabilities. Page 2 (pdf)

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  • CS/HB 907, Committee Substitute 1 Posted 3/21/2011 at 8:26 AM

    Bill Text:   Web Page | PDF
    Analyses:   Civil Justice Subcommittee (Post-Meeting) 4/4/2011 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1384 Transfer of Tax Liabilities Altman Similar Last Action: 5/7/2011 S Died on Calendar
    Location: On Special Order Calendar     		Track This Bill
    S 2044 Tax Administration Budget Subcommittee on Finance and Tax Compare Last Action: 5/7/2011 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 641 (Ch. 2011-86), CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142)
    Location: In committee/council (BFT)     		Track This Bill

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    202.31 Sale of business; liability for tax; procedures; penalty for violations. Page 8 (pdf)
    212.10 Sale of business; liability for tax, procedure, penalty for violation. Page 8 (pdf)
    213.758 Transfer of tax liabilities. Page 2 (pdf)

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  • HB 907, Original Filed Version Posted 2/22/2011 at 1:05 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax Committee (Post-Meeting) 3/21/2011 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1384 Transfer of Tax Liabilities Altman Similar Last Action: 5/7/2011 S Died on Calendar
    Location: On Special Order Calendar     		Track This Bill
    S 2044 Tax Administration Budget Subcommittee on Finance and Tax Compare Last Action: 5/7/2011 S Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 641 (Ch. 2011-86), CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142)
    Location: In committee/council (BFT)     		Track This Bill

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    202.31 Sale of business; liability for tax; procedures; penalty for violations. Page 8 (pdf)
    212.10 Sale of business; liability for tax, procedure, penalty for violation. Page 8 (pdf)
    213.758 Transfer of tax liabilities. Page 2 (pdf)

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