HB 943: Department of Revenue's Certified Audit Program
GENERAL BILL by Raulerson ; (CO-INTRODUCERS) Beshears
Department of Revenue's Certified Audit Program; Revises amounts of interest liability that DOR may abate for taxpayers participating in certified audit program; authorizes taxpayer to participate in certified audit program after DOR has issued notice of intent to conduct audit of taxpayer; reduces amount of interest that may be abated for taxpayer requesting to participate in program; specifies tax programs to be audited; revises procedures, deadlines, & notice requirements for certified audits; authorizes DOR to adopt rules prohibiting qualified practitioner from representing taxpayer in informal conference procedures under certain circumstances.
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Bill History
Date Chamber Action 2/17/2014 House • Filed
2/28/2014 House • Referred to Finance and Tax Subcommittee; Appropriations Committee -HJ 81
3/4/2014 House • Introduced -HJ 81
• On Committee agenda-- Finance and Tax Subcommittee, 03/06/14, 1:30 pm, Morris Hall
3/6/2014 House • Favorable by Finance and Tax Subcommittee; YEAS 17 NAYS 0 -HJ 216
• Now in Appropriations Committee -HJ 216
3/28/2014 House • On Committee agenda-- Appropriations Committee, 04/01/14, 2:30 pm, Webster Hall
4/1/2014 House • Favorable by- Appropriations Committee; YEAS 24 NAYS 0 -HJ 440
• Placed on Calendar -HJ 440
5/2/2014 House • Died on Calendar
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HB 943, Original Filed Version (Current Bill Version) Posted 2/17/2014 at 10:46 AM
Bill Text: PDF Analyses: Finance and Tax Subcommittee (Post-Meeting) 3/6/2014 (pdf)
Appropriations Committee (Post-Meeting) 4/1/2014 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1022 Department of Revenue’s Certified Audit Program Lee Identical Last Action: 5/2/2014 S Died in Commerce and Tourism
Location: In committee/council (CM)
Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 213.053 Confidentiality and information sharing. Page 10 (pdf) 213.21 Informal conferences; compromises. Page 1 (pdf) 213.285 Certified audits. Page 3 (pdf)