CS/CS/HB 1041: Tax Administration
GENERAL BILL by Appropriations Committee ; Ways and Means Committee ; Stevenson ; (CO-INTRODUCERS) Roth
Tax Administration; Revises provisions relating to taxation including taxpayer records; notices of rule development; administrative proceedings; transferring real property; audits of taxpayers; legal presumption relating to failure of taxpayer to produce documents; tax exemptions; subpoena procedures; taxpayer liability for penalties; calculation of penalties; requests to settle or compromise; tolling period for filing claims for refunds; & employer reemployment assistance contribution rate calculation; creates workgroup for specified purposes.
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Bill History
Date Chamber Action 12/27/2021 House • Filed
1/7/2022 House • Referred to Ways & Means Committee
• Referred to Appropriations Committee
• Now in Ways & Means Committee
1/11/2022 House • 1st Reading (Original Filed Version)
1/27/2022 House • PCS added to Ways & Means Committee agenda
1/31/2022 House • Favorable with CS by Ways & Means Committee
• Reported out of Ways & Means Committee
2/4/2022 House • Laid on Table under Rule 7.18(a)
• CS Filed
• 1st Reading (Committee Substitute 1)
2/7/2022 House • Referred to Appropriations Committee
• Now in Appropriations Committee
2/15/2022 House • Added to Appropriations Committee agenda
2/17/2022 House • Favorable with CS by Appropriations Committee
• Reported out of Appropriations Committee
• Laid on Table under Rule 7.18(a)
• CS Filed
• Bill referred to House Calendar
• Bill added to Special Order Calendar (2/24/2022)
• 1st Reading (Committee Substitute 2)
2/24/2022 House • Temporarily postponed, on 2nd Reading
• Added to Second Reading Calendar
3/7/2022 House • Laid on Table
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CS/CS/HB 1041, Committee Substitute 2 (Current Bill Version) Posted 2/17/2022 at 4:08 PM
Bill Text: PDF Analyses: Ways and Means Committee (Post-Meeting) 6/28/2022 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1382 (er) Tax Administration Gruters Similar Last Action: 5/5/2023 S Veto Message transmitted to Secretary of State 
Citations - Statutes (22)
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. Page 4 (pdf) 120.80 Exceptions and special requirements; agencies. Page 5 (pdf) 202.34 Records required to be kept; power to inspect; audit procedure. Page 7 (pdf) 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 9 (pdf) 206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 11 (pdf) 206.9931 Administrative provisions. Page 13 (pdf) 211.125 Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality. Page 13 (pdf) 212.05 Sales, storage, use tax. Page 15 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 23 (pdf) 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 29 (pdf) 213.015 Taxpayer rights. Page 31 (pdf) 213.051 Service of subpoenas. Page 34 (pdf) 213.053 Confidentiality and information sharing. Page 35 (pdf) 213.06 Rules of department; circumstances requiring emergency rules. Page 36 (pdf) 213.21 Informal conferences; compromises. Page 37 (pdf) 213.34 Authority to audit. Page 40 (pdf) 213.345 Tolling of periods during an audit. Page 46 (pdf) 213.67 Garnishment. Page 43 (pdf) 220.42 Methods of accounting. Page 47 (pdf) 220.735 Production of witnesses and records. Page 48 (pdf) 443.131 Contributions. Page 49 (pdf) 443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 60 (pdf) -
CS/HB 1041, Committee Substitute 1 Posted 2/4/2022 at 8:33 AM
Bill Text: PDF Analyses: Appropriations Committee (Post-Meeting) 2/17/2022 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1382 (c1) Tax Administration Gruters Similar Last Action: 5/5/2023 S Veto Message transmitted to Secretary of State
Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 519243 - Strike All Amendment
Remove everything after the enacting clause and insert:Stevenson 2/16/2022
9:38 PMAdopted
2/17/2022PDF Citations - Statutes (20)
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. Page 4 (pdf) 120.80 Exceptions and special requirements; agencies. Page 4 (pdf) 202.34 Records required to be kept; power to inspect; audit procedure. Page 7 (pdf) 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 8 (pdf) 206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 10 (pdf) 206.9931 Administrative provisions. Page 12 (pdf) 211.125 Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality. Page 12 (pdf) 212.05 Sales, storage, use tax. Page 14 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 21 (pdf) 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 25 (pdf) 213.051 Service of subpoenas. Page 28 (pdf) 213.06 Rules of department; circumstances requiring emergency rules. Page 29 (pdf) 213.21 Informal conferences; compromises. Page 30 (pdf) 213.34 Authority to audit. Page 33 (pdf) 213.345 Tolling of periods during an audit. Page 39 (pdf) 213.67 Garnishment. Page 36 (pdf) 220.42 Methods of accounting. Page 40 (pdf) 220.735 Production of witnesses and records. Page 41 (pdf) 443.131 Contributions. Page 42 (pdf) 443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 53 (pdf) -
HB 1041, Original Filed Version Posted 12/27/2021 at 12:10 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1382 Tax Administration Gruters Similar Last Action: 5/5/2023 S Veto Message transmitted to Secretary of State
Citations - Statutes (30)
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. Page 4 (pdf) 120.80 Exceptions and special requirements; agencies. Page 5 (pdf) 201.02 Tax on deeds and other instruments relating to real property or interests in real property. Page 8 (pdf) 202.34 Records required to be kept; power to inspect; audit procedure. Page 9 (pdf) 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 10 (pdf) 206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 12 (pdf) 206.9931 Administrative provisions. Page 13 (pdf) 211.125 Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality. Page 14 (pdf) 212.05 Sales, storage, use tax. Page 16 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 23 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 34 (pdf) 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 38 (pdf) 213.051 Service of subpoenas. Page 40 (pdf) 213.06 Rules of department; circumstances requiring emergency rules. Page 41 (pdf) 213.21 Informal conferences; compromises. Page 43 (pdf) 213.34 Authority to audit. Page 45 (pdf) 213.345 Tolling of periods during an audit. Page 51 (pdf) 213.67 Garnishment. Page 48 (pdf) 220.183 Community contribution tax credit. Page 68 (pdf) 220.42 Methods of accounting. Page 52 (pdf) 220.735 Production of witnesses and records. Page 54 (pdf) 288.0001 Economic Development Programs Evaluation. Page 69 (pdf) 290.0056 Enterprise zone development agency. Page 70 (pdf) 290.007 State incentives available in enterprise zones. Page 70 (pdf) 377.809 Energy Economic Zone Pilot Program. Page 71 (pdf) 443.131 Contributions. Page 54 (pdf) 443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 65 (pdf) 624.5105 Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. Page 72 (pdf) 624.515 State Fire Marshal regulatory assessment and surcharge; levy and amount. Page 67 (pdf) 1011.94 University Major Gifts Program. Page 73 (pdf)