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Glossary of Legislative Terms

CS/CS/SB 1382: Tax Administration

GENERAL BILL by Appropriations ; Finance and Tax ; Gruters

Tax Administration; Prohibiting taxpayers from submitting certain records in tax proceedings under certain circumstances; authorizing the Department of Revenue to respond to contact initiated by taxpayers to discuss audits; authorizing taxpayers to provide records and other information to the department; clarifying conditions for application of an exemption for sales taxes for certain nonresident purchasers of boats or aircraft; prohibiting transferors from accepting orders from or delivering alcoholic beverages to dealers with suspended resale certificates within a specified timeframe; revising the period in which, and conditions under which, the executive director of the department may adopt emergency rules, etc.

Effective Date: 7/1/2022
 Last Action: 5/5/2023 Senate - Veto Message transmitted to Secretary of State
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    12/28/2021 Senate • Filed
    1/12/2022 Senate • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 123
    1/18/2022 Senate • Introduced -SJ 123
    1/28/2022 Senate • On Committee agenda-- Community Affairs, 02/02/22, 8:30 am, 37 Senate Building
    2/2/2022 Senate • Favorable by Community Affairs; YEAS 9 NAYS 0 -SJ 242
    • Now in Finance and Tax
    2/7/2022 Senate • On Committee agenda-- Finance and Tax, 02/10/22, 11:00 am, 110 Senate Building
    2/10/2022 Senate • CS by Finance and Tax; YEAS 7 NAYS 0 -SJ 370
    2/11/2022 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • Now in Appropriations
    2/16/2022 Senate • CS by Finance and Tax read 1st time -SJ 379
    2/23/2022 Senate • On Committee agenda-- Appropriations, 02/28/22, 10:30 am, 412 Knott Building
    2/28/2022 Senate • CS/CS by- Appropriations; YEAS 16 NAYS 2 -SJ 521
    3/2/2022 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • Placed on Calendar, on 2nd reading
    • Placed on Special Order Calendar, 03/03/22 -SJ 591
    • CS/CS by Appropriations read 1st time -SJ 526
    3/3/2022 Senate • Read 2nd time -SJ 564
    • Amendment(s) adopted (564778) -SJ 565
    • Read 3rd time -SJ 565
    • CS passed as amended; YEAS 33 NAYS 3 -SJ 565
    3/3/2022 House • In Messages
    3/4/2022 House • Bill referred to House Calendar
    • Bill added to Special Order Calendar (3/7/2022)
    • 1st Reading (Engrossed 1)
    3/7/2022 House • Temporarily postponed, on 2nd Reading
    • Read 2nd time
    • Placed on 3rd reading
    • Added to Third Reading Calendar
    3/8/2022 House • Read 3rd time
    • CS passed; YEAS 105, NAYS 10
    3/8/2022 Senate • Ordered enrolled -SJ 735
    6/17/2022 • Signed by Officers and presented to Governor
    6/24/2022 • Vetoed by Governor
    12/12/2022 Senate • Veto Message received (2022 Special Session A, 2023 Special Session B, 2023 Regular Session) -SJ 6
    • Veto Message referred to Rules -SJ 7
    5/5/2023 Senate • Veto Message transmitted to Secretary of State

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  • CS/CS/SB 1382, Enrolled (Current Bill Version) Posted 3/8/2022 at 3:33 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1041 (c2) Tax Administration Ways and Means Committee Similar Last Action: 3/7/2022 H Laid on Table Track This Bill

    Citations - Statutes (21)

    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 8 (pdf)
    206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 11 (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 20 (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)
    213.053 Confidentiality and information sharing. 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 35 (pdf)
    213.67 Garnishment. Page 36 (pdf)
    220.42 Methods of accounting. Page 39 (pdf)
    220.735 Production of witnesses and records. Page 40 (pdf)
    443.131 Contributions. Page 40 (pdf)
    443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 50 (pdf)

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  • CS/CS/SB 1382, Engrossed 1 Posted 3/3/2022 at 5:06 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1041 (c2) Tax Administration Ways and Means Committee Similar Last Action: 3/7/2022 H Laid on Table Track This Bill

    Floor Votes (1)

    Date Chamber Result
    3/8/2022 1:41 PM House 105 Yeas - 10 Nays

    Citations - Statutes (21)

    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 8 (pdf)
    206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 11 (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 20 (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)
    213.053 Confidentiality and information sharing. 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 35 (pdf)
    213.67 Garnishment. Page 36 (pdf)
    220.42 Methods of accounting. Page 39 (pdf)
    220.735 Production of witnesses and records. Page 40 (pdf)
    443.131 Contributions. Page 40 (pdf)
    443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 50 (pdf)

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  • CS/CS/SB 1382, Committee Substitute 2 Posted 3/2/2022 at 7:47 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Post-Meeting) 3/3/2022 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1041 (c2) Tax Administration Ways and Means Committee Similar Last Action: 3/7/2022 H Laid on Table Track This Bill

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    564778 - Amendment
    Delete line 318 and insert:     		Gruters 3/3/2022
    8:50 AM     		Senate: Adopted
    3/3/2022     		Web Page
    PDF
    281632 - Amendment
    Between lines 1476 and 1477 insert:     		Gruters 3/2/2022
    1:04 PM     		Senate: Withdrawn
    3/3/2022     		Web Page
    PDF

    Floor Votes (1)

    Date Chamber Result
    3/3/2022 4:39 PM Senate 33 Yeas - 3 Nays

    Citations - Statutes (21)

    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 8 (pdf)
    206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 11 (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 20 (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)
    213.053 Confidentiality and information sharing. 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 35 (pdf)
    213.67 Garnishment. Page 36 (pdf)
    220.42 Methods of accounting. Page 39 (pdf)
    220.735 Production of witnesses and records. Page 40 (pdf)
    443.131 Contributions. Page 40 (pdf)
    443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 50 (pdf)

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  • CS/SB 1382, Committee Substitute 1 Posted 2/11/2022 at 8:33 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Pre-Meeting) 2/25/2022 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1041 (c2) Tax Administration Ways and Means Committee Similar Last Action: 3/7/2022 H Laid on Table Track This Bill

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    604478 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Appropriations
    (Gruters)     		2/25/2022
    11:49 AM     		Replaced by Committee Substitute
    3/1/2022     		Web Page
    PDF
    hierarchy 799108 - Amendment to Amendment (604478)
    Delete line 700 and insert:     		Appropriations
    (Gruters)     		2/28/2022
    8:19 AM     		Replaced by Committee Substitute
    3/1/2022     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/28/2022 10:30 AM Appropriations 16 Yeas - 2 Nays

    Citations - Statutes (21)

    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 8 (pdf)
    206.14 Inspection of records; audits; hearings; forms; rules and regulations. Page 10 (pdf)
    206.9931 Administrative provisions. Page 11 (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 20 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 24 (pdf)
    213.051 Service of subpoenas. Page 27 (pdf)
    213.053 Confidentiality and information sharing. Page 28 (pdf)
    213.06 Rules of department; circumstances requiring emergency rules. Page 28 (pdf)
    213.21 Informal conferences; compromises. Page 29 (pdf)
    213.34 Authority to audit. Page 32 (pdf)
    213.345 Tolling of periods during an audit. Page 34 (pdf)
    213.67 Garnishment. Page 35 (pdf)
    220.42 Methods of accounting. Page 38 (pdf)
    220.735 Production of witnesses and records. Page 39 (pdf)
    443.131 Contributions. Page 40 (pdf)
    443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 49 (pdf)

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  • SB 1382, Original Filed Version Posted 12/28/2021 at 2:04 PM

    Bill Text:   Web Page | PDF
    Analyses:   Community Affairs (Pre-Meeting) 2/1/2022 (pdf)
    Community Affairs (Post-Meeting) 2/2/2022 (pdf)
    Finance and Tax (Pre-Meeting) 2/8/2022 (pdf)
    Finance and Tax (Post-Meeting) 2/10/2022 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1041 (c1) Tax Administration Ways and Means Committee Similar Last Action: 3/7/2022 H Laid on Table Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    385668 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Finance and Tax
    (Gruters)     		2/9/2022
    10:08 AM     		Replaced by Committee Substitute
    2/10/2022     		Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    2/2/2022 8:30 AM Community Affairs 9 Yeas - 0 Nays
    2/10/2022 11:00 AM Finance and Tax 7 Yeas - 0 Nays

    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 7 (pdf)
    202.34 Records required to be kept; power to inspect; audit procedure. Page 8 (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 12 (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 13 (pdf)
    212.05 Sales, storage, use tax. Page 14 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 21 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 30 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 33 (pdf)
    213.051 Service of subpoenas. Page 36 (pdf)
    213.06 Rules of department; circumstances requiring emergency rules. Page 36 (pdf)
    213.21 Informal conferences; compromises. Page 38 (pdf)
    213.34 Authority to audit. Page 40 (pdf)
    213.345 Tolling of periods during an audit. Page 42 (pdf)
    213.67 Garnishment. Page 44 (pdf)
    220.183 Community contribution tax credit. Page 59 (pdf)
    220.42 Methods of accounting. Page 46 (pdf)
    220.735 Production of witnesses and records. Page 47 (pdf)
    288.0001 Economic Development Programs Evaluation. Page 60 (pdf)
    290.0056 Enterprise zone development agency. Page 61 (pdf)
    290.007 State incentives available in enterprise zones. Page 61 (pdf)
    377.809 Energy Economic Zone Pilot Program. Page 62 (pdf)
    443.131 Contributions. Page 47 (pdf)
    443.171 Department of Economic Opportunity and commission; powers and duties; records and reports; proceedings; state-federal cooperation. Page 57 (pdf)
    624.5105 Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. Page 63 (pdf)
    624.515 State Fire Marshal regulatory assessment and surcharge; levy and amount. Page 58 (pdf)
    1011.94 University Major Gifts Program. Page 63 (pdf)

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