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2002 SESSION

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HB 316 Commissioners of Revenue; authority to summon.

Introduced by: William J. Howell | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Commissioners of Revenue; penalties for failure to abide by summons. Provides that no person other than the taxpayer shall be convicted for refusing to furnish certain information requested by the commissioner of the revenue unless such person willfully fails to comply with a properly issued summons.

SUMMARY AS PASSED HOUSE:

Commissioners of Revenue; penalties for failure to abide by summons. Provides that no person other than the taxpayer shall be convicted for refusing to furnish certain information requested by the commissioner of the revenue unless such person willfully fails to comply with a properly issued summons.

SUMMARY AS INTRODUCED:

Commissioners of Revenue; authority to summon. Requires a Commissioner of Revenue to attempt to obtain necessary information from the taxpayer before issuing a summons for such information to any other person.