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2013 SESSION

• | print version

SB 1365 Tax administration; monetary awards for detection of tax underpayments, development of guidelines.

Introduced by: Frank W. Wagner | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Tax administration; awards for detection of tax underpayments. Creates a program for the payment of monetary rewards to individuals who provide information to the Tax Commissioner that leads to the successful collection of taxes that are owed by other individual or business taxpayers. Awards may only be given if the underpaying individual taxpayer's income exceeds $100,000 or the underpaying business taxpayer's income exceeds $500,000, and the amount in question exceeds $50,000. The provisions of the bill are contingent on funding in a general appropriation act.

FULL TEXT

• 01/21/13  Senate: Presented and ordered printed 13103998D  pdf | impact statement
• 01/30/13  Senate: Committee substitute printed 13104702D-S1  pdf | impact statement

HISTORY

• 01/21/13  Senate: Unanimous consent to introduce
• 01/21/13  Senate: Presented and ordered printed 13103998D
• 01/21/13  Senate: Referred to Committee on Finance
• 01/30/13  Senate: Reported from Finance with substitute (15-Y 0-N)
• 01/30/13  Senate: Committee substitute printed 13104702D-S1
• 01/31/13  Senate: Constitutional reading dispensed (40-Y 0-N)
• 02/01/13  Senate: Read second time
• 02/01/13  Senate: Reading of substitute waived
• 02/01/13  Senate: Committee substitute agreed to 13104702D-S1
• 02/01/13  Senate: Engrossed by Senate - committee substitute SB1365S1
• 02/04/13  Senate: Read third time and passed Senate (40-Y 0-N)
• 02/06/13  House: Placed on Calendar
• 02/06/13  House: Read first time
• 02/06/13  House: Referred to Committee on Finance
• 02/06/13  House: Assigned Finance sub: #2
• 02/11/13  House: Tabled in Finance by voice vote