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1999 SESSION

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HB 353 Motor vehicle sales and use tax; fraudulent valuation.

Introduced by: Glenn M. Weatherholtz | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Motor vehicle sales and use tax; fraudulent valuation; penalties. Provides that any person who falsely states the value of a motor vehicle, and such false statement results in an evasion of the motor vehicle sales and use tax in an amount less than $200, is guilty of a Class 1 misdemeanor. Any person who makes a false statement resulting in a tax evasion of $200 or more is guilty of a Class 6 felony. The penalty for falsely stating the value of a motor vehicle, regardless of whether tax is evaded, remains a Class 3 misdemeanor.


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