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2012 SESSION

• | print version

HB 35 State taxes; period of limitation on collection reduced to seven years.

Introduced by: Mark L. Cole | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Collection of state taxes; period of limitation.  Reduces the period of limitation for the collection of state taxes from 10 years to seven years. The bill also provides that if no contact has been made with a delinquent taxpayer for a period of six years after the assessment, then interest and penalty would no longer be added to the delinquent tax liability. Under current law, if no contact has been made for a period of seven years, then interest and penalty are no longer added to the delinquent tax liability.

FULL TEXT

• 12/13/11  House: Prefiled and ordered printed; offered 01/11/12 12100453D  pdf | impact statement
• 02/28/12  House: Bill text as passed House and Senate (HB35ER)  pdf | impact statement
• 05/18/12  Governor: Acts of Assembly Chapter text (CHAP0840)  pdf

AMENDMENTS

• Governor's recommendation

HISTORY

• 12/13/11  House: Prefiled and ordered printed; offered 01/11/12 12100453D
• 12/13/11  House: Referred to Committee on Finance
• 01/12/12  House: Assigned Finance sub: Subcommittee #2
• 01/18/12  House: Subcommittee recommends reporting (10-Y 0-N)
• 01/23/12  House: Reported from Finance (22-Y 0-N)
• 01/24/12  House: Read first time
• 01/25/12  House: Read second time and engrossed
• 01/26/12  House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
• 01/26/12  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
• 01/26/12  House: Reconsideration of passage agreed to by House
• 01/26/12  House: Passed House BLOCK VOTE (100-Y 0-N)
• 01/26/12  House: VOTE: PASSAGE #2 (100-Y 0-N)
• 01/27/12  Senate: Constitutional reading dispensed
• 01/27/12  Senate: Referred to Committee on Finance
• 02/21/12  Senate: Reported from Finance (15-Y 0-N)
• 02/22/12  Senate: Constitutional reading dispensed (39-Y 0-N)
• 02/23/12  Senate: Read third time
• 02/23/12  Senate: Passed Senate (40-Y 0-N)
• 02/28/12  House: Enrolled
• 02/28/12  House: Bill text as passed House and Senate (HB35ER)
• 02/28/12  House: Signed by Speaker
• 02/29/12  Senate: Signed by President
• 04/09/12  House: Governor's recommendation received by House
• 04/17/12  House: Placed on Calendar
• 04/18/12  House: House rejected Governor's recommendation (5-Y 91-N)
• 04/18/12  House: VOTE: REJECTED (5-Y 91-N)
• 04/18/12  House: Communicated to Governor
• 05/18/12  Governor: Approved by Governor-Chapter 840 (effective 7/1/12)
• 05/18/12  Governor: Acts of Assembly Chapter text (CHAP0840)