HOUSE BILL 198
Out of committee (H Not Concur)
Income, sales tax debt, interest
PROPERTY TAXES – Amends and adds to existing law to create property tax relief by creating the School District Facilities Fund and the Homeowner Property Tax Relief Account, both of which are funded by state moneys.
RS30413 / H0198
This legislation would limit the time frame during which interest accrues where a tax deficiency is found by excluding interest during two periods of time: 1) The period of time after the state tax commission sends written notice that an audit is being initiated, but before a notice of deficiency determination is made, and 2) The period of time after a notice of deficiency determination, which is subject to a perfected protest and before the final determination of the deficiency, by the state tax commission following the state tax commission's disposition of the protest.
This legislation would result in a reduction of interest collected by the state tax commission in an amount of approximately $1.1 million per year.
| Date | Description |
|---|---|
| 02/23 | Introduced, read first time, referred to JRA for Printing |
| 02/24 | Reported Printed and Referred to Revenue & Taxation |
| 03/02 | Reported out of Committee with Do Pass Recommendation, Filed for Second Reading |
| 03/03 | Read second time; Filed for Third Reading |
| 03/07 | Read Third Time in Full – PASSED - 68-0-2 AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker NAYS – None Absent – Green, Nash Floor Sponsor - Cannon Title apvd - to Senate |
| 03/08 | Received from the House passed; filed for first reading |
| Introduced, read first time; referred to: Local Government & Taxation | |
| 03/17 | Reported out of Committee with Do Pass Recommendation; Filed for second reading |
| 03/20 | Read second time; filed for Third Reading |
| 03/23 | Referred to 14th Order for amendment |
| 03/27 | Placed in the Committee of the Whole |
| Amendments ordered printed | |
| Reported out as amended; filed for first reading | |
| Amendments reported printed | |
| Read first time as amended in the Senate; Filed for Second Reading | |
| Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 32-3-0 AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, VanOrden, Ward-Engelking, Winder, Wintrow NAYS – Foreman, Trakel, Zuiderveld Absent and excused – None Floor Sponsor - Grow Title apvd - to House |
|
| 03/28 | Returned from the Senate Amended; Held at Desk |
| UC not to concur; objection | |
| Motion not to concur passed: Ayes 59 Nays 11 Abs/Excd 0 | |
| Filed in Office of the Chief Clerk |