HB 1995: Tax Administration
GENERAL BILL by Fiscal Policy & Resources ; Wallace
Tax Administration; requires clerk of court to give notice to DOR if there is surplus resulting from foreclosure of unemployment compensation tax lien; permits dept. to participate in disbursement of unemployment compensation tax lien foreclosure funds; eliminates requirement that corporation file intangibles tax return when no tax is due; specifies basis for annual calculations of county distributions of severance tax on phosphate rock, etc. Amends FS. APPROPRIATION: $300,000.
Last Action: 3/22/2002 House - Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218), CS/HB 1511 (Ch. 2002-48), CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 3/1/2002 | House |
• Filed; Introduced -HJ 00361 |
| 3/4/2002 | House |
• Referred to Fiscal Responsibility Council -HJ 00367 |
| 3/22/2002 | House |
• Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218), CS/HB 1511 (Ch. 2002-48), CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| S 426 (e2) | Campbell | Similar | Last Action: 5/1/2002 Approved by Governor; Chapter No. 2002-218; See also CS/SB 462 (Ch. 2002-26), SB 1104 (Ch. 2002-171) | |
| S 2302 (e1) | Tax Administration | Pruitt | Similar | Last Action: 3/22/2002 S Read third time -SJ 02004; Amendment(s) adopted -SJ 02005; Substituted HB 165 -SJ 02005; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 165 (Ch. 2002-271), CS/SB 426 (Ch. 2002-218), SB 1104 (Ch. 2002-171) |
| H 123 (e1) | Excise Tax on Documents | Baxley | Compare | Last Action: 3/19/2002 H Placed on Special Order Calendar; Substituted CS/SB 462; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 462 (Ch. 2002-26), CS/SB 426 (Ch. 2002-218) -HJ 02068 |
| H 169 | Taxation | Weissman | Compare | Last Action: 3/22/2002 H Died in Council on Fiscal Responsibility Council, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) |
| H 347 | Motor Vehicle Warranty Enforcement | Baxley | Compare | Last Action: 12/12/2001 H Withdrawn from Transportation (RIC); Transportation & Economic Development Appropriations (FRC); Council for Ready Infrastructure; Withdrawn prior to introduction,Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) -HJ 00029 |
| H 951 | Certified Audits | Kallinger | Compare | Last Action: 3/7/2002 H Placed on Special Order Calendar; Substituted SB 1104; Laid on Table, Link/Iden/Sim/Compare passed, refer to SB 1104 (Ch. 2002-171), CS/SB 426 (Ch. 2002-218) -HJ 00911 |
| H 1511 (e1) | Attkisson | Compare | Last Action: 4/16/2002 Approved by Governor; Chapter No. 2002-48 | |
| S 462 (e1) | Pruitt | Compare | Last Action: 4/16/2002 Approved by Governor; Chapter No. 2002-26; See also CS/SB 426 (Ch. 2002-218) | |
| S 1068 | Excise Tax on Documents | Campbell | Compare | Last Action: 3/22/2002 S Died in Committee on Finance and Taxation, Link/Iden/Sim/Compare passed, refer to CS/SB 426 (Ch. 2002-218) |
| S 1104 | Sullivan | Compare | Last Action: 4/24/2002 Approved by Governor; Chapter No. 2002-171; See also CS/SB 426 (Ch. 2002-218) | |
| S 1610 (e1) | Communications Services Tax | Pruitt | Compare | Last Action: 3/20/2002 S Substituted CS/HB 1511 -SJ 01037; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/HB 1511 (Ch. 2002-48) |
| S 2164 (c1) | Firefighter & Municipal Police | Pruitt | Compare | Last Action: 3/22/2002 S Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/HB 683 (Ch. 2002-66) |
Committee Amendments
Floor Amendments
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 1995 | Fiscal Policy & Resources (Post-Meeting) | 3/4/2002 12:00 AM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (52)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 45.031 | Judicial sales procedure. | |
| 55.202 | Judgments, orders, and decrees; lien on personal property. | |
| 69.041 | State named party; lien foreclosure, suit to quiet title. | |
| 175.1015 | ||
| 185.085 | ||
| 199.052 | Annual tax returns; payment of annual tax. | |
| 199.062 | Annual tax information reports. | |
| 199.218 | Books and records. | |
| 199.282 | Penalties for violation of this chapter. | |
| 201.02 | Tax on deeds and other instruments relating to real property or interests in real property. | |
| 201.05 | Tax on stock certificates. | |
| 201.08 | Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. | |
| 202.125 | Sales of communications services; specified exemptions. | |
| 211.3103 | Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. | |
| 212.02 | Definitions. | |
| 212.031 | Lease or rental of or license in real property. | |
| 212.04 | Admissions tax; rate, procedure, enforcement. | |
| 212.05 | Sales, storage, use tax. | |
| 212.051 | Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. | |
| 212.06 | Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. | |
| 212.07 | Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. | |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | |
| 212.084 | Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates. | |
| 212.096 | Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax. | |
| 212.098 | Rural Job Tax Credit Program. | |
| 212.11 | Tax returns and regulations. | |
| 212.12 | Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. | |
| 212.18 | Administration of law; registration of dealers; rules. | |
| 213.015 | Taxpayer rights. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.0535 | Registration Information Sharing and Exchange Program. | |
| 213.21 | Informal conferences; compromises. | |
| 213.235 | Determination of interest on deficiencies. | |
| 213.24 | Accrual of penalties and interest on deficiencies; deficiency billing costs. | |
| 213.255 | Interest. | |
| 213.285 | Certified audits. | |
| 213.30 | Compensation for information relating to a violation of the tax laws. | |
| 213.755 | Payment of taxes by electronic funds transfer. | |
| 220.03 | Definitions. | |
| 220.181 | Enterprise zone jobs credit. | |
| 220.22 | Returns; filing requirement. | |
| 220.23 | Federal returns. | |
| 220.807 | Determination of rate of interest. | |
| 220.809 | Interest on deficiencies. | |
| 336.021 | County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. | |
| 336.025 | County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. | |
| 376.70 | Tax on gross receipts of drycleaning facilities. | |
| 443.131 | Contributions. | |
| 443.1315 | ||
| 443.163 | Electronic reporting. | |
| 624.509 | Premium tax; rate and computation. | |
| 681.117 | Fee. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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