CS/HB 495: Certified Audit Program
GENERAL BILL by Finance and Tax Subcommittee ; Raulerson
Certified Audit Program; Revises amounts of interest liability that DOR may abate for taxpayers participating in certified audit program; authorizes taxpayer to participate in certified audit program after DOR has issued notice of intent to conduct audit of taxpayer; conforms provisions; authorizes DOR to initiate certified audit program for specified taxes administered by DOR; revises procedures, deadlines, & notice requirements for certified audits; authorizes DOR to adopt rules prohibiting qualified practitioner from representing taxpayer in informal conference procedures under certain circumstances.
Last Action: 5/3/2013 Senate - Died in Banking and Insurance
Bill Text: PDF
- Banking and Insurance (BI)
- Appropriations Subcommittee on Finance and Tax (AFT)
- Appropriations (AP)
• Referred to Finance and Tax Subcommittee; Government Operations Appropriations Subcommittee; Appropriations Committee -HJ 58
• Introduced -HJ 58
• On Committee agenda-- Finance and Tax Subcommittee, 03/20/13, 3:30 pm, Morris Hall
• CS by Finance and Tax Subcommittee; YEAS 15 NAYS 0 -HJ 332
• Pending review of CS under Rule 7.19(c)
• CS by Finance and Tax Subcommittee read 1st time -HJ 328
• Now in Government Operations Appropriations Subcommittee -HJ 346
• On Committee agenda-- Government Operations Appropriations Subcommittee, 04/02/13, 8:30 am, Morris Hall
• Favorable by Government Operations Appropriations Subcommittee; YEAS 12 NAYS 0 -HJ 406
• Now in Appropriations Committee -HJ 406
• On Committee agenda-- Appropriations Committee, 04/10/13, 3:30 pm, Webster Hall
• Favorable by- Appropriations Committee; YEAS 26 NAYS 0 -HJ 580
• Placed on Calendar -HJ 580
• Placed on Special Order Calendar, 04/17/13
• Read 2nd time -HJ 654
• Read 3rd time -HJ 654
• CS passed; YEAS 117 NAYS 0 -HJ 654
• In Messages
• Referred to Banking and Insurance; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 502
• Received -SJ 502
• Died in Banking and Insurance
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Bills that have selected provisions that are similar in text.
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.