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)
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Bill History
Date Chamber Action 1/22/2013 House • Filed
1/30/2013 House • Referred to Finance and Tax Subcommittee; Government Operations Appropriations Subcommittee; Appropriations Committee -HJ 58
3/5/2013 House • Introduced -HJ 58
3/18/2013 House • On Committee agenda-- Finance and Tax Subcommittee, 03/20/13, 3:30 pm, Morris Hall
3/20/2013 House • CS by Finance and Tax Subcommittee; YEAS 15 NAYS 0 -HJ 332
3/22/2013 House • Pending review of CS under Rule 7.19(c)
• CS by Finance and Tax Subcommittee read 1st time -HJ 328
3/25/2013 House • Now in Government Operations Appropriations Subcommittee -HJ 346
3/29/2013 House • On Committee agenda-- Government Operations Appropriations Subcommittee, 04/02/13, 8:30 am, Morris Hall
4/2/2013 House • Favorable by Government Operations Appropriations Subcommittee; YEAS 12 NAYS 0 -HJ 406
• Now in Appropriations Committee -HJ 406
4/8/2013 House • On Committee agenda-- Appropriations Committee, 04/10/13, 3:30 pm, Webster Hall
4/10/2013 House • Favorable by- Appropriations Committee; YEAS 26 NAYS 0 -HJ 580
4/11/2013 House • Placed on Calendar -HJ 580
4/15/2013 House • Placed on Special Order Calendar, 04/17/13
4/17/2013 House • Read 2nd time -HJ 654
• Read 3rd time -HJ 654
• CS passed; YEAS 117 NAYS 0 -HJ 654
4/18/2013 Senate • In Messages
• Referred to Banking and Insurance; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 502
4/23/2013 Senate • Received -SJ 502
5/3/2013 Senate • Died in Banking and Insurance
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CS/HB 495, Committee Substitute 1 (Current Bill Version) Posted 3/22/2013 at 2:58 PM
Bill Text: PDF Analyses: Government Operations Appropriations Subcommittee (Post-Meeting) 4/2/2013 (pdf)
Appropriations Committee (Post-Meeting) 4/11/2013 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 866 (c1) Certified Audit Program Abruzzo Similar Last Action: 5/3/2013 S Died in Appropriations Subcommittee on Finance and Tax
Location: In committee/council (AFT)
Floor Votes (1)
Date Chamber Result 4/17/2013 7:23 PM House 117 Yeas - 0 Nays Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 213.053 Confidentiality and information sharing. Page 9 (pdf) 213.21 Informal conferences; compromises. Page 1 (pdf) 213.285 Certified audits. Page 2 (pdf) -
HB 495, Original Filed Version Posted 1/22/2013 at 11:54 AM
Bill Text: PDF Analyses: Finance and Tax Subcommittee (Post-Meeting) 3/22/2013 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 866 (c1) Certified Audit Program Abruzzo Similar Last Action: 5/3/2013 S Died in Appropriations Subcommittee on Finance and Tax
Location: In committee/council (AFT)
Committee Amendments (2)
Amendment Sponsor Filed Last Committee Action Format 699069 - Amendment
Remove line 72 and insert:Raulerson 3/20/2013
9:16 AMPDF 388277 - Amendment
Remove line 182 and insert:Raulerson 3/20/2013
9:16 AMPDF Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 213.053 Confidentiality and information sharing. Page 9 (pdf) 213.21 Informal conferences; compromises. Page 1 (pdf) 213.285 Certified audits. Page 2 (pdf)