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2009 Regular Session bill information current as of November 30, 2009 - 6:04 p.m.
Failed - Dead Legislation
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SENATE BILL 94

File Code: Taxes - Sales and Use

Sponsored By:
Chair, Budget and Taxation Committee (By Request - Departmental - Comptroller)

Entitled:
Sales and Use Tax - Gross Negligence Penalty for Underpayment

Synopsis:

Requiring the Comptroller to assess a 25% penalty for the underpayment of 25% or more of the sales and use tax due, if the underpayment of 25% or more is due to gross negligence; and providing that an underpayment of 25% or more of the sales and use tax due is prima facie evidence of gross negligence.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used. Explain Legislative Date and Calendar Date
Senate Action
9/30
Pre-filed
1/14
First Reading Budget and Taxation
Hearing 1/28 at 1:00 p.m.
House Action
No Action

Sponsored by:

Budget and Taxation Committee, Chair
Departmental
Comptroller

Bill indexed under the following Subjects:

Negligence -see also- Medical Malpractice
Penalties
Sales and Use Tax

Bill affects the following Statute:

Tax - General
( 13-703.1 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal and Policy Note (Displayed in PDF Format): Available

Amendments: None offered


Top Sponsors Title Synopsis History Sponsor List Subjects Statutes Documents Another Session Another Bill