2003 Regular Session

HOUSE BILL 438

CHAPTER NUMBER: 298 File Code: Corporations and Associations
Sponsored By:
Chairman, Ways and Means Committee (By Request - Departmental - Natural Resources)
Entitled:
Vessel Excise Tax - Liability - Corporations and Companies

Synopsis:

Extending personal liability for the vessel tax and specified interest and penalties to specified officers, members, managers, and partners of corporations, limited liability companies, and limited liability partnerships; providing that a vessel excise tax assessment by the Department of Natural Resources is prima facie correct; etc.

History by Legislative Date

House Action
2/5
First Reading Ways and Means
Hearing 2/19 at 1:00 p.m.
3/3
Favorable Report by Ways and Means
3/4
Favorable Report Adopted
Second Reading Passed
3/6
Third Reading Passed (112-22)
3/31
Returned Passed
5/13
Signed by the Governor Chapter 298
Senate Action
3/7
First Reading Budget and Taxation
3/19
Hearing 3/26 at 1:30 p.m.
4/3
Favorable Report by Budget and Taxation
4/1
Favorable Report Adopted
Second Reading Passed
4/2
Third Reading Passed (41-5)
Sponsored by:
Chairman, Ways & Means Comm.
Departmental
Bill indexed under the following Subjects:
BOATS AND SHIPS
CORPORATIONS -see also- MUNICIPAL CORPORATIONS
EXCISE TAX
LIABILITY -see also- GOOD SAMARITAN
LIMITED LIABILITY COMPANIES
PARTNERSHIPS
PENALTIES
Bill affects the following Statute:
Natural Resources
( 8-716.1 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered
Roll Call Votes (Legislative dates are shown):
House
March 6, 2003: Third Reading Passed (112-22)
Senate
April 2, 2003: Third Reading Passed (41-5)