2004 Regular Session

SENATE BILL 64

File Code: Taxes - Sales and Use
Sponsored By:
Chairman, Budget and Taxation Committee (By Request - Departmental - Comptroller)
Entitled:
Sales and Use Tax - Operating without a License

Synopsis:

Authorizing the State Comptroller to seize specified property used in the business of any person operating as a retail or out-of-state vendor without a sales and use tax license or whose sales and use tax license has been suspended or revoked under specified circumstances; requiring the Comptroller to make specified assessments prior to taking possession of specified property; requiring the opportunity for a hearing before specified property seizures; authorizing property seizures prior to a hearing under specified circumstances; etc.

History by Legislative Date

Senate Action
1/15
First Reading Budget and Taxation
1/19
Hearing 1/28 at 2:00 p.m.
3/24
Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/25
Third Reading Passed (47-0)
House Action
3/25
First Reading Ways and Means
4/1
Hearing 4/6 at 1:00 p.m.
Sponsored by:
Chairman, Budget & Tax. Comm.
Departmental
Bill indexed under the following Subjects:
ASSESSMENTS
AUCTIONS
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
COMPTROLLER
HEARINGS
LAW ENFORCEMENT -see also- STATE POLICE, DEPARTMENT OF
LIABILITY -see also- GOOD SAMARITAN
LICENSES -see also- ALCOHOLIC BEV LIC; DRIVERS' LICENSES
NOTICES
PERSONAL PROPERTY
SALES AND USE TAX
SEARCH AND SEIZURE
Bill affects the following Statutes:
Tax - General
( 2-107 , 2-108 , 11-711 , 11-713 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
Senate
Number: 719937/01 (PDF)     Offered on: March 24, 2004   at: 11:11 a.m.     Status: Adopted
Roll Call Vote (Legislative date is shown):
Senate
March 25, 2004: Third Reading Passed (47-0)