2006 Regular Session

HOUSE BILL 1704

File Code: Taxes - Income
Sponsored By:
Delegate Hixson
Entitled:
Income Tax - Voluntary Compliance Program for Abusive Tax Avoidance Transactions

Synopsis:

Requiring the Comptroller to establish a voluntary compliance program and amnesty period from June 1, 2006, through October 1, 2006, for the payment of Maryland State and local income tax liabilities related to the use of specified abusive tax avoidance transactions; providing for the waiver of specified civil and criminal penalties for eligible taxpayers participating in the voluntary compliance program under specified circumstances; etc.

History by Legislative Date

House Action
3/6
First Reading House Rules and Executive Nominations
3/13
Re-referred Ways and Means
3/22
Hearing 3/30 at 1:00 p.m.
Senate Action
No Action

Bill indexed under the following Subjects:

COMPTROLLER
CRIMES AND PUNISHMENTS -see also- PENALTIES; SENTENCES; etc.
FRAUD -see also- FORGERY
INCOME TAX
INVESTIGATIONS AND INQUIRIES -see also- CRIM BCKGRND INVEST.
PENALTIES

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered