2009 Regular Session

HOUSE BILL 1209

File Code: Taxes - Miscellaneous
Sponsored By:
Delegates Howard and Cardin
Entitled:
Tax Compliance and Administration Act of 2009

Synopsis:

Altering an exception for banks to an income tax addition modification for specified payments to related persons; requiring a resident transferor of real property to pay specified amounts before recording a deed under specified circumstances; repealing the sales tax vendor collection credit; requiring specified vendors to pay estimated sales and use tax; reducing from $10,000 to $5,000 the threshold for requiring payment of taxes by electronic funds transfer; requiring specified employers to file an annual use tax return; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
2/13
First Reading Ways and Means
2/18
Hearing 3/19 at 1:00 p.m.
2/25
Hearing cancelled
Hearing 3/12 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Carolyn J. B. Howard, District 24
Delegate Jon S. Cardin, District 11

Bill indexed under the following Subjects:

Cigarettes -see also- Smoking
Comptroller
Electronic Funds Transfer
Exemptions
Financial Institutions -see also- Banks; Credit Unions; etc.
Income Tax
Interest
Penalties
Real Property
Recordation
Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.
Salaries -see also- Overtime; Reimbursement Rates
Sales and Use Tax
State Employees
Tax Credits -see also- Circuit Breaker
Tobacco
Transfer Tax
Work, Labor and Employment -see also- Col Barg; Holiday; etc

Bill affects the following Statutes:

Tax - General
( 10-306.1 , 10-306.1 , 10-912 , 11-105 , 11-221 , 11-501 , 11-502 , 11-601 , 11-601 , 12-105 , 13-104 , 13-602.1 , 13-702.1 , 13-930 )

Documents:

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