Legislation

Title: Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
Sponsored by: Delegate Lierman
Status: Vetoed by the Governor (Duplicative)
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Establishing a Legal Division in the Office of the Comptroller to provide expanded and detailed tax guidance to taxpayers and perform other duties relating to private letter rulings as assigned by the Comptroller; requiring the Comptroller to issue certain private letter rulings on the request of a person, except under certain circumstances; requiring the Comptroller when denying a private letter ruling request to provide the requestor with written reasons for the denial and to do so within 60 days after the request submission; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: SB0477

Bill File Type: Regular

Effective Date(s): July 1, 2022

History

Legislation History
Chamber House Calendar Date 1/19/2022 Legislative Date 1/19/2022 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures Proceedings
Chamber House Calendar Date 1/26/2022 Legislative Date 1/26/2022 Action Hearing 2/09 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/21/2022 Legislative Date 2/21/2022 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/22/2022 Legislative Date 2/22/2022 Action Favorable with Amendments {783326/1 Adopted Proceedings 15 Click to view Recorded Media
Chamber House Calendar Date 2/22/2022 Legislative Date 2/22/2022 Action Second Reading Passed with Amendments Proceedings 15 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures Proceedings
Chamber House Calendar Date 2/24/2022 Legislative Date 2/24/2022 Action Third Reading Passed (116-14) Proceedings 17 Click to view Recorded Media
Chamber Senate Calendar Date 2/25/2022 Legislative Date 2/20/2022 Action Referred Budget and Taxation Proceedings 32 Click to view Recorded Media
Chamber Senate Calendar Date 3/22/2022 Legislative Date 3/22/2022 Action Hearing 3/29 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/04/2022 Legislative Date 4/04/2022 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/04/2022 Legislative Date 3/23/2022 Action Favorable Adopted Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/04/2022 Legislative Date 3/23/2022 Action Second Reading Passed Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/06/2022 Legislative Date 3/25/2022 Action Third Reading Passed (44-0) Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/07/2022 Legislative Date 3/29/2022 Action Returned Passed Proceedings 50 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/27/2022 Legislative Date 5/27/2022 Action Vetoed by the Governor (Duplicative) Proceedings
Chamber Calendar Date Legislative Date Action Governor's Veto Letter Proceedings Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/19/2022	1/19/2022	First Reading Ways and Means
			Text - First - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
House	1/26/2022	1/26/2022	Hearing 2/09 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/21/2022	2/21/2022	Favorable with Amendments Report by Ways and Means
House	2/22/2022	2/22/2022	Favorable with Amendments {783326/1 Adopted	15 Click to view Recorded Media
House	2/22/2022	2/22/2022	Second Reading Passed with Amendments	15 Click to view Recorded Media
			Text - Third - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
House	2/24/2022	2/24/2022	Third Reading Passed (116-14)	17 Click to view Recorded Media
Senate	2/25/2022	2/20/2022	Referred Budget and Taxation	32 Click to view Recorded Media
Senate	3/22/2022	3/22/2022	Hearing 3/29 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/04/2022	4/04/2022	Favorable Report by Budget and Taxation
Senate	4/04/2022	3/23/2022	Favorable Adopted	63 Click to view Recorded Media
Senate	4/04/2022	3/23/2022	Second Reading Passed	63 Click to view Recorded Media
Senate	4/06/2022	3/25/2022	Third Reading Passed (44-0)	65 Click to view Recorded Media
House	4/07/2022	3/29/2022	Returned Passed	50 Click to view Recorded Media
Post Passage	5/27/2022	5/27/2022	Vetoed by the Governor (Duplicative)
			Governor's Veto Letter	Click to view Recorded Media

File Code

Subjects

Statutes