Legislation

Title: Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
Sponsored by: Senators Hester and Rosapepe
Status: Approved by the Governor - Chapter 481
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 of the request submission; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0366

Bill File Type: Regular

Effective Date(s): July 1, 2022

History

Legislation History
Chamber Senate Calendar Date 1/27/2022 Legislative Date 1/27/2022 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/27/2022 Legislative Date 1/27/2022 Action Hearing 2/16 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/21/2022 Legislative Date 2/21/2022 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/22/2022 Legislative Date 2/17/2022 Action Favorable with Amendments {633528/1 Adopted Proceedings 29 Click to view Recorded Media
Chamber Senate Calendar Date 2/22/2022 Legislative Date 2/17/2022 Action Second Reading Passed with Amendments Proceedings 29 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 Senate Calendar Date 2/24/2022 Legislative Date 2/19/2022 Action Third Reading Passed (44-0) Proceedings 31 Click to view Recorded Media
Chamber House Calendar Date 2/25/2022 Legislative Date 2/25/2022 Action Referred Ways and Means Proceedings 18 Click to view Recorded Media
Chamber House Calendar Date 3/03/2022 Legislative Date 3/03/2022 Action Hearing 3/23 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 3/30/2022 Legislative Date 3/30/2022 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/30/2022 Legislative Date 3/23/2022 Action Favorable with Amendments {803129/1 Adopted Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/30/2022 Legislative Date 3/23/2022 Action Second Reading Passed with Amendments Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/31/2022 Legislative Date 3/24/2022 Action Third Reading Passed (125-9) Proceedings 45 Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2022 Legislative Date 3/22/2022 Action Senate Concurs House Amendments Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2022 Legislative Date 3/22/2022 Action Third Reading Passed (45-0) Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2022 Legislative Date 3/22/2022 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures Proceedings
Chamber Post Passage Calendar Date 5/16/2022 Legislative Date 5/16/2022 Action Approved by the Governor - Chapter 481 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/27/2022	1/27/2022	First Reading Budget and Taxation
Senate	1/27/2022	1/27/2022	Hearing 2/16 at 1:00 p.m.
			Text - First - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/21/2022	2/21/2022	Favorable with Amendments Report by Budget and Taxation
Senate	2/22/2022	2/17/2022	Favorable with Amendments {633528/1 Adopted	29 Click to view Recorded Media
Senate	2/22/2022	2/17/2022	Second Reading Passed with Amendments	29 Click to view Recorded Media
			Text - Third - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
Senate	2/24/2022	2/19/2022	Third Reading Passed (44-0)	31 Click to view Recorded Media
House	2/25/2022	2/25/2022	Referred Ways and Means	18 Click to view Recorded Media
House	3/03/2022	3/03/2022	Hearing 3/23 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/30/2022	3/30/2022	Favorable with Amendments Report by Ways and Means
House	3/30/2022	3/23/2022	Favorable with Amendments {803129/1 Adopted	44 Click to view Recorded Media
House	3/30/2022	3/23/2022	Second Reading Passed with Amendments	44 Click to view Recorded Media
House	3/31/2022	3/24/2022	Third Reading Passed (125-9)	45 Click to view Recorded Media
Senate	4/01/2022	3/22/2022	Senate Concurs House Amendments	62 Click to view Recorded Media
Senate	4/01/2022	3/22/2022	Third Reading Passed (45-0)	62 Click to view Recorded Media
Senate	4/01/2022	3/22/2022	Passed Enrolled
			Text - Enrolled - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures
Post Passage	5/16/2022	5/16/2022	Approved by the Governor - Chapter 481
			Text - Chapter - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures

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Statutes