File Code: Taxes - Sales and Use
- Sponsored By:
-
Chair, Budget and Taxation Committee (By Request - Departmental -
Comptroller)
- Entitled:
-
Sales and Use Tax - Gross Negligence Penalty for Underpayment
Requiring the Comptroller to assess a 25% penalty for the underpayment
of 25% or more of the sales and use tax due, if the underpayment of
25% or more is due to gross negligence; and providing that an
underpayment of 25% or more of the sales and use tax due is prima
facie evidence of gross negligence.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 9/30
- Pre-filed
- 1/14
- First Reading Budget and Taxation
- Hearing 1/28 at 1:00 p.m.
House Action
- No Action
Sponsored by:
- Budget and Taxation Committee, Chair
- Departmental
- Comptroller
Bill indexed under the following Subjects:
- Negligence -see also- Medical Malpractice
- Penalties
- Sales and Use Tax
Bill affects the following Statute:
- Tax - General
- (
13-703.1
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note (Displayed in PDF Format):
Available
- Amendments:
None offered
