Sales and use tax; refunds. (SB444)
Introduced By
Sen. Emmett Hanger (R-Mount Solon)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales and use tax; refunds. Prohibits any taxpayer failing to give a dealer at the time of purchase an exemption certificate that was issued by the Department of Taxation from receiving interest on a refund claim for any period prior to the date the refund claim is completed. The bill also subjects tax preparers of and tax practitioners assisting with false or fraudulent returns, exemption certificates, or refund requests to the same criminal penalty (Class 1 misdemeanor) to which dealers who violate the sales tax laws are subjected. Read the Bill »
Outcome
Bill Has Passed
History
Date | Action |
---|---|
01/12/2016 | Prefiled and ordered printed; offered 01/13/16 |
01/12/2016 | Prefiled and ordered printed; offered 01/13/16 16100742D |
01/12/2016 | Referred to Committee on Finance |
01/16/2016 | Impact statement from TAX (SB444) |
02/03/2016 | Committee substitute printed 16105067D-S1 |
02/03/2016 | Reported from Finance with substitute (15-Y 0-N) (see vote tally) |
02/04/2016 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
02/05/2016 | Read second time |
02/05/2016 | Reading of substitute waived |
02/05/2016 | Committee substitute agreed to 16105067D-S1 |
02/05/2016 | Engrossed by Senate - committee substitute SB444S1 |
02/08/2016 | Read third time and passed Senate (40-Y 0-N) (see vote tally) |
02/11/2016 | Placed on Calendar |
02/11/2016 | Read first time |
02/11/2016 | Referred to Committee on Finance |
02/16/2016 | Assigned Finance sub: Subcommittee #2 |
02/16/2016 | Impact statement from TAX (SB444S1) |
02/17/2016 | Subcommittee recommends reporting (11-Y 0-N) |
02/22/2016 | Reported from Finance (22-Y 0-N) (see vote tally) |
02/23/2016 | Read second time |
02/24/2016 | Read third time |
02/24/2016 | Passed House BLOCK VOTE (100-Y 0-N) |
02/24/2016 | VOTE: BLOCK VOTE PASSAGE (100-Y 0-N) (see vote tally) |
02/25/2016 | Enrolled |
02/25/2016 | Bill text as passed Senate and House (SB444ER) |
02/25/2016 | Signed by Speaker |
02/26/2016 | Signed by President |
02/29/2016 | Enrolled Bill Communicated to Governor on 2/29/16 |
02/29/2016 | G Governor's Action Deadline Midnight, March 7, 2016 |
03/01/2016 | Impact statement from TAX (SB444ER) |
03/07/2016 | G Approved by Governor-Chapter 303 (effective 7/1/16) |