Bill Text | History of Actions | Background | Title |
Description: Sales tax; allow closure of business if sales taxes are not paid three times in a consecutive 24-month period.
Bill Text: [Introduced]
| 1 | 01/17 (S) Referred To Finance | |
| 2 | 02/01 (S) Died In Committee |
| Effective date | July 1, 2005 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
Senate Committee:
Principal Author: Robertson
Title: AN ACT TO AUTHORIZE THE STATE TAX COMMISSION TO CLOSE THE BUSINESS OF ANY TAXPAYER WHO HAS FAILED TO FILE THREE SALES OR USE TAX RETURNS AND PAYMENTS DURING ANY CONSECUTIVE TWENTY-FOUR-MONTH PERIOD; TO PROVIDE FOR NOTICE OF THE CLOSURE; TO PROVIDE THE METHODS BY WHICH THE TAXPAYER MAY AVOID THE CLOSURE OF THE BUSINESS; TO PROVIDE FOR APPEALS OF THE CLOSURE TO A HEARING OFFICER APPOINTED BY THE CHAIRMAN OF THE STATE TAX COMMISSION; TO PROVIDE THE PROCEDURES TO BE UTILIZED BY THE HEARING OFFICER IN CONDUCTING A HEARING; TO PROVIDE FOR JUDICIAL REVIEW OF THE DECISIONS OF THE HEARING OFFICER; TO PROVIDE THE PROCEDURE FOR THE CLOSURE OF A BUSINESS; AND FOR RELATED PURPOSES.
End Of Document
2005/pdf/History/SB/SB2741.htm