2021
Regular Session
Use tax; enhance enforcement of collection on all-terrain vehicles purchased out of state.
AN ACT TO REQUIRE A MANUFACTURER OF ALL-TERRAIN VEHICLES TO FILE AN ANNUAL REPORT WITH THE DEPARTMENT OF REVENUE LISTING EACH WARRANTY ISSUED BY THE MANUFACTURER FOR A NEW ALL-TERRAIN VEHICLE THAT WAS SOLD DURING THE PRECEDING CALENDAR YEAR TO A RESIDENT OF THIS STATE BY A RETAILER LOCATED OUTSIDE THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL USE THE INFORMATION IN THE REPORT TO INVESTIGATE AND COLLECT ANY UNPAID USE TAXES IMPOSED ON ALL-TERRAIN VEHICLES DESCRIBED IN THE REPORT; TO PROVIDE PENALTIES FOR FAILURE TO FILE THE REPORTS REQUIRED BY THIS ACT; AND FOR RELATED PURPOSES.
03/15/21 at 10:32
H
B
157
House Bill 157
HB 157
H
Dead
General Bill/Constitutional Amendment
No
Majority
July 1, 2021
Ways and Means
T
../../House_cmtes/WM.xml
Currie
../../House_authors/Currie.xml
1
01/08 (H) Referred To Ways and Means
2
02/02 (H) Died In Committee
../../../../documents/2021/pdf/HB/0100-0199/HB0157IN.pdf
../../../../documents/2021/html/HB/0100-0199/HB0157IN.htm
../../../../documents/2021/pdf/HB/0100-0199/HB0157IN.pdf
../../../../documents/2021/html/HB/0100-0199/HB0157IN.htm
N
../../../../documents/2021/pdf/fiscalnotes/HB0157.pdf