Adopted

AMENDMENT NO 1 PROPOSED TO

Senate Bill No. 2785

BY: Senator(s) Harkins

     AMEND on line 175 by adding the following language after the period:

The commissioner shall have thirty (30) days to issue a determination, during which the sixty-day appeal period provided in Section 27-77-7 is tolled.  If the commissioner issues a determination in less than thirty (30) days, the appeal period shall begin to run again at the time of the written notice of the commissioner's determination.  Written notice by the commissioner shall indicate that the sixty-day appeal period has begun to run again as of the date of the notice, and shall provide the taxpayer the date on which the appeal period will expire.

     FURTHER, AMEND the title to conform.