Text: H05893 Text: H05895 Text: H05800 - H05899 Text: H Index Bills and Amendments: General Index Bill History: General Index
Get Version To Print
This file contains UNDERSCORE. If you cannot see the UNDERSCORE attribute or would like to change how this attribute is displayed, please use the following form to make the desired change.
-->
PAG LIN
1 1 Amend Senate File 2298, as amended, passed, and
1 2 reprinted by the Senate, as follows:
1 3 #1. Page 1, by inserting after line 11 the
1 4 following:
1 5 "Sec. . Section 421.60, Code Supplement 1995,
1 6 is amended by adding the following new subsection:
1 7 NEW SUBSECTION. 11. SANCTIONS.
1 8 a. The department may be awarded in an
1 9 administrative proceeding, contested case proceeding,
1 10 or court proceeding related to the determination or
1 11 collection of a tax, penalty, or interest, a penalty
1 12 not in excess of twenty-five thousand dollars by the
1 13 department, state board of tax review, or a court,
1 14 based upon any of the following:
1 15 (1) The proceeding has been instituted or caused
1 16 by the taxpayer primarily for delay.
1 17 (2) The taxpayer's position in the proceeding is
1 18 frivolous or groundless.
1 19 b. All of the provisions of section 422.26 shall
1 20 apply in respect to the penalty awarded by the
1 21 department or state board of tax review. The lien for
1 22 the penalty shall attach on the date of recordation
1 23 and shall continue for ten years unless sooner
1 24 released or discharged. The lien may be extended by
1 25 filing for record a notice and from the time of that
1 26 filing, the lien shall be extended to the property in
1 27 the county for ten years, unless sooner released or
1 28 otherwise discharged, with no limit on the number of
1 29 extensions. The lien shall be recorded by the county
1 30 recorder in the book associated with tax, penalty, or
1 31 interest for which the penalty was awarded.
1 32 c. All penalties paid or collected shall be
1 33 deposited in the general fund of the state."
1 34 #2. Title page, line 1, by striking the words "to
1 35 a prevailing taxpayer" and inserting the following:
1 36 "or penalty to a prevailing party".
1 37
1 38
1 39
1 40 COMMITTEE ON WAYS AND MEANS
1 41 HALVORSON of Clayton, Chairperson
1 42 SF 2298.303 76
1 43 mg/cf
Text: H05893 Text: H05895 Text: H05800 - H05899 Text: H Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
Search: House Bills and Amendments (76th General Assembly)
© 1996 Cornell College and League of Women Voters of Iowa
Comments? webmaster@legis.iowa.gov.
Last update: Wed Apr 10 03:25:18 CDT 1996
URL: /DOCS/GA/76GA/Legislation/H/05800/H05894/960409.html
jhf