Text: HF02120 Text: HF02122 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.45, Code Supplement 1995, is 1 2 amended by adding the following new subsection: 1 3 NEW SUBSECTION. 50. The gross receipts from the sales of 1 4 tickets or admissions for access to a railroad train which is 1 5 operated for the amusement and pleasure of the riders. 1 6 Sec. 2. Refunds resulting from this Act on sales of 1 7 tickets or admissions made between January 1, 1991, and 1 8 December 31, 1993, shall not be allowed unless the claim for 1 9 the refund is filed prior to January 1, 1997, or the last day 1 10 for filing claims for refund, whichever is later, 1 11 notwithstanding any other provision of law. 1 12 Sec. 3. This Act, being deemed of immediate importance, 1 13 takes effect upon enactment and applies retroactively to 1 14 January 1, 1991, for sales of tickets or admissions made on or 1 15 after that date. 1 16 EXPLANATION 1 17 The bill exempts from the sales and use tax the sale of 1 18 tickets or admissions to railroad trains which are operated 1 19 for the amusement and pleasure of the riders. The bill is 1 20 made retroactive five years to January 1, 1991. The bill 1 21 takes effect upon enactment. 1 22 LSB 3488HH 76 1 23 mg/jw/5
Text: HF02120 Text: HF02122 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 1996 Cornell College and League of Women Voters of Iowa
Comments? webmaster@legis.iowa.gov.
Last update: Mon Mar 4 09:34:06 CST 1996
URL: /DOCS/GA/76GA/Legislation/HF/02100/HF02121/960131.html
jhf