Text: S05743 Text: S05745 Text: S05700 - S05799 Text: S Index Bills and Amendments: General Index Bill History: General Index
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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 SF 2298H 1 38 mg/pk/25
Text: S05743 Text: S05745 Text: S05700 - S05799 Text: S Index Bills and Amendments: General Index Bill History: General Index
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