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Text: SSB02189                          Text: SSB02191
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Senate Study Bill 2190

Conference Committee Text

PAG LIN
  1  1    Section 1.  Section 421.60, subsection 4, paragraph a,
  1  2 unnumbered paragraph 1, Code Supplement 1995, is amended to
  1  3 read as follows:
  1  4    A prevailing taxpayer in an administrative hearing a
  1  5 contested case proceeding or a court proceeding related to the
  1  6 determination, collection, or refund of a tax, penalty, or
  1  7 interest may be awarded reasonable litigation costs by the
  1  8 department, state board of tax review, or a court, incurred
  1  9 subsequent to the issuance of the notice of assessment or
  1 10 denial of claim for refund in the proceeding, based upon the
  1 11 following:
  1 12    Sec. 2.  This Act, being deemed of immediate importance,
  1 13 takes effect upon enactment.  
  1 14                           EXPLANATION
  1 15    The bill specifies that a prevailing taxpayer may be
  1 16 awarded reasonable litigation costs incurred subsequent to the
  1 17 contested case proceeding or court proceeding involving
  1 18 certain state tax matters.  Present law allows such costs
  1 19 incurred subsequent to an administrative hearing or court
  1 20 proceeding.
  1 21    The bill takes effect upon enactment.  
  1 22 LSB 3962SC 76
  1 23 mg/jw/5
     
Text: SSB02189                          Text: SSB02191
Text: SSB02100 - SSB02199               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index
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