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Senate Journal: Page 1162: Wednesday, April 12, 1995

         ALSO: That the House has on April 11, 1995, amended and passed the
    following bill in which the concurrence of the Senate is asked:

         Senate File 462, a bill for  an act relating to appropriations for
    the department of human services and the prevention of disabilities
    policy council and including other provisions and appropriations
    involving human services and health care and providing for effective and
    applicability dates (S-3394).



                              INTRODUCTION OF BILL

         Senate File 474, by committee on Ways and Means, a bill for  an act
    relating to state and local taxes including appeals of department of
    revenue and finance actions, the prohibition of unconstitutional or
    illegal tax collections, assessment procedures pertaining to amended
    returns, corporate income tax rates, sales tax on test laboratory
    services, collection of sales tax by out-of-state retailers, interest
    accrual on sales and use tax refunds, sales tax permit denial for
    delinquent taxes, bonding provisions for sales tax and environmental
    protection charge contested case decisions, costs associated with
    contested case hearings, penalty for underpayment of corporation income
    and franchise taxes, services subject to use tax, penalty for
    underpayment of use tax, the repeal of obsolete property tax provisions,
    and imposition of the drug excise tax on unprocessed marijuana plants
    and providing effective and applicability date provisions.

         Read first time and placed on Ways and Means Calendar.



                                     RECESS

         On motion of Senator Horn, the Senate recessed at 11:48 a.m., until
    2:00 p.m.

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