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Senate Journal: Page 1254: Tuesday, April 18, 1995

                          UNFINISHED BUSINESS CALENDAR

    House File 461

         On motion of Senator Hansen, House File 461, a bill for  an act
    relating to the Iowa communications network by directing the Iowa
    telecommunications and technology commission to conduct studies
    concerning the possible sale of the network, and the possible conversion
    of the network into a public utility, with report of committee
    recommending passage, and placed on the Unfinished Business Calendar on
    April 13, 1995, was taken up for consideration.

         Senator Hansen asked and received unanimous consent that action  on
    House File 461 be deferred.



                              CONSIDERATION OF BILL

                            (Ways and Means Calendar)

    Senate File 474

         On motion of Senator Palmer, Senate File 474, 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, was taken up
    for consideration.

         Senator Palmer asked and received unanimous consent that House File
    554 be substituted for Senate File 474.

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