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House Journal: Page 419: Thursday, February 22, 1996

Page 2  

 1   the effective date of this subsection and October 31,
 2   1996.  An extension for filing shall not be allowed
 3   and claims disallowed on the basis of timeliness shall
 4   not be allowed upon appeal to any other state agency
 5   notwithstanding any other provision of law.
 6     The claim for refund shall be made on claim forms
 7   to be made available by the department.  In order for
 8   a taxpayer to have a valid refund claim, the taxpayer
 9   must supply legible copies of documents the director
10   deems necessary to show entitlement to the refund,
11   including but not limited to income tax forms and W-2P
12   forms, which will establish the state income tax that
13   was paid on the federal pension benefits for the tax
14   years in question.  The burden of proof is on the
15   taxpayer to show that the claim for refund is valid.
16   Estates are not entitled to file a claim for refund
17   under this subsection.  However, if a taxpayer has
18   filed a claim under this subsection and subsequently
19   dies before receipt of the refund, the taxpayer's
20   estate is entitled to receipt of any valid refund
21   claim.
22     The department shall make a reasonable attempt to
23   notify individuals who are entitled to a refund under
24   this subsection.""
Roll call was requested by Schrader of Marion and Murphy of
Dubuque.
Rule 75 was invoked.
On the question "Shall amendment H-5106, to the Senate amendment
H-5079, be adopted?" (H.F. 2114)
The ayes were, 59:
Blodgett       	Boddicker      	Boggess        	Bradley       
		Brand          	Branstad       	Brauns         	Brunkhorst    
	Churchill      	Coon           	Corbett, Spkr.        	Cormack 
      	Daggett        	Dinkla         	Disney         	Drake    
     		Eddie          	Ertl           	Gipp           	Greig    
     	Greiner        	Gries          	Grubbs         	Grundberg 
    	Hahn           	Halvorson      	Hammitt Barry  	Hanson     
   	Harrison       	Heaton         	Houser         	Hurley      
  	Huseman        	Jacobs         	Klemme         	Kremer       
 	Lamberti       	Lord           	Main           	Martin        
	Metcalf        	Meyer          	Millage        	Nelson, B.     
	Nutt           	Renken         	Salton         	Schulte       
	Siegrist       	Sukup          	Teig           	Thomson       
	Tyrrell        	Van Fossen         	Vande Hoef     	Veenstra   
   	Weidman        	Welter         	Van Maanen, 				  Presiding

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Mon Feb 26 19:45:03 CST 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/00400/00419.html
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