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House Journal: Page 680: Wednesday, March 13, 1996

A taxpayer entitled to a refund of tax paid under this
subsection shall receive an amount equal to one hundred percent
of the refund without interest.  The claim for refund shall be
filed separate from any income tax return and shall not be
allowed as a credit for income taxes owed.  A claim shall be
filed between the effective date of this subsection and October
31, 1996.  An extension for filing shall not be allowed and
claims disallowed on the basis of timeliness shall not be
allowed upon appeal to any other state agency notwithstanding
any other provision of law.
The claim for refund shall be made on claim forms to be made
available by the department.  In order for a taxpayer to have a
valid refund claim, the taxpayer must supply legible copies of
documents the director deems necessary to show entitlement to
the refund, including but not limited to income tax forms and
W-2P forms, which will establish the state income tax that was
paid on the federal pension benefits for the tax years in
question.  The burden of proof is on the taxpayer to show that
the claim for refund is valid.  Estates are not entitled to file
a claim for refund under this subsection, except a spouse of a
deceased taxpayer who was the spouse of the taxpayer when the
unconstitutional tax was imposed may file a claim for refund
without reopening the deceased taxpayer's estate.  If a taxpayer
has filed a claim under this subsection and subsequently dies
before receipt of the refund, the taxpayer's estate is entitled
to receipt of any valid refund claim.
The department shall make a reasonable attempt to notify
individuals who are entitled to a refund under this subsection."
7.  By renumbering, relettering, or redesignating and correcting
internal references as necessary.  
ON THE PART OF THE HOUSE                        ON THE PART OF
THE SENATE

DAVID A. MILLAGE, Chair	                                EMIL J.
HUSAK, Chair
STEVEN W. CHURCHILL                                  BRAD BANKS
HUBERT HOUSER                                             JOHNIE
HAMMOND
PATRICK J. MURPHY                                         JIM
LIND
MICHAEL J. O'BRIEN                                       
The motion prevailed and the conference committee report was
adopted.
Millage of Scott moved that the bill be read a last time now and
placed upon its passage which motion prevailed and the bill was
read a last time.
On the question "Shall the bill pass?" (H.F. 2114)
The ayes were, 97:

Arnold         	Baker          	Bell           	Bernau        
	Blodgett       	Boddicker      	Boggess        	Bradley       
	Brammer        	Brand          	Branstad       	Brauns        
	Brunkhorst     	Burnett        	Carroll        	Cataldo       
	Churchill      	Cohoon         	Connors        	Coon          
		Corbett, Spkr.        	Cormack        	Daggett        	Dinkla 
       		Disney         	Doderer        	Drake          	Drees  
       		Eddie          	Ertl           	Fallon         	Garman  

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: Thu Mar 14 13:30:03 CST 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/00600/00680.html
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