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Dinkla of Guthrie offered the following amendment H-5894 filed by the committee on ways and means and moved its adoption: H-5894 1 Amend Senate File 2298, as amended, passed, and 2 reprinted by the Senate, as follows: 3 1. Page 1, by inserting after line 11 the 4 following: 5 "Sec. ___. Section 421.60, Code Supplement 1995, 6 is amended by adding the following new subsection: 7 NEW SUBSECTION. 11. SANCTIONS. 8 a. The department may be awarded in an 9 administrative proceeding, contested case proceeding, 10 or court proceeding related to the determination or 11 collection of a tax, penalty, or interest, a penalty 12 not in excess of twenty-five thousand dollars by the 13 department, state board of tax review, or a court, 14 based upon any of the following: 15 (1) The proceeding has been instituted or caused 16 by the taxpayer primarily for delay. 17 (2) The taxpayer's position in the proceeding is 18 frivolous or groundless. 19 b. All of the provisions of section 422.26 shall 20 apply in respect to the penalty awarded by the 21 department or state board of tax review. The lien for 22 the penalty shall attach on the date of recordation 23 and shall continue for ten years unless sooner 24 released or discharged. The lien may be extended by 25 filing for record a notice and from the time of that 26 filing, the lien shall be extended to the property in 27 the county for ten years, unless sooner released or 28 otherwise discharged, with no limit on the number of 29 extensions. The lien shall be recorded by the county 30 recorder in the book associated with tax, penalty, or 31 interest for which the penalty was awarded. 32 c. All penalties paid or collected shall be 33 deposited in the general fund of the state." 34 2. Title page, line 1, by striking the words "to 35 a prevailing taxpayer" and inserting the following: 36 "or penalty to a prevailing party". The committee amendment H-5894 was adopted. Dinkla of Guthrie 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?" (S.F. 2298) The ayes were, 89: Arnold Baker Bell Bernau Boddicker Boggess Bradley Branstad
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Last update: Mon Apr 15 13:30:02 CDT 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/01500/01599.html
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