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House Journal: Page 1599: Friday, April 12, 1996

Dinkla of Guthrie offered the following amendment H-5894 filed
by the committee on ways and means and moved its adoption:


 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:
 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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