Text: HF02547 Text: HF02549 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 15.331A, subsection 2, Code 1999, is 1 2 amended to read as follows: 1 3 2. The eligible business or a supporting business shall, 1 4 not more thansix monthsone year after project completion, 1 5 make application to the department for any refund of the 1 6 amount of the taxes paid pursuant to chapter 422 or 423 upon 1 7 any goods, wares, or merchandise, or services rendered, 1 8 furnished, or performed, including water, sewer, gas, and 1 9 electric utility services. The application shall be made in 1 10 the manner and upon forms to be provided by the department, 1 11 and the department shall audit the claim and, if approved, 1 12 issue a warrant to the eligible business or supporting 1 13 business in the amount of the sales or use tax which has been 1 14 paid to the state of Iowa under a contract. A claim filed by 1 15 the eligible business or a supporting business in accordance 1 16 with this section shall not be denied by reason of a 1 17 limitation provision set forth in chapter 421, 422, or 423. 1 18 Sec. 2. Section 404.4, unnumbered paragraph 2, Code 1999, 1 19 is amended to read as follows: 1 20 An application shall be filed for each new exemption 1 21 claimed. The first application for an exemption shall be 1 22 filed by the owner of the property with the governing body of 1 23 the city or county in which the property is located by 1 24 February 1 of the assessment year for which the exemption is 1 25 first claimed, but not later than the year in which all 1 26 improvements included in the project are first assessed for 1 27 taxation, unless, upon the request of the owner at any time, 1 28 the governing body of the city or county provides by 1 29 resolution that the owner may file an application by February 1 30 1 of any other assessment year selected by the governing body 1 31 in which case the exemption is allowed for the number of years 1 32 remaining in the exemption schedule selected. The application 1 33 shall contain, but not be limited to, the following 1 34 information: The nature of the improvement, its cost, the 1 35 estimated or actual date of completion, the tenants that 2 1 occupied the owner's building on the date the city or county 2 2 adopted the resolution referred to in section 404.2, 2 3 subsection 1, and which exemption in section 404.3 or in the 2 4 different schedule, if one has been adopted, will be elected. 2 5 Sec. 3. Section 421.17, subsection 16, Code Supplement 2 6 1999, is amended to read as follows: 2 7 16. To call uponanya statedepartmentagency or 2 8 institution for technical advice and data which may be of 2 9 value in connection with the work ofassessment and taxation2 10 the department. 2 11 Sec. 4. NEW SECTION. 421.46 TAX AGREEMENTS WITH INDIAN 2 12 TRIBES. 2 13 1. "Indian country" means the Indian country as defined in 2 14 18 U.S.C. } 1151, and includes trust land as defined by the 2 15 United States secretary of the interior. 2 16 2. The department and the governing council of an Indian 2 17 tribe may enter into an agreement to provide for the 2 18 collection and distribution by the department within Indian 2 19 country of any tax or fee imposed by the state and 2 20 administered by the department. 2 21 An agreement may also provide for the collection and 2 22 distribution by the department of any tribal tax or fee 2 23 imposed by tribal ordinance. The agreement may provide for 2 24 the retention of an administrative fee by the department which 2 25 fee shall be an agreed upon percentage of the gross revenue of 2 26 the tribal tax or fee collected. 2 27 Sec. 5. Section 421.60, subsection 2, Code 1999, is 2 28 amended by adding the following new paragraph: 2 29 NEW PARAGRAPH. m. (1) The director may abate unpaid 2 30 state sales and use taxes and local sales and services taxes 2 31 owed by a retailer in the event that the retailer failed to 2 32 collect tax from the purchaser as a result of erroneous 2 33 written advice issued by the department that was specially 2 34 directed to the retailer by the department and the retailer is 2 35 unable to collect the tax, interest, or penalties from the 3 1 purchaser. Before the tax, interest, and penalties shall be 3 2 abated on the basis of erroneous written advice, the retailer 3 3 must present a copy of the retailer's request for written 3 4 advice to the department and a copy of the department's reply. 3 5 The department shall not maintain a position against the 3 6 retailer that is inconsistent with the erroneous written 3 7 advice, except on the basis of subsequent written advice sent 3 8 by the department to that retailer, or a change in state or 3 9 federal law, a reported court case to the contrary, a contrary 3 10 rule adopted by the department, a change in material facts or 3 11 circumstances relating to the retailer, or the retailer's 3 12 misrepresentation or incomplete or inadequate representation 3 13 of material facts and circumstances in requesting the written 3 14 advice. 3 15 (2) The director shall abate the unpaid state sales and 3 16 use taxes and any local sales and services taxes owed by a 3 17 retailer where the retailer failed to collect the tax from the 3 18 purchaser on the charges paid for access to on-line computer 3 19 services as a result of erroneous written advice issued by the 3 20 department regarding the taxability of charges paid for access 3 21 to on-line computer services. To qualify for the abatement 3 22 under this subparagraph, the erroneous written advice shall 3 23 have been issued by the department prior to July 1, 1999, and 3 24 shall have been specially directed to the retailer by the 3 25 department. 3 26 (3) The director shall prepare quarterly reports 3 27 summarizing each case in which abatement of tax, interest, or 3 28 penalties was made. However, the report shall not disclose 3 29 the identity of the taxpayer. An abatement authorized by this 3 30 paragraph to a retailer shall not preclude the department from 3 31 proceeding to collect the liability from a purchaser. 3 32 Sec. 6. Section 422.45, subsection 56, Code Supplement 3 33 1999, is amended to read as follows: 3 34 56. The gross receipts from charges paid to a provider for 3 35 access to on-line computer services. For purposes of this 4 1 subsection, "on-line computer service" means a service that 4 2 provides or enables computer access by multiple users to the 4 3 internet or to other information made available through a 4 4 computer server. 4 5 Sec. 7. Section 422.47, subsection 2, Code Supplement 4 6 1999, is amended by striking the subsection. 4 7 Sec. 8. Section 422.52, subsection 6, paragraph a, Code 4 8 Supplement 1999, is amended to read as follows: 4 9 a. If a purchaser fails to pay tax imposed by this 4 10 division to the retailer required to collect the tax, then in 4 11 addition to all of the rights, obligations, and remedies 4 12 provided, the tax is payable by the purchaser directly to the 4 13 department, and sections 422.50, 422.51, 422.52, 422.54, 4 14 422.55, 422.56, 422.57, 422.58, and 422.59 apply to the 4 15 purchaser. For failure, the retailer and purchaser are 4 16 liable, unless the circumstances described in section 421.60, 4 17 subsection 2, paragraph "m", or section 422.47, subsection 3, 4 18 paragraph "b" or "e", or subsection 4, paragraph "b" or "d", 4 19 are applicable. 4 20 Sec. 9. Section 422.53, subsection 3, Code Supplement 4 21 1999, is amended to read as follows: 4 22 3. The department shall grant and issue to each applicant 4 23 a permit for each place of business within the state. A 4 24 permit is not assignable and is valid only for the person in 4 25 whose name it is issued and for the transaction of business at 4 26 the place designated or a place of relocation within the state 4 27 if the ownership remains the same. 4 28 Sec. 10. Section 422.110, unnumbered paragraph 1, Code 4 29 Supplement 1999, is amended to read as follows: 4 30 In lieu of the fuel tax refund provided in section 452A.17, 4 31 a person or corporation subject to taxation under divisions II 4 32 or III of this chapter may elect to receive an income tax 4 33 credit. The person or corporation which elects to receive an 4 34 income tax credit shall cancel its refund permit obtained 4 35 under section 452A.18 within thirty days after the first day 5 1 of its tax year or the permit becomes invalid at that time. 5 2 For the purposes of this section, "person" includes a person 5 3 claiming a tax credit based upon the person's pro rata share 5 4 of the earnings from a partnership, limited liability company, 5 5 or corporation which is not subject to a tax under division II 5 6 or III of this chapter as a partnership, limited liability 5 7 company, or corporation. If the election to receive an income 5 8 tax credit has been made, it remains effective for at least 5 9 one tax year, and for subsequent tax years unless a change is 5 10 requested and a new refund permit applied for within thirty 5 11 days after the first day of the person's or corporation's tax 5 12 year. The income tax credit shall be the amount of the Iowa 5 13 fuel tax paid on fuel purchased by the person or corporation 5 14 and is subject to the conditions provided in section 452A.17 5 15 with the exception that the income tax credit is not available 5 16 for refunds relating to casualty losses, transport diversions, 5 17 pumping credits, blending errors, idle time, power takeoffs, 5 18 reefer units, and exports byeligible purchasersdistributors. 5 19 Sec. 11. Section 422A.1, Code 1999, is amended by adding 5 20 the following new unnumbered paragraph after unnumbered 5 21 paragraph 1: 5 22 NEW UNNUMBERED PARAGRAPH. Within ten days of the election 5 23 at which a majority of those voting on the question favors the 5 24 imposition, repeal, or change in the rate of the hotel and 5 25 motel tax, the county auditor shall give written notice by 5 26 sending a copy of the abstract of votes from the favorable 5 27 election to the director of revenue and finance. 5 28 Sec. 12. Section 422B.8, unnumbered paragraph 1, Code 5 29 Supplement 1999, is amended to read as follows: 5 30 A local sales and services tax at the rate of not more than 5 31 one percent may be imposed by a county on the gross receipts 5 32 taxed by the state under chapter 422, division IV. A local 5 33 sales and services tax shall be imposed on the same basis as 5 34 the state sales and services tax or in the case of the use of 5 35 natural gas, natural gas service, electricity, or electric 6 1 service on the same basis as the state use tax and shall not 6 2 be imposed on the sale of any property or on any service not 6 3 taxed by the state, except the tax shall not be imposed on the 6 4 gross receipts from the sale of motor fuel or special fuel as 6 5 defined in chapter 452A which is consumed for highway use or 6 6 in watercraft or aircraft if the fuel tax is paid on the 6 7 transaction and a refund has not or will not be allowed, on 6 8 the gross receipts from the rental of rooms, apartments, or 6 9 sleeping quarters which are taxed under chapter 422A during 6 10 the period the hotel and motel tax is imposed, on the gross 6 11 receipts from the sale of equipment by the state department of 6 12 transportation, on the gross receipts from the sale of self- 6 13 propelled building equipment, pile drivers, motorized 6 14 scaffolding, or attachments customarily drawn or attached to 6 15 self-propelled building equipment, pile drivers, and motorized 6 16 scaffolding, including auxiliary attachments which improve the 6 17 performance, safety, operation, or efficiency of the equipment 6 18 and replacement parts and are directly and primarily used by 6 19 contractors, subcontractors, and builders for new 6 20 construction, reconstruction, alterations, expansion, or 6 21 remodeling of real property or structures, and on the gross 6 22 receipts from the sale of a lottery ticket or share in a 6 23 lottery game conducted pursuant to chapter 99E and except the 6 24 tax shall not be imposed on the gross receipts from the sale 6 25 or use of natural gas, natural gas service, electricity, or 6 26 electric service in a city or county where the gross receipts 6 27 from the sale of natural gas or electric energy are subject to 6 28 a franchise fee or user fee during the period the franchise or 6 29 user fee is imposed. A local sales and services tax is 6 30 applicable to transactions within those incorporated and 6 31 unincorporated areas of the county where it is imposed and 6 32 shall be collected by all persons required to collect state 6 33 gross receipts taxes. However, a person required to collect 6 34 state retail sales tax under chapter 422, division IV, is not 6 35 required to collect local sales and services tax on 7 1 transactions delivered within the area where the local sales 7 2 and services tax is imposed unless the person has physical 7 3 presence in that taxing area. All cities contiguous to each 7 4 other shall be treated as part of one incorporated area and 7 5 the tax would be imposed in each of those contiguous cities 7 6 only if the majority of those voting in the total area covered 7 7 by the contiguous cities favor its imposition. 7 8 Sec. 13. Section 422E.3, subsection 2, Code Supplement 7 9 1999, is amended to read as follows: 7 10 2. The tax shall be imposed on the same basis as the state 7 11 sales and services tax or in the case of the use of natural 7 12 gas, natural gas service, electricity, or electric service on 7 13 the same basis as the state use tax and shall not be imposed 7 14 on the sale of any property or on any service not taxed by the 7 15 state, except the tax shall not be imposed on the gross 7 16 receipts from the sale of motor fuel or special fuel as 7 17 defined in chapter 452A which is consumed for highway use or 7 18 in watercraft or aircraft if the fuel tax is paid on the 7 19 transaction and a refund has not or will not be allowed, on 7 20 the gross receipts from the rental of rooms, apartments, or 7 21 sleeping quarters which are taxed under chapter 422A during 7 22 the period the hotel and motel tax is imposed, on the gross 7 23 receipts from the sale of equipment by the state department of 7 24 transportation, on the gross receipts from the sale of self- 7 25 propelled building equipment, pile drivers, motorized 7 26 scaffolding, or attachments customarily drawn or attached to 7 27 self-propelled building equipment, pile drivers, and motorized 7 28 scaffolding, including auxiliary attachments which improve the 7 29 performance, safety, operation, or efficiency of the 7 30 equipment, and replacement parts and are directly and 7 31 primarily used by contractors, subcontractors, and builders 7 32 for new construction, reconstruction, alterations, expansion, 7 33 or remodeling of real property or structures, and on the gross 7 34 receipts from the sale of a lottery ticket or share in a 7 35 lottery game conducted pursuant to chapter 99E and except the 8 1 tax shall not be imposed on the gross receipts from the sale 8 2 or use of natural gas, natural gas service, electricity, or 8 3 electric service in a city or county where the gross receipts 8 4 from the sale of natural gas or electric energy are subject to 8 5 a franchise fee or user fee during the period the franchise or 8 6 user fee is imposed. 8 7 Sec. 14. Section 423.4, subsection 9, Code Supplement 8 8 1999, is amended to read as follows: 8 9 9. Vehicles subject to registration which are transferred 8 10 from a business or individual conducting a business within 8 11 this state as a sole proprietorship,orpartnership, or 8 12 limited liability company to a corporation formed by the sole 8 13 proprietorship,orpartnership, or limited liability company 8 14 for the purpose of continuing the business when all of the 8 15 stock of the corporation so formed is owned by the sole 8 16 proprietor and the sole proprietor's spouse,orby all the 8 17 partners in the case of a partnership, or by all of the 8 18 members in the case of a limited liability company. This 8 19 exemption is equally available where the vehicles subject to 8 20 registration are transferred from a corporation to a sole 8 21 proprietorship,orpartnership, or limited liability company 8 22 formed by that corporation for the purpose of continuing the 8 23 business when all of the incidents of ownership are owned by 8 24 the same person or persons who were stockholders of the 8 25 corporation. 8 26 This exemption also applies where the vehicles subject to 8 27 registration are transferred from a corporation as part of the 8 28 liquidation of the corporation to its stockholders if within 8 29 three months of such transfer the stockholders retransfer 8 30 those vehicles subject to registration to a sole 8 31 proprietorship, partnership, or limited liability company for 8 32 the purpose of continuing the business of the corporation when 8 33 all of the incidents of ownership are owned by the same person 8 34 or persons who were stockholders of the corporation. 8 35 Sec. 15. Section 424.10, subsections 1 and 3, Code 9 1 Supplement 1999, are amended to read as follows: 9 2 1. As soon as practicable after a return is filed and in 9 3 any event withinfivethree years after the return is filed 9 4 the department shall examine it, assess and determine the 9 5 charge due if the return is found to be incorrect, and give 9 6 notice to the depositor ofsuchthe assessment and 9 7 determination as provided in subsection 2. The period for the 9 8 examination and determination of the correct amount of the 9 9 charge is unlimited in the case of a false or fraudulent 9 10 return made with the intent to evade the charge or in the case 9 11 of a failure to file a return. If the determination that a 9 12 return is incorrect is the result of an audit of the books and 9 13 records of the depositor, the charge, or additional charge, if 9 14 any is found due, shall be assessed and determined and the 9 15 notice to the depositor shall be given by the department 9 16 within one year after the completion of the examination of the 9 17 books and records. 9 18 3. If the amount paid is greater than the correct charge, 9 19 penalty, and interest due, the department shall refund the 9 20 excess, with interest after sixty days from the date of 9 21 payment at the rate in effect under section 421.7, pursuant to 9 22 rules prescribed by the director. However, the director shall 9 23 not allow a claim for refund that has not been filed with the 9 24 department withinfivethree years after the charge payment 9 25 upon which a refund is claimed became due, or one year after 9 26 the charge payment was made, whichever time is later. A 9 27 determination by the department of the amount of charge, 9 28 penalty, and interest due, or the amount of refund for any 9 29 excess amount paid, is final unless the person aggrieved by 9 30 the determination appeals to the director for a revision of 9 31 the determination within sixty days from the date of the 9 32 notice of determination of charge, penalty, and interest due 9 33 or refund owing. The director shall grant a hearing, and upon 9 34 hearing the director shall determine the correct charge, 9 35 penalty, and interest due or refund owing, and notify the 10 1 appellant of the decision by mail. The decision of the 10 2 director is final unless the appellant seeks judicial review 10 3 of the director's decision under section 424.13. 10 4 Sec. 16. Section 424.10, subsection 2, Code Supplement 10 5 1999, is amended to read as follows: 10 6 2. If a return required by this chapter is not filed, or 10 7 if a return when filed is incorrect or insufficient and the 10 8 maker fails to file a corrected or sufficient return within 10 9 twenty days after the return is required by notice from the 10 10 department, the department shall determine the amount of 10 11 charge due from information as the department may be able to 10 12 obtain and, if necessary, may estimate the charge on the basis 10 13 of external indices or factors. The department shall give 10 14 notice of the determination to the person liable for the 10 15 charge. The determination shall fix the charge unless the 10 16 person against whom it is assessed shall, within sixty days 10 17 after the date of the notice of the determination, apply to 10 18 the director for a hearing or unless thetaxpayerperson 10 19 against whom it is assessed contests the determination by 10 20 paying thetaxcharge, interest, and penalty and timely filing 10 21 a claim for refund. At the hearing evidence may be offered to 10 22 support the determination or to prove that it is incorrect. 10 23 After the hearing the director shall give notice of the 10 24 decision to the person liable for the charge. 10 25 If a depositor's, receiver's, or other person's challenge 10 26 relates to the diminution rate, the burden of proof upon the 10 27 challenger shall only be satisfied by clear and convincing 10 28 evidence. 10 29 Sec. 17. Section 424.12, Code 1999, is amended to read as 10 30 follows: 10 31 424.12 RECORDS REQUIRED. 10 32 Itshall beis the duty of every depositor required to make 10 33 a report and pay any charge under this chapter, to preserve 10 34 such records as the director may require, and itshall beis 10 35 the duty of every depositor to preserve for a period offive11 1 three years all invoices and other records; and all such 11 2 books, invoices, and other records shall be open to 11 3 examination at any time by the department, and shall be made 11 4 available within this state forsuchexamination upon 11 5 reasonable notice when the director shall so order. When 11 6 requested to do so by any person from whom a charge payer is 11 7 seeking credit, or with whom the charge payer is negotiating 11 8 the sale of any personal property, or by any other person 11 9 having a legitimate interest in such information, the 11 10 director, upon being satisfied that such a situation exists, 11 11 shall informsuchthat person as to the amount of unpaid 11 12 charges due by the charge payer underthe provisions ofthis 11 13 chapter. The giving ofsuchinformation under such 11 14 circumstances shall not be deemed a violation of section 11 15 422.72 as applied to this chapter. 11 16 Section 422.72 applies to this chapter as if the 11 17 environmental protection charge were a tax. 11 18 Sec. 18. Section 424.13, subsection 2, Code 1999, is 11 19 amended to read as follows: 11 20 2. For cause and upon a showing by the director that 11 21 collection of thetaxcharge in dispute is in doubt, the court 11 22 may order the petitioner to file with the clerk a bond for the 11 23 use of the respondent, with sureties approved by the clerk, in 11 24 the amount oftaxthe charge appealed from, conditioned that 11 25 the petitioner shall perform the orders of the court. 11 26 Sec. 19. Section 424.15, unnumbered paragraph 1, Code 11 27 1999, is amended to read as follows: 11 28 If it appears that, as a result of mistake, an amount of a 11 29 charge, penalty, or interest has been paid which was not due 11 30 underthe provisions ofthis chapter, thensuchthat amount 11 31 shall be refunded tosuch personthe charge payer by the 11 32 department. A claim for refund that has not been filed with 11 33 the department withinfivethree years after the charge 11 34 payment upon which a refund is claimed became due, or one year 11 35 aftersuchthat charge payment was made, whichever time is the 12 1 later, shall not be allowed by the director. 12 2 Sec. 20. Section 427.1, subsection 14, unnumbered 12 3 paragraph 1, Code Supplement 1999, is amended to read as 12 4 follows: 12 5 A society or organization claiming an exemption under 12 6 subsection 5 or subsection 8 shall file with the assessor not 12 7 later thanApril 15February 1 a statement upon forms to be 12 8 prescribed by the director of revenue and finance, describing 12 9 the nature of the property upon which the exemption is claimed 12 10 and setting out in detail any uses and income from the 12 11 property derived from the rentals, leases, or other uses of 12 12 the property not solely for the appropriate objects of the 12 13 society or organization. Upon the filing and allowance of the 12 14 claim, the claim shall be allowed on the property for 12 15 successive years without further filing as long as the 12 16 property is used for the purposes specified in the original 12 17 claim for exemption. When the property is sold or 12 18 transferred, the county recorder shall provide notice of the 12 19 transfer to the assessor. The notice shall describe the 12 20 property transferred and the name of the person to whom title 12 21 to the property is transferred. 12 22 Sec. 21. Section 427.1, subsection 16, Code Supplement 12 23 1999, is amended to read as follows: 12 24 16. REVOKING OR MODIFYING EXEMPTION. Any taxpayer or any 12 25 taxing district may make application to the director of 12 26 revenue and finance for revocation or modification for any 12 27 exemption, based upon alleged violations of this chapter. The 12 28 director of revenue and finance may also on the director's own 12 29 motion set aside or modify any exemption which has been 12 30 granted upon property for which exemption is claimed under 12 31 this chapter. The director of revenue and finance shall give 12 32 notice by mail to the taxpayer or taxing district applicant 12 33 and to the societies or organizations claiming an exemption 12 34 upon property, exemption of which is questioned before or by 12 35 the director of revenue and finance, and shall hold a hearing 13 1 prior to issuing any order for revocation or modification. An 13 2 order made by the director of revenue and finance revoking or 13 3 modifying an exemption shall be applicable to the tax year 13 4 commencing with the tax year in which the application is made 13 5 to the directorof revenue and financeor the tax year 13 6 commencing with the tax year in which the director's own 13 7 motion is filed. An order made by the director of revenue and 13 8 finance revoking or modifying an exemption is subject to 13 9 judicial review in accordance with chapter 17A, the Iowa 13 10 administrative procedure Act. Notwithstanding the terms of 13 11 that Act, petitions for judicial review may be filed in the 13 12 district court having jurisdiction in the county in which the 13 13 property is located, and must be filed within thirty days 13 14 after any order revoking or modifying an exemption is made by 13 15 the director of revenue and finance. 13 16 Sec. 22. Section 427.1, subsection 20, Code Supplement 13 17 1999, is amended to read as follows: 13 18 20. IMPOUNDMENT STRUCTURES. The impoundment structure and 13 19 any land underlying an impoundment located outside an 13 20 incorporated city, which are not developed or used directly or 13 21 indirectly for nonagricultural income-producing purposes and 13 22 which are maintained in a condition satisfactory to the soil 13 23 and water conservation district commissioners of the county in 13 24 which the impoundment structure and the impoundment are 13 25 located. A person owning land which qualifies for a property 13 26 tax exemption under this subsection shall apply to the county 13 27 assessor each yearbefore the first of Julynot later than 13 28 February 1 for the exemption. The application shall be made 13 29 on forms prescribed by the department of revenue and finance. 13 30 The first application shall be accompanied by a copy of the 13 31 water storage permit approved by the administrator of the 13 32 environmental protection division of the department of natural 13 33 resources and a copy of the plan for the construction of the 13 34 impoundment structure and the impoundment. The construction 13 35 plan shall be used to determine the total acre-feet of the 14 1 impoundment and the amount of land which is eligible for the 14 2 property tax exemption status. The county assessor shall 14 3 annually review each application for the property tax 14 4 exemption under this subsection and submit it, with the 14 5 recommendation of the soil and water conservation district 14 6 commissioners, to the board of supervisors for approval or 14 7 denial. An applicant for a property tax exemption under this 14 8 subsection may appeal the decision of the board of supervisors 14 9 to the district court. 14 10 PARAGRAPH DIVIDED. As used in this subsection, 14 11 "impoundment" means a reservoir or pond which has a storage 14 12 capacity of at least eighteen acre-feet of water or sediment 14 13 at the time of construction; "storage capacity" means the 14 14 total area below the crest elevation of the principal spillway 14 15 including the volume of any excavation in the area; and 14 16 "impoundment structure" means a dam, earthfill, or other 14 17 structure used to create an impoundment. 14 18 Sec. 23. Section 427.1, subsection 22, unnumbered 14 19 paragraph 2, Code Supplement 1999, is amended to read as 14 20 follows: 14 21 Application for this exemption shall be filed with the 14 22 commissioners of the soil and water conservation district in 14 23 which the property is located, not later thanApril 1514 24 February 1 of the assessment year, on forms provided by the 14 25 department of revenue and finance. The application shall 14 26 describe and locate the property to be exempted and have 14 27 attached to it an aerial photo of that property on which is 14 28 outlined the boundaries of the property to be exempted. In 14 29 the case of an open prairie which is or includes a gully area 14 30 susceptible to severe erosion, an approved erosion control 14 31 plan must accompany the application. Upon receipt of the 14 32 application, the commissioners shall certify whether the 14 33 property is eligible to receive the exemption. The 14 34 commissioners shall not withhold certification of the 14 35 eligibility of property because of the existence upon the 15 1 property of an abandoned building or structure which is not 15 2 used for economic gain. If the commissioners certify that the 15 3 property is eligible, the application shall be forwarded to 15 4 the board of supervisors by May 1 of that assessment year with 15 5 the certification of the eligible acreage. An application 15 6 must be accompanied by an affidavit signed by the applicant 15 7 that if an exemption is granted, the property will not be used 15 8 for economic gain during the assessment year in which the 15 9 exemption is granted. 15 10 Sec. 24. Section 427.1, subsection 30, Code Supplement 15 11 1999, is amended to read as follows: 15 12 30. MOBILE HOME PARK STORM SHELTER. A structure 15 13 constructed as a storm shelter at a mobile home park as 15 14 defined in section 435.1. An application for this exemption 15 15 shall be filed with the assessing authority not later than 15 16April fifteenthFebruary 1 of the first year for which the 15 17 exemption is requested, on forms provided by the department of 15 18 revenue and finance. The application shall describe and 15 19 locate the storm shelter to be exempted. If the storm shelter 15 20 structure is used exclusively as a storm shelter, all of the 15 21 structure's assessed value shall be exempt from taxation. If 15 22 the storm shelter structure is not used exclusively as a storm 15 23 shelter, the storm shelter structure shall be assessed for 15 24 taxation at seventy-five percent of its value as commercial 15 25 property. 15 26 Sec. 25. Section 427.16, subsection 2, Code 1999, is 15 27 amended to read as follows: 15 28 2. Application for the exemption shall be filed with the 15 29 assessor, not later thanMarch 1February 1 of the assessment 15 30 year, on forms provided by the department of revenue and 15 31 finance. The exemption application shall include an approved 15 32 application for certified substantial rehabilitation from the 15 33 state historic preservation officer and documentation of 15 34 additional property tax relief or financial assistance 15 35 currently allowed for the real property. Upon receipt of the 16 1 application, the assessor shall certify whether or not the 16 2 property is eligible to receive the exemption and shall 16 3 forward the application to the board. 16 4 Sec. 26. Section 427C.3, Code 1999, is amended to read as 16 5 follows: 16 6 427C.3 FOREST RESERVATION. 16 7 A forest reservation shall contain not less than two 16 8 hundred growing forest trees on each acre. If the area 16 9 selected is a forest containing the required number of growing 16 10 forest trees, it shall be accepted as a forest reservation 16 11 under this chapter provided application is made or on file on 16 12 or beforeApril 15February 1 of the exemption year. If any 16 13 buildings are standing on an area selected as a forest 16 14 reservation under this section or a fruit-tree reservation 16 15 under section 427C.7 one acre of that area shall be excluded 16 16 from the tax exemption. However, the exclusion of that acre 16 17 shall not affect the area's meeting the acreage requirement of 16 18 section 427C.2. 16 19 Sec. 27. Section 427C.7, Code 1999, is amended to read as 16 20 follows: 16 21 427C.7 FRUIT-TREE RESERVATION – DURATION OF EXEMPTION. 16 22 A fruit-tree reservation shall contain on each acre, at 16 23 least forty apple trees, or seventy other fruit trees, growing 16 24 under proper care and annually pruned and sprayed. A 16 25 reservation may be claimed as a fruit-tree reservation, under 16 26 this chapter, for a period of eight years after planting 16 27 provided application is made or on file on or beforeApril 1516 28 February 1 of the exemption year. 16 29 Sec. 28. Section 428A.8, Code 1999, is amended by adding 16 30 the following new unnumbered paragraph: 16 31 NEW UNNUMBERED PARAGRAPH. Any tax or additional tax found 16 32 to be due shall be collected by the county recorder. If the 16 33 county recorder is unable to collect the tax, it will be 16 34 collected by the director of revenue and finance in the same 16 35 manner as taxes are collected in chapter 422, division III. 17 1 If collected by the director of revenue and finance, the 17 2 director shall pay the county its proportionate share of the 17 3 tax. Section 422.25, subsections 1, 2, 3, and 4, sections 17 4 422.26, 422.28 to 422.30, and 422.73, consistent with this 17 5 chapter, apply with respect to the collection of any tax or 17 6 additional tax found to be due, in the same manner and with 17 7 the same effect as if the deed, instrument, or writing were an 17 8 income tax return within the meaning of those statutes. 17 9 Sec. 29. Section 450.4, subsection 5, Code 1999, is 17 10 amended to read as follows: 17 11 5. On the value of that portion of any lump sum or 17 12 installment payments which will be includable as net income as 17 13 defined in section 422.7 as received by a beneficiary under an 17 14 annuity which was purchased under an employees pension or 17 15 retirement plan. 17 16 Sec. 30. Section 450.4, Code 1999, is amended by adding 17 17 the following new subsections: 17 18 NEW SUBSECTION. 7. The value of that portion of any lump 17 19 sum or installment payments which are received by a 17 20 beneficiary under an annuity which was purchased under an 17 21 employee's pension or retirement plan where the employee is a 17 22 nonresident of Iowa at the time of death. 17 23 NEW SUBSECTION. 8. The value of that portion of any lump 17 24 sum or installment payments which are received by a 17 25 beneficiary under an annuity which was purchased under an 17 26 employee's pension or retirement plan which was excluded from 17 27 net income as set forth in section 422.7, subsection 31. 17 28 Sec. 31. Section 450.10, subsection 4, Code 1999, is 17 29 amended to read as follows: 17 30 4. When the property or any interestthereinin property 17 31 or incometherefromfrom property, taxable underthe17 32provisions ofthis chapter, passes to any firm, corporation, 17 33 or society organized for profiteither under the laws of this17 34state or of any other state, territory, province or country, 17 35 including fraternal and social organizations which do not 18 1 qualify for exemption under sections 170(c) and 2055 of the 18 2 Internal Revenue Code, the rate of tax imposed shall be as 18 3 follows: 18 4 Fifteen percent on the entire amount so passing. 18 5 Sec. 32. Section 452A.2, Code Supplement 1999, is amended 18 6 by adding the following new subsections: 18 7 NEW SUBSECTION. 4A. "Denatured ethanol" means ethanol 18 8 that is to be blended with gasoline, has been derived from 18 9 cereal grains, complies with American society of testing 18 10 materials designation D-4806-95b, and may be denatured only as 18 11 specified in Code of Federal Regulations, Titles 20, 21, and 18 12 27. Alcohol and denatured ethanol have the same meaning in 18 13 this chapter. 18 14 NEW SUBSECTION. 18A. "Racing fuel" means leaded gasoline 18 15 of one hundred ten octane or more that does not meet American 18 16 society of testing materials designation D-4814 for gasoline 18 17 and is sold in bulk for use in nonregistered motor vehicles. 18 18 Sec. 33. Section 452A.2, subsection 17, paragraph a, Code 18 19 Supplement 1999, is amended to read as follows: 18 20 a. All products commonly or commercially known or sold as 18 21 gasoline, including ethanol blended gasoline, casinghead, and 18 22 absorption or natural gasoline, regardless of their 18 23 classifications or uses, and including transmix which serves 18 24 as a buffer between fuel products in the pipeline distribution 18 25 process. 18 26 Sec. 34. Section 452A.3, subsection 5, paragraph a, Code 18 27 Supplement 1999, is amended by adding the following new 18 28 unnumbered paragraph: 18 29 NEW UNNUMBERED PARAGRAPH. Tax shall not be paid when the 18 30 sale of alcohol occurs within a terminal from an alcohol 18 31 manufacturer to an Iowa licensed supplier. The tax shall be 18 32 paid by the Iowa licensed supplier when the invoiced gross 18 33 gallonage of the alcohol or the alcohol part of ethanol 18 34 blended gasoline is withdrawn from a terminal for delivery in 18 35 this state. 19 1 Sec. 35. Section 452A.17, subsection 1, paragraph a, Code 19 2 Supplement 1999, is amended by adding the following new 19 3 subparagraph: 19 4 NEW SUBPARAGRAPH. (10) Racing fuel. 19 5 Sec. 36. Section 453A.1, subsection 26, Code 1999, is 19 6 amended to read as follows: 19 7 26. "Tobacco products" means cigars; little cigars as 19 8 defined in section 453A.42, subsection 5; cheroots; stogies; 19 9 periques; granulated; plug cut, crimp cut, ready rubbed, and 19 10 other smoking tobacco; moist snuff as defined in section 19 11 453A.42; snuff, snuff flour; cavendish; plug and twist 19 12 tobacco; fine-cut and other chewing tobaccos; shorts; or 19 13 refuse scraps, clippings, cuttings and sweepings of tobacco, 19 14 and other kinds and forms of tobacco, prepared in such manner 19 15 as to be suitable for chewing or smoking in a pipe or 19 16 otherwise, or both for chewing and smoking; but does not mean 19 17 cigarettes. 19 18 Sec. 37. Section 453A.2, subsection 3, Code 1999, is 19 19 amended to read as follows: 19 20 3. The Iowa department of public health, a county health 19 21 department, a city health department, or a city may directly 19 22 enforce this section in district court and initiate 19 23 proceedings pursuant to section 453A.22 before a permit- 19 24 issuing authority which issued the permit against a permit 19 25 holder violating this section. 19 26 Sec. 38. Section 453A.42, Code 1999, is amended by adding 19 27 the following new subsection: 19 28 NEW SUBSECTION. 6A. "Moist snuff" means any finely cut, 19 29 ground, or powdered tobacco intended to be placed in the oral 19 30 cavity, except dry snuff. 19 31 Sec. 39. Section 453A.42, subsection 14, Code 1999, is 19 32 amended to read as follows: 19 33 14. "Tobacco products" means cigars; little cigarsas19 34defined herein; cheroots; stogies; periques; granulated, plug 19 35 cut, crimp cut, ready rubbed, and other smoking tobacco; moist 20 1 snuff; snuff; snuff flour; cavendish; plug and twist tobacco; 20 2 fine-cut and other chewing tobaccos; shorts; refuse scraps, 20 3 clippings, cuttings and sweepings to tobacco, and other kinds 20 4 and forms of tobacco, prepared in such manner as to be 20 5 suitable for chewing or smoking in a pipe or otherwise, or 20 6 both for chewing and smoking; but shall not include cigarettes 20 7 as defined in section 453A.1, subsection 3. 20 8 Sec. 40. Section 453A.43, subsection 1, unnumbered 20 9 paragraph 1, Code 1999, is amended to read as follows: 20 10 A tax is imposed upon all tobacco products in this state 20 11 and upon any person engaged in business as a distributor of 20 12 tobacco products, at the rate of twenty-two percent of the 20 13 wholesale sales price of the tobacco products, except little 20 14 cigarsas defined in section 453A.42and moist snuff. Little 20 15 cigars shall be subject to the same rate of tax imposed upon 20 16 cigarettes in section 453A.6, payable at the time and in the 20 17 manner provided in section 453A.6; and stamps shall be affixed 20 18 as provided in division I of this chapter. Moist snuff shall 20 19 be subject to tax as provided in subsection 2A. The tax on 20 20 tobacco products, excluding little cigars and moist snuff, 20 21 shall be imposed at the time the distributor does any of the 20 22 following: 20 23 Sec. 41. Section 453A.43, subsection 2, unnumbered 20 24 paragraph 1, Code 1999, is amended to read as follows: 20 25 A tax is imposed upon the use or storage by consumers of 20 26 tobacco products, except moist snuff, in this state, and upon 20 27 the consumers, at the rate of twenty-two percent of the cost 20 28 of the tobacco products. 20 29 Sec. 42. Section 453A.43, Code 1999, is amended by adding 20 30 the following new subsection: 20 31 NEW SUBSECTION. 2A. a. A tax is imposed upon moist snuff 20 32 in this state and upon any person engaged in business as a 20 33 distributor of moist snuff, at the rate of forty-two cents per 20 34 ounce and a proportionate amount at the same rate for 20 35 fractional parts of an ounce of moist snuff. The tax on moist 21 1 snuff shall be imposed at the time the distributor does any of 21 2 the following: 21 3 (1) Brings, or causes to be brought, into this state from 21 4 without the state moist snuff for sale. 21 5 (2) Makes, manufactures, or fabricates moist snuff in this 21 6 state for sale in this state. 21 7 (3) Ships or transports moist snuff to retailers in this 21 8 state, to be sold by those retailers. 21 9 b. A tax is imposed upon the use or storage by consumers 21 10 of moist snuff in this state, and upon the consumers, at the 21 11 rate of forty-two cents per ounce and a proportionate amount 21 12 at the same rate for fractional parts of an ounce of moist 21 13 snuff. 21 14 The tax imposed by this paragraph shall not apply if the 21 15 tax imposed by paragraph "a" on the moist snuff has been paid. 21 16 This tax shall not apply to the use or storage of moist 21 17 snuff in quantities of less than ten ounces. 21 18 Sec. 43. Section 453A.45, subsection 5, paragraph a, Code 21 19 Supplement 1999, is amended to read as follows: 21 20 a. The transportation of not more than fifty cigars, not 21 21 more than ten ounces of moist snuff, snuff, or snuff powder, 21 22 or not more than one pound of smoking or chewing tobacco or 21 23 other tobacco products not specifically mentioned herein;. 21 24 Sec. 44. INVENTORY TAX. 21 25 1. All persons required to be licensed under section 21 26 453A.44 as distributors having in their possession and held 21 27 for resale on December 31, 2000, moist snuff upon which the 21 28 tax under section 453A.43 has been paid shall be subject to an 21 29 inventory tax on moist snuff as provided in this section. 21 30 2. Persons subject to the inventory tax imposed under this 21 31 section shall take an inventory as of the close of the 21 32 business day on December 31, 2000, of the amount, by weight, 21 33 of the moist snuff subject to the inventory tax for the 21 34 purpose of determining the tax due. These persons shall 21 35 report the tax on forms provided by the department of revenue 22 1 and finance and remit the tax due within thirty days of the 22 2 prescribed inventory date. The department of revenue and 22 3 finance shall adopt rules as are necessary to carry out this 22 4 section. 22 5 3. The rate of the inventory tax on each ounce or fraction 22 6 of an ounce of moist snuff subject to the tax as specified in 22 7 subsection 1 is equal to the difference between the amount 22 8 paid on moist snuff under section 453A.43 computed to a rate 22 9 per ounce prior to January 1, 2001, and the amount that is to 22 10 be paid on each ounce or fraction of an ounce of moist snuff 22 11 under section 453A.43 on or after January 1, 2001. However, 22 12 if the total amount of tax paid on the moist snuff prior to 22 13 January 1, 2001, exceeds the amount that is imposed on the 22 14 moist snuff on or after January 1, 2001, the distributor is 22 15 entitled to a refund of the excess. 22 16 Sec. 45. EFFECTIVE AND APPLICABILITY DATES. This Act, 22 17 being deemed of immediate importance, takes effect upon 22 18 enactment, except as follows: 22 19 1. Sections 15, 17, 19, 20, 22, 23, 24, 25, 26, and 27 of 22 20 this Act, amending Code sections 424.10, 424.12, 424.15, 22 21 427.1, 427.16, 427C.3, and 427C.7, take effect January 1, 22 22 2001, and apply to claims filed on or after that date. 22 23 2. Sections 29, 30, and 31 of this Act, amending Code 22 24 sections 450.4 and 450.10, take effect July 1, 2000, for 22 25 estates of decedents dying on or after that date. 22 26 3. Section 36 and sections 38 through 43 of this Act, 22 27 amending Code sections 453A.1, 453A.42, 453A.43, and 453A.45, 22 28 take effect January 1, 2001. 22 29 EXPLANATION 22 30 This bill amends various tax provisions of state law. 22 31 Code section 15.331A is amended to allow a business which 22 32 is eligible to receive benefits under the new jobs and income 22 33 Act to file a claim for refund of sales and use tax paid by 22 34 the contractor under a building contract within one year of 22 35 the project's completion rather than the six months previously 23 1 allowed. 23 2 Code section 404.4 is amended to specify that the length of 23 3 time over which an urban revitalization property tax exemption 23 4 may be allowed in situations where a timely application for 23 5 exemption was not filed is equal to the number of remaining 23 6 years left in the exemption schedule selected. 23 7 Code section 421.17, subsection 16, is amended to expand 23 8 the scope of the technical advice received from other state 23 9 agencies to include that related to all taxes administered by 23 10 the department rather than just property taxes. 23 11 A new Code section 421.46 is added which authorizes the 23 12 department of revenue and finance to enter into agreements 23 13 with an Indian tribe to collect and distribute a state tax or 23 14 a tribal tax. The new provision further provides that if the 23 15 department collects and distributes a tribal tax on behalf of 23 16 the Indian tribe, the department may charge a mutually agreed 23 17 upon administrative fee. 23 18 Code section 421.60, subsection 2, is amended to extend the 23 19 director of revenue and finance's authority to abate unpaid 23 20 state sales and use taxes and local option sales and services 23 21 taxes to situations in which a retailer who is responsible for 23 22 collecting these taxes fails to do so in reliance on erroneous 23 23 written advice specially issued to the retailer by the 23 24 department of revenue and finance, and the retailer is unable 23 25 to collect the unpaid taxes from purchasers. Subsequent 23 26 written advice sent by the department of revenue and finance 23 27 to the retailer, or a change in state or federal law, a 23 28 reported contrary court case, a contrary rule adopted by the 23 29 department, or the retailer's misrepresentation shall preclude 23 30 the abatement. An abatement of the unpaid tax by a retailer 23 31 under the circumstances provided in the bill does not preclude 23 32 the department of revenue and finance from collecting the tax 23 33 from the purchaser. 23 34 The new provision also requires the abatement of taxes not 23 35 collected as a result of certain erroneous written advice 24 1 issued by the department to a retailer prior to July 1, 1999, 24 2 relating to sales and use taxes on charges for access to on- 24 3 line computer services. 24 4 Code section 422.45, subsection 56, expands the computer 24 5 access exemption from sales and use taxes. The present 24 6 exemption only applies to access to the internet. The 24 7 amendment would include other information made available 24 8 through any computer server. 24 9 Code section 422.47 is amended to delete subsection 2, 24 10 which is obsolete as the provision applies to the refund of 24 11 the excess tax paid on a construction contract fully executed 24 12 prior to July 1, 1992, when the sales tax rate was increased 24 13 from four cents to five cents. 24 14 Code section 422.52 is amended to conform to the amendment 24 15 in the bill to Code section 421.60. 24 16 Code section 422.53, subsection 3, is amended to allow a 24 17 sales tax permit holder to keep the same permit when the 24 18 business is relocated in the state if the ownership remains 24 19 the same. 24 20 Code section 422.110 is amended to replace the words 24 21 "eligible purchasers" with the word "distributors" to reflect 24 22 more accurate terminology as defined in Code chapter 452A. 24 23 Code section 422A.1 is amended to impose a duty upon the 24 24 county auditor to notify, within 10 days, the director of 24 25 revenue and finance of the outcome of the election favoring 24 26 the imposition, repeal, or rate change of the local hotel and 24 27 motel tax. 24 28 Code sections 422B.8 and 422E.3 are amended to impose local 24 29 options sales and services tax only on motor fuels and special 24 30 fuels in which tax pursuant to Code chapter 452A has not been 24 31 imposed and, if paid, has not nor cannot be refunded. 24 32 Code section 423.4, subsection 9, is amended to add limited 24 33 liability companies to the list of businesses that are exempt 24 34 from the use tax for the transfer of vehicles subject to 24 35 registration between businesses where the purpose of the 25 1 transfer is to continue the business. The exemption is also 25 2 made to apply to such transfer made by a corporation as part 25 3 of its liquidation to its shareholders if the shareholders 25 4 retransfer the vehicles to another business owned by them for 25 5 the purpose of continuing the business of the corporation. 25 6 Code section 424.10 and Code section 424.15 are amended to 25 7 reduce the period for assessing the environmental protection 25 8 charge or for filing a claim for refund of an environmental 25 9 protection charge paid from five to three years. This 25 10 promotes consistency by bringing those periods into harmony 25 11 with the time allowed for assessing or filing a claim for 25 12 refund of sales or use tax paid. 25 13 Code section 424.10, subsection 2, and Code section 424.13 25 14 are amended to replace the word "tax" with the word "charge". 25 15 Code section 424.3 imposes a "petroleum diminution charge" and 25 16 not a "petroleum diminution tax". Code section 424.10, 25 17 subsection 2, is also amended to change the reference to 25 18 "taxpayer" to "person against whom (a charge) is assessed". 25 19 Code section 424.12 is amended to reduce the requirement 25 20 that depositors of underground petroleum must keep records 25 21 from a period of five years to a period of three years for 25 22 purposes of the environmental protection charge. 25 23 Code sections 427.1, subsection 14, 427.1, subsection 20, 25 24 427.1, subsection 22, 427.1, subsection 30, 427.16, subsection 25 25 2, 427C.3, and 427C.7 are amended to change the dates for 25 26 filing claims for various property tax exemptions to February 25 27 1 for purposes of uniformity. 25 28 Code section 427.1, subsection 16, is amended to specify 25 29 the effective date of the order when the director revokes or 25 30 modifies a property tax exemption for a specific year either 25 31 on the director's own motion or upon application by a 25 32 taxpayer. 25 33 Code section 428A.8 is amended to provide that any 25 34 additional tax owed that cannot be collected by the local 25 35 county recorder will be collected by the department in the 26 1 same manner as individual income tax. This amendment is 26 2 necessary because there is no provision in Code chapter 428A 26 3 to collect unpaid real estate transfer taxes. If the tax is 26 4 collected by the department, the county is to be paid its 26 5 proportionate share of the tax. 26 6 Code section 450.4, subsection 5, is amended to allow 26 7 distributions to beneficiaries to be exempt from Iowa 26 8 inheritance tax whether such distributions are lump sum in 26 9 nature or in the form of installments. Installment payments 26 10 are currently exempt from tax. Code section 450.4 is also 26 11 amended to provide for the exemption from Iowa inheritance tax 26 12 of distributions from nonresident employment-related pensions 26 13 and pension income excluded from net income under Code section 26 14 422.7, subsection 31. This amendment relates to Code section 26 15 422.7, subsection 31, and Code section 422.8, which exempt 26 16 such distributions from Iowa income tax. 26 17 Code section 450.10 is amended to remove outdated 26 18 reciprocity language and to include additional language to 26 19 specify the tax treatment of fraternal and social 26 20 organizations. 26 21 Code section 452A.2 is amended to add definitions for 26 22 "denatured alcohol" and "racing fuel". 26 23 Code section 452A.2, subsection 17, paragraph "a", is 26 24 amended to redefine "motor fuel" to include ethanol blended 26 25 gasoline. 26 26 Code section 452A.3, subsection 5, paragraph "a", is 26 27 amended to provide that the tax on alcohol be paid when it is 26 28 withdrawn from the terminal rather than when it is sold within 26 29 the terminal as is the case under present law. 26 30 Code section 452A.17, subsection 1, paragraph "a", is 26 31 amended to permit a refund of tax paid on fuel used for 26 32 racing. This change is being made to conform with federal 26 33 regulations. 26 34 Code sections 453A.1, 453A.42, 453A.43, and 453A.45, are 26 35 amended to provide for moist snuff to be taxed on a per ounce 27 1 basis similar to the federal method of taxation. An inventory 27 2 tax on moist snuff is also imposed. 27 3 Code section 453A.2, subsection 3, is amended to specify 27 4 that an appeal of a cigarette permit suspension or revocation 27 5 must be made to the authority that issued the permit. Cities 27 6 and counties issue permits to retail establishments in their 27 7 jurisdictions and the department of revenue and finance issues 27 8 distributor, manufacturer, wholesaler, and vendor permits. 27 9 The bill takes effect upon enactment and some provisions 27 10 have different effective and applicability dates. 27 11 LSB 6959HV 78 27 12 mg/gg/8
Text: HF02547 Text: HF02549 Text: HF02500 - HF02599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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