Text: S05528 Text: S05530 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend the amendment, S-5524, to House File 2205, as
1 2 passed by the House, as follows:
1 3 #1. Page 2, by striking line 9 and inserting the
1 4 following: "server.
1 5 Sec. 107. Section 422.52, subsection 6, paragraph
1 6 a, Code Supplement 1999, is amended to read as
1 7 follows:
1 8 a. If a purchaser fails to pay tax imposed by this
1 9 division to the retailer required to collect the tax,
1 10 then in addition to all of the rights, obligations,
1 11 and remedies provided, the tax is payable by the
1 12 purchaser directly to the department, and sections
1 13 422.50, 422.51, 422.52, 422.54, 422.55, 422.56,
1 14 422.57, 422.58, and 422.59 apply to the purchaser.
1 15 For failure, the retailer and purchaser are liable,
1 16 unless the circumstances described in section 421.60,
1 17 subsection 2, paragraph "m", or section 422.47,
1 18 subsection 3, paragraph "b" or "e", or subsection 4,
1 19 paragraph "b" or "d", are applicable.""
1 20 #2. Page 2, line 12, by striking the word and
1 21 figure "and 106" and inserting the following: ", 106,
1 22 and 107".
1 23
1 24
1 25
1 26 JoANN JOHNSON
1 27 HF 2205.313 78
1 28 mg/cf
Text: S05528 Text: S05530 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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