House Journal: Page 1525: Monday, April 17, 2000
SENATE AMENDMENT CONSIDERED
Sukup of Franklin called up for consideration House File 2548, a
bill for an act relating to the administration of the tax and related
laws by the department of revenue and finance, including
administration of state individual income, corporate income, sales
and use, hotel and motel, real estate transfer, environmental
protection charge on petroleum diminution, property, motor fuel,
special fuel, cigarette and tobacco products, and inheritance taxes,
treatment of motor fuel under the local option taxes, and authorizing
tax agreements with Indian tribes, and including effective and
retroactive applicability date provisions, amended by the Senate, and
moved that the House concur in the following Senate amendment
H-8907:
H-8907
1 Amend House File 2548, as passed by the House, as
2 follows:
3 1. By striking everything after the enacting
4 clause and inserting the following:
5 "Section 1. Section 15.331A, subsection 2, Code
6 1999, is amended to read as follows:
7 2. The eligible business or a supporting business
8 shall, not more than six months one year after project
9 completion, make application to the department for any
10 refund of the amount of the taxes paid pursuant to
11 chapter 422 or 423 upon any goods, wares, or
12 merchandise, or services rendered, furnished, or
13 performed, including water, sewer, gas, and electric
14 utility services. The application shall be made in
15 the manner and upon forms to be provided by the
16 department, and the department shall audit the claim
17 and, if approved, issue a warrant to the eligible
18 business or supporting business in the amount of the
19 sales or use tax which has been paid to the state of
20 Iowa under a contract. A claim filed by the eligible
21 business or a supporting business in accordance with
22 this section shall not be denied by reason of a
23 limitation provision set forth in chapter 421, 422, or
24 423.
25 Sec. 2. Section 404.4, unnumbered paragraph 2,
26 Code 1999, is amended to read as follows:
27 An application shall be filed for each new
28 exemption claimed. The first application for an
29 exemption shall be filed by the owner of the property
30 with the governing body of the city or county in which
31 the property is located by February 1 of the
© 2000 Cornell College and
League of Women Voters of Iowa
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