Text: H08573 Text: H08575 Text: H08500 - H08599 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 2622 as follows: 1 2 #1. Page 9, by inserting after line 19 the 1 3 following: 1 4 "Sec. . Section 421.60, subsection 2, paragraph 1 5 m, subparagraphs (1) and (3), Code 2001, are amended 1 6 to read as follows: 1 7 (1) The directormayshall abate unpaid state 1 8 sales and use taxes and local sales and services taxes 1 9 owed by a retailer in the event that the retailer 1 10 failed to collect tax from the purchaser or owed by a 1 11 purchaser in the event that the purchaser failed to 1 12 pay the tax to a retailer as a result of erroneous 1 13 written advice issued by the department that was 1 14 specially directed to the retailer or purchaser, as 1 15 applicable, by the departmentand the retailer is1 16unable to collect the tax, interest, or penalties from1 17the purchaser. Before the tax, interest, and 1 18 penalties shall be abated on the basis of erroneous 1 19 written advice, theretailerperson must present a 1 20 copy of theretailer'sperson's request for written 1 21 advice to the department and a copy of the 1 22 department's reply. The department shall not maintain 1 23 a position against theretailerperson that is 1 24 inconsistent with the erroneous written advice, except 1 25 on the basis of subsequent written advice sent by the 1 26 department to thatretailerperson, or a change in 1 27 state or federal law, a reported court case to the 1 28 contrary, a contrary rule adopted by the department, a 1 29 change in material facts or circumstances relating to 1 30 theretailerperson, or theretailer'sperson's 1 31 misrepresentation or incomplete or inadequate 1 32 representation of material facts and circumstances in 1 33 requesting the written advice. 1 34 (3) The director shall prepare quarterly reports 1 35 summarizing each case in which abatement of tax, 1 36 interest, or penalties was made. However, the report 1 37 shall not disclose the identity of the taxpayer. An 1 38 abatement authorized by this paragraph to a retailer 1 39 shallnotpreclude the department from proceeding to 1 40 collect the liability from a purchaser." 1 41 #2. Page 20, by inserting after line 2 the 1 42 following: 1 43 "Sec. . REFUNDS. Refunds of taxes, interest, 1 44 or penalties which arise from claims resulting from 1 45 the amendment to section 421.60, subsection 2, 1 46 paragraph "m", subparagraphs (1) and (3), in this Act, 1 47 for sales for which erroneous written advice was 1 48 issued by the department to the claimant between 1 49 October 1, 1999, and the enactment of the amendment to 1 50 section 421.60, subsection 2, paragraph "m", in this 2 1 Act, shall not be allowed unless refund claims are 2 2 filed prior to October 1, 2002." 2 3 #3. Page 20, by inserting after line 19 the 2 4 following: 2 5 " . The section of this Act amending section 2 6 421.60, subsection 2, paragraph "m", relating to the 2 7 abatement of sales and use taxes and local sales and 2 8 services taxes, being deemed of immediate importance, 2 9 takes effect upon enactment and applies retroactively 2 10 to October 1, 1999." 2 11 2 12 2 13 2 14 WISE of Lee 2 15 HF 2622.201 79 2 16 mg/sh
Text: H08573 Text: H08575 Text: H08500 - H08599 Text: H Index Bills and Amendments: General Index Bill History: General Index
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