Text: SF00334 Text: SF00336 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 SENATE FILE 335
1 2
1 3 AN ACT
1 4 RELATING TO SPECIES OF ANIMALS BY CLASSIFYING CERTAIN SPECIES
1 5 AS LIVESTOCK, PROVIDING EXEMPTIONS FROM THE SALES AND USE TAX
1 6 FOR FEED USED TO SUPPORT THE SPECIES, PROVIDING FOR REFUNDS,
1 7 AND INCLUDING AN EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
1 8 PROVISION.
1 9
1 10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 11
1 12 Section 1. Section 422.42, Code Supplement 2001, is
1 13 amended by adding the following new subsections:
1 14 NEW SUBSECTION. 3A. "Farm deer" means the same as defined
1 15 in section 189A.2.
1 16 NEW SUBSECTION. 6A. "Livestock" includes but is not
1 17 limited to an animal classified as an ostrich, rhea, or emu;
1 18 bison; or farm deer.
1 19 Sec. 2. Section 422.45, Code Supplement 2001, is amended
1 20 by adding the following new subsection:
1 21 NEW SUBSECTION. 16. The gross receipts from the sale of
1 22 feed and feed supplements and additives when used for
1 23 consumption by farm deer or bison.
1 24 Sec. 3. REFUNDS. Refunds of taxes, interest, or penalties
1 25 which arise from claims resulting from the enactment of
1 26 section 422.45, subsection 16, in this Act, for sales
1 27 occurring between April 1, 1995, and the effective date of
1 28 this Act, shall be limited to fifty thousand dollars in the
1 29 aggregate and shall not be allowed unless refund claims are
1 30 filed prior to October 1, 2002, notwithstanding any other
1 31 provision of law. If the amount of claims totals more than
1 32 fifty thousand dollars in the aggregate, the department of
1 33 revenue and finance shall prorate the fifty thousand dollars
1 34 among all claimants in relation to the amounts of the
1 35 claimants' valid claims.
2 1 Sec. 4. EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
2 2 PROVISION. This Act, being deemed of immediate importance,
2 3 takes effect upon enactment and applies retroactively to April
2 4 1, 1995.
2 5
2 6
2 7
2 8 MARY E. KRAMER
2 9 President of the Senate
2 10
2 11
2 12
2 13 BRENT SIEGRIST
2 14 Speaker of the House
2 15
2 16 I hereby certify that this bill originated in the Senate and
2 17 is known as Senate File 335, Seventy-ninth General Assembly.
2 18
2 19
2 20
2 21 MICHAEL E. MARSHALL
2 22 Secretary of the Senate
2 23 Approved , 2002
2 24
2 25
2 26
2 27 THOMAS J. VILSACK
2 28 Governor
Text: SF00334 Text: SF00336 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
© 2002 Cornell College and League of Women Voters of Iowa
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