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
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