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House Journal: Page 1279: Tuesday, April 9, 2002

inheritance taxes and including effective and retroactive applicability
date provisions, was taken up for consideration.

Richardson of Warren asked and received unanimous consent to
withdraw amendment H-8575 filed by him from the floor.

Wise of Lee offered the following amendment H-8574 filed by him
from the floor and moved its adoption:


1 Amend House File 2622 as follows:
2 1. Page 9, by inserting after line 19 the
3 following:
4 "Sec. . Section 421.60, subsection 2, paragraph
5 m, subparagraphs (1) and (3), Code 2001, are amended
6 to read as follows:
7 (1) The director may shall abate unpaid state
8 sales and use taxes and local sales and services taxes
9 owed by a retailer in the event that the retailer
10 failed to collect tax from the purchaser or owed by a
11 purchaser in the event that the purchaser failed to
12 pay the tax to a retailer as a result of erroneous
13 written advice issued by the department that was
14 specially directed to the retailer or purchaser, as
15 applicable, by the department and the retailer is
16 unable to collect the tax, interest, or penalties from
17 the purchaser. Before the tax, interest, and
18 penalties shall be abated on the basis of erroneous
19 written advice, the retailer person must present a
20 copy of the retailer's person's request for written
21 advice to the department and a copy of the
22 department's reply. The department shall not maintain
23 a position against the retailer person that is
24 inconsistent with the erroneous written advice, except
25 on the basis of subsequent written advice sent by the
26 department to that retailer person, or a change in
27 state or federal law, a reported court case to the
28 contrary, a contrary rule adopted by the department, a
29 change in material facts or circumstances relating to
30 the retailer person, or the retailer's person's
31 misrepresentation or incomplete or inadequate
32 representation of material facts and circumstances in
33 requesting the written advice.
34 (3) The director shall prepare quarterly reports
35 summarizing each case in which abatement of tax,
36 interest, or penalties was made. However, the report
37 shall not disclose the identity of the taxpayer. An
38 abatement authorized by this paragraph to a retailer
39 shall not preclude the department from proceeding to

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