House Amendment 8636
PAG LIN
1 1 Amend Senate File 2363, as passed by the Senate, as
1 2 follows:
1 3 #1. Page 1, before line 1 by inserting:
1 4 <DIVISION I
1 5 TECHNICAL ADMINISTRATION>
1 6 #2. Page 12, line 7, before <Act> by inserting
1 7 <division of this>
1 8 #3. Page 12, before line 9 by inserting:
1 9 <DIVISION II
1 10 WAIVER OF USE TAX PENALTIES AND INTEREST
1 11 Sec. ___. Section 421.27, Code 2009, is amended by
1 12 adding the following new subsections:
1 13 NEW SUBSECTION. 1A. Waiver of penalty and interest
1 14 for failure to file sales or use tax return or deposit
1 15 form.
1 16 a. The penalty described in subsection 1, or a
1 17 portion thereof, if assessed against a taxpayer, and
1 18 any interest assessed pursuant to section 423.40, or a
1 19 portion thereof, may be waived by the department if all
1 20 of the following conditions are met:
1 21 (1) The taxpayer is a purchaser of tangible
1 22 personal property or services which are subject to the
1 23 sales and use taxes imposed under chapter 423.
1 24 (2) The purchaser is subject to the penalties and
1 25 interest pursuant to section 423.40 as a result of a
1 26 failure to file a sales or use tax return pursuant to
1 27 section 423.37.
1 28 (3) The return the purchaser failed to file was
1 29 required because of the failure of another taxpayer to
1 30 pay or collect the taxes due under chapter 423.
1 31 (4) The purchaser did not know of the other
1 32 taxpayer's failure to pay or collect the taxes due
1 33 under chapter 423.
1 34 b. A waiver granted to a purchaser under this
1 35 subsection does not apply to the taxpayer described in
1 36 subparagraph (3).
1 37 NEW SUBSECTION. 2A. Waiver of penalty and interest
1 38 for failure to timely pay the tax shown due, or the tax
1 39 required to be shown due, with the filing of a return or
1 40 deposit form.
1 41 a. The penalty described in subsection 2, or a
1 42 portion thereof, if assessed against a taxpayer, and
1 43 any interest assessed pursuant to section 423.40, or a
1 44 portion thereof, may be waived by the department if all
1 45 of the following conditions are met:
1 46 (1) The taxpayer is a purchaser of tangible
1 47 personal property or services which are subject to the
1 48 sales and use taxes imposed under chapter 423.
1 49 (2) The purchaser is subject to the penalties and
1 50 interest pursuant to section 423.40 as a result of a
2 1 failure to pay the amount shown due or required to be
2 2 shown due on a sales or use tax return pursuant to
2 3 section 423.37.
2 4 (3) The failure to pay the amount shown due or
2 5 required to be shown due was the result of the failure
2 6 of another taxpayer to pay or collect the taxes due
2 7 under chapter 423.
2 8 (4) The purchaser did not know of the other
2 9 taxpayer's failure to pay or collect the taxes due
2 10 under chapter 423.
2 11 b. A waiver granted to a purchaser under this
2 12 subsection does not apply to the taxpayer described in
2 13 subparagraph (3).
2 14 Sec. ___. REFUNDS. Refunds of interest or
2 15 penalties which arise from claims resulting from the
2 16 enactment of section 421.27, subsections 1A and 2A,
2 17 in this division of this Act, for the assessment of
2 18 interest or penalties occurring between January 1,
2 19 2009, and the effective date of this division of this
2 20 Act, shall be limited to fifty thousand dollars in the
2 21 aggregate and shall not be allowed unless refund claims
2 22 are filed prior to October 1, 2010, notwithstanding any
2 23 other provision of law. If the amount of claims totals
2 24 more than fifty thousand dollars in the aggregate, the
2 25 department of revenue and finance shall prorate the
2 26 fifty thousand dollars among all claimants in relation
2 27 to the amounts of the claimants' valid claims.
2 28 Sec. ___. EFFECTIVE UPON ENACTMENT AND RETROACTIVE
2 29 APPLICABILITY. This division of this Act, being deemed
2 30 of immediate importance, takes effect upon enactment
2 31 and applies retroactively to January 1, 2009, for the
2 32 assessment of interest or penalties on or after that
2 33 date.>
2 34 #4. By renumbering as necessary.
ISENHART of Dubuque
SF2363.2752 (2) 83
tw/sc
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