House
File
2465
S-5242
Amend
the
amendment,
S-5236,
to
House
File
2465,
1
as
amended,
passed,
and
reprinted
by
the
House,
as
2
follows:
3
1.
Page
10,
after
line
2
by
inserting:
4
<
Sec.
___.
Section
421.60,
subsection
2,
paragraph
5
i,
Code
Supplement
2011,
is
amended
to
read
as
follows:
6
i.
(1)
The
director
may,
at
any
time,
abate
any
7
unpaid
portion
of
assessed
tax,
interest,
or
penalties
8
which
the
director
determines
is
erroneous,
illegal,
9
or
excessive.
10
(2)
The
director
may,
at
any
time,
abate
any
11
unpaid
portion
of
assessed
interest
upon
a
showing
of
12
substantial
evidence
by
the
taxpayer
of
any
of
the
13
following
conditions:
14
(a)
The
assessment
of
interest
was
due
to
15
unreasonable
delay
by
the
department.
16
(b)
The
assessment
of
interest
was
due
to
an
17
erroneous
refund
that
was
not
in
any
way
caused
by
the
18
taxpayer.
19
(c)
The
assessment
of
interest
was
due
to
20
applicable,
documented,
written
advice
from
the
21
department
that
was
relied
upon
by
the
taxpayer,
22
which
advice
was
provided
specifically
to
the
taxpayer
23
pursuant
to
a
written
request
from
the
taxpayer,
24
and
which
advice
has
not
been
superseded
by
a
court
25
decision,
ruling
by
a
quasi-judicial
body,
or
the
26
adoption,
amendment,
or
repeal
of
a
rule
of
law.
27
(d)
The
assessment
of
interest
was
due
to
28
applicable,
documented,
written
advice
or
position
29
by
the
department
or
another
state
agency
that
was
30
reasonably
relied
upon
by
the
taxpayer,
which
advice
or
31
position
has
not
been
superseded
by
a
court
decision,
32
ruling
by
a
quasi-judicial
body,
or
the
adoption,
33
amendment,
or
repeal
of
a
rule
of
law.
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.
>
38
2.
By
renumbering
as
necessary.
39
______________________________
BRAD
ZAUN
______________________________
JAMES
A.
SEYMOUR
-1-
S5236.6089
(2)
84
mm/tm
1/
1
#1.
#2.