House
File
647
-
Introduced
HOUSE
FILE
647
BY
COMMITTEE
ON
APPROPRIATIONS
(SUCCESSOR
TO
HSB
198)
A
BILL
FOR
An
Act
relating
to
state
finances
by
prescribing
the
day
on
1
which
certain
transfers
and
deposits
into
and
from
the
2
general
fund
of
the
state
shall
be
made
by
certain
state
3
agencies
and
amending
the
duties
of
the
auditor
of
state
4
with
regard
to
audit
and
examination
reports.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
FINDINGS.
The
general
assembly
finds
that
it
1
is
the
policy
of
this
state
to
provide
for
a
reliable
and
2
accurate
accounting,
estimation,
and
historical
comparison
3
of
state
funds
and
revenues
on
a
periodic
basis
and
that
4
the
provisions
of
this
Act
will
further
that
policy
goal
by
5
fostering
predictable
and
consistent
transfers
of
moneys
from
6
and
between
state
agencies
and
funds.
7
Sec.
2.
Section
11.4,
subsection
1,
Code
2017,
is
amended
by
8
adding
the
following
new
paragraph:
9
NEW
PARAGRAPH
.
0e.
With
regard
to
an
audit
or
10
examination
of
the
department
of
revenue
or
the
department
11
of
administrative
services,
the
auditor’s
opinion,
after
12
considering
the
best
practices
and
long-term
operations
of
the
13
department
of
revenue
and
the
department
of
administrative
14
services,
as
to
whether
the
pace
at
which
individual
and
15
corporate
income
tax,
franchise
tax,
and
sales
and
use
tax
16
refunds
were
processed
and
paid
during
a
fiscal
year
by
the
17
department
of
revenue
was
appropriate,
and
as
to
whether
the
18
fiscal
year
to
which
such
refunds
were
accrued
and
attributed
19
by
the
department
of
administrative
services
was
appropriate,
20
or
whether
a
deviation
from
the
best
practices
and
long-term
21
operations
of
one
or
more
department
exists.
If
a
deviation
22
is
found
to
exist,
the
auditor
shall
include
the
auditor’s
23
opinion,
if
any,
as
to
the
reason
for
the
deviation.
24
Sec.
3.
Section
123.17,
subsection
2,
Code
2017,
is
amended
25
to
read
as
follows:
26
2.
a.
The
director
of
the
department
of
administrative
27
services
shall
periodically
transfer
monthly
from
the
beer
28
and
liquor
control
fund
to
the
general
fund
of
the
state
29
those
revenues
of
the
division
which
are
not
necessary
for
30
the
purchase
of
liquor
for
resale
by
the
division,
or
for
31
remittances
to
local
authorities
or
other
sources
as
required
32
by
this
chapter
,
or
for
other
obligations
and
expenses
of
the
33
division
which
are
paid
from
such
fund.
The
director
shall
34
transfer
such
amounts
on
the
eighth
day
of
each
month
or,
if
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such
day
falls
on
a
weekend
or
a
holiday,
the
next
succeeding
1
business
day.
The
director
shall
not
transfer
amounts
on
any
2
other
day
unless
the
director
determines
that
extraordinary
3
circumstances
exist.
4
b.
All
moneys
received
by
the
division
from
the
issuance
of
5
vintner’s
certificates
of
compliance
and
wine
permits
shall
be
6
transferred
by
the
director
of
the
department
of
administrative
7
services
to
the
general
fund
of
the
state
monthly
on
the
8
eighth
day
of
the
month
or,
if
such
day
falls
on
a
weekend
or
9
a
holiday,
the
next
succeeding
business
day
.
The
director
10
shall
not
transfer
amounts
on
any
other
day
unless
the
director
11
determines
that
extraordinary
circumstances
exist.
12
Sec.
4.
Section
298.14,
unnumbered
paragraph
2,
Code
2017,
13
is
amended
to
read
as
follows:
14
A
school
district
income
surtax
fund
is
created
in
the
15
office
of
treasurer
of
state.
Income
surtaxes
collected
by
16
the
department
of
revenue
under
sections
257.21
,
257.29
,
17
and
298.2
and
section
442.15
,
Code
1989,
shall
be
deposited
18
in
the
school
district
income
surtax
fund
to
the
credit
of
19
each
school
district.
A
separate
accounting
of
each
surtax,
20
by
school
district,
shall
be
maintained.
Deposits
into
the
21
school
district
income
surtax
fund
during
any
month
shall
be
22
made
on
the
twentieth
day
of
the
month
or,
if
such
day
falls
23
on
a
weekend
or
a
holiday,
the
next
succeeding
business
day.
24
Deposits
shall
not
be
made
into
the
school
district
income
25
surtax
fund
on
any
other
day
unless
the
director
of
revenue
26
determines
that
extraordinary
circumstances
exist.
27
Sec.
5.
Section
421.17,
subsections
22,
23,
and
24,
Code
28
2017,
are
amended
to
read
as
follows:
29
22.
To
employ
collection
agencies,
within
or
without
30
the
state,
to
collect
delinquent
taxes,
including
penalties
31
and
interest,
administered
by
the
department
or
delinquent
32
accounts,
charges,
loans,
fees,
or
other
indebtedness
due
33
the
state
or
any
state
agency,
that
have
formal
agreements
34
with
the
department
for
central
debt
collection
where
the
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director
finds
that
departmental
personnel
are
unable
to
1
collect
the
delinquent
accounts,
charges,
loans,
fees,
or
2
other
indebtedness
because
of
a
debtor’s
location
outside
3
the
state
or
for
any
other
reason.
Fees
for
services,
4
reimbursement,
or
other
remuneration,
including
attorney
fees,
5
paid
to
collection
agencies
shall
be
based
upon
the
amount
6
of
tax,
penalty,
and
interest
or
debt
actually
collected
and
7
shall
be
paid
only
after
the
amount
of
tax,
penalty,
and
8
interest
or
debt
is
collected.
All
funds
collected
must
be
9
remitted
in
full
to
the
department
within
thirty
days
from
10
the
date
of
collection
from
a
debtor
or
in
a
lesser
time
as
11
the
director
prescribes.
The
funds
shall
be
applied
toward
12
the
debtor’s
account
and
handled
as
are
funds
received
by
13
other
means.
An
amount
is
appropriated
from
the
amount
of
14
tax,
penalty,
and
interest,
delinquent
accounts,
charges,
15
loans,
fees,
or
other
indebtedness
actually
collected
by
the
16
collection
agency
sufficient
to
pay
all
fees
for
services,
17
reimbursement,
or
other
remuneration
pursuant
to
a
contract
18
with
a
collection
agency
under
this
subsection
.
Transfers
or
19
remittances
from
the
general
fund
of
the
state
for
purposes
20
of
the
payment
of
such
fees
during
any
month
shall
be
made
21
on
the
twentieth
day
of
the
month
or,
if
such
day
falls
on
22
a
weekend
or
a
holiday,
the
next
succeeding
business
day.
23
Transfers
or
remittances
shall
not
be
made
on
any
other
day
24
unless
the
director
determines
that
extraordinary
circumstances
25
exist.
A
collection
agency
entering
into
a
contract
with
the
26
department
for
the
collection
of
delinquent
taxes,
penalties,
27
and
interests,
delinquent
accounts,
charges,
loans,
fees,
or
28
other
indebtedness
pursuant
to
this
subsection
is
subject
to
29
the
requirements
and
penalties
of
the
confidentiality
laws
of
30
this
state
regarding
tax
or
indebtedness
information.
31
23.
To
develop,
modify,
or
contract
with
vendors
to
create
32
or
administer
systems
or
programs
which
identify
nonfilers
of
33
returns
or
nonpayers
of
taxes
administered
by
the
department
34
and
to
identify
and
prevent
the
issuance
of
fraudulent
or
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erroneous
refunds.
Fees
for
services,
reimbursements,
1
costs
incurred
by
the
department,
or
other
remuneration
2
may
be
funded
from
the
amount
of
tax,
penalty,
or
interest
3
actually
collected
and
shall
be
paid
only
after
the
amount
4
is
collected.
An
amount
is
appropriated
from
the
amount
5
of
tax,
penalty,
and
interest
actually
collected,
not
to
6
exceed
the
amount
collected,
which
is
sufficient
to
pay
for
7
services,
reimbursement,
costs
incurred
by
the
department,
or
8
other
remuneration
pursuant
to
this
subsection
.
Transfers
or
9
remittances
from
the
general
fund
of
the
state
for
purposes
of
10
the
payment
of
such
fees
or
costs
during
any
month
shall
be
11
made
on
the
twentieth
day
of
the
month
or,
if
such
day
falls
12
on
a
weekend
or
a
holiday,
the
next
succeeding
business
day.
13
Transfers
or
remittances
shall
not
be
made
on
any
other
day
14
unless
the
director
determines
that
extraordinary
circumstances
15
exist.
Vendors
entering
into
a
contract
with
the
department
16
pursuant
to
this
subsection
are
subject
to
the
requirements
and
17
penalties
of
the
confidentiality
laws
of
this
state
regarding
18
tax
information.
The
director
shall
report
annually
to
the
19
legislative
services
agency
and
the
chairpersons
and
ranking
20
members
of
the
ways
and
means
committees
on
the
amount
of
costs
21
incurred
and
paid
during
the
previous
fiscal
year
pursuant
22
to
this
subsection
and
the
incidence
of
refund
fraud
and
the
23
costs
incurred
and
amounts
prevented
from
issuance
during
the
24
previous
fiscal
year
pursuant
to
this
subsection
.
25
24.
To
enter
into
agreements
or
compacts
with
remote
26
sellers,
retailers,
or
third-party
providers
for
the
voluntary
27
collection
of
Iowa
sales
or
use
taxes
attributable
to
sales
28
into
Iowa.
The
director
has
the
authority
to
enter
into
29
and
perform
all
duties
required
of
the
office
of
director
30
by
multistate
agreements
or
compacts
that
provide
for
the
31
collection
of
sales
and
use
taxes,
including
joint
audits
32
with
other
states
or
audits
on
behalf
of
other
states.
33
The
agreements
or
compacts
shall
generally
conform
to
the
34
provisions
of
Iowa
sales
and
use
tax
statutes.
All
fees
for
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services,
reimbursements,
remuneration,
incentives,
and
costs
1
incurred
by
the
department
associated
with
these
agreements
2
or
compacts
may
be
paid
or
reimbursed
from
the
additional
3
revenue
generated.
An
amount
is
appropriated
from
amounts
4
generated
to
pay
or
reimburse
all
costs
associated
with
this
5
subsection
.
Transfers
or
remittances
from
the
general
fund
of
6
the
state
for
purposes
of
the
payment
of
such
fees
or
costs
7
during
any
month
shall
be
made
on
the
twentieth
day
of
the
8
month
or,
if
such
day
falls
on
a
weekend
or
a
holiday,
the
9
next
succeeding
business
day.
Transfers
or
remittances
shall
10
not
be
made
on
any
other
day
unless
the
director
determines
11
that
extraordinary
circumstances
exist.
Persons
entering
into
12
an
agreement
or
compact
with
the
department
pursuant
to
this
13
subsection
are
subject
to
the
requirements
and
penalties
of
the
14
confidentiality
laws
of
this
state
regarding
tax
information.
15
Notwithstanding
any
other
provisions
of
law,
the
contract,
16
agreement,
or
compact
shall
provide
for
the
registration,
17
collection,
report,
and
verification
of
amounts
subject
to
this
18
subsection
.
19
Sec.
6.
Section
422.16,
subsection
2,
Code
2017,
is
amended
20
by
adding
the
following
new
paragraph:
21
NEW
PARAGRAPH
.
e.
A
withholding
agent
that
is
a
state
22
agency
or
department
and
that
withholds
more
than
five
thousand
23
dollars
in
a
semimonthly
period
shall
deposit
such
required
24
semimonthly
deposit
amounts
on
the
tenth
day
of
the
month
and
25
the
twenty-fifth
day
of
the
month
or,
if
such
day
falls
on
a
26
weekend
or
a
holiday,
the
next
succeeding
business
day,
and
27
shall
not
deposit
semimonthly
withholding
amounts
with
the
28
department
on
any
other
day
unless
the
director
determines
that
29
extraordinary
circumstances
exist.
30
Sec.
7.
Section
422.16A,
Code
2017,
is
amended
to
read
as
31
follows:
32
422.16A
Job
training
withholding
——
certification
and
33
transfer.
34
Upon
the
completion
by
a
business
of
its
repayment
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obligation
for
a
training
project
funded
under
chapter
260E
,
1
including
a
job
training
project
funded
under
section
15A.8
2
or
repaid
in
whole
or
in
part
by
the
supplemental
new
jobs
3
credit
from
withholding
under
section
15A.7
or
section
15E.197,
4
Code
2014,
the
sponsoring
community
college
shall
report
to
5
the
economic
development
authority
the
amount
of
withholding
6
paid
by
the
business
to
the
community
college
during
the
7
final
twelve
months
of
withholding
payments.
The
economic
8
development
authority
shall
notify
the
department
of
revenue
9
of
that
amount.
The
department
shall
credit
to
the
workforce
10
development
fund
account
established
in
section
15.342A
11
twenty-five
percent
of
that
amount
each
quarter
four
times
per
12
year
for
a
period
of
ten
years.
The
department
shall
credit
13
such
amounts
on
October
20,
December
20,
March
20,
and
June
20
14
or,
if
one
of
those
days
falls
on
a
weekend
or
a
holiday,
on
15
the
next
succeeding
business
day.
The
department
shall
not
16
credit
amounts
on
any
other
day
unless
the
director
determines
17
that
extraordinary
circumstances
exist.
If
the
amount
of
18
withholding
from
the
business
or
employer
is
insufficient,
19
the
department
shall
prorate
the
quarterly
amount
credited
to
20
the
workforce
development
fund
account.
The
maximum
amount
21
from
all
employers
which
shall
be
transferred
to
the
workforce
22
development
fund
account
in
any
year
is
six
million
dollars.
23
Sec.
8.
Section
422.69,
subsection
1,
Code
2017,
is
amended
24
to
read
as
follows:
25
1.
All
fees,
taxes,
interest,
and
penalties
imposed
under
26
this
chapter
shall
be
paid
to
the
department
in
the
form
of
27
remittances
payable
to
the
state
treasurer
and
the
department
28
shall
transmit
each
payment
daily
to
the
state
treasurer.
The
29
department
shall
transmit
withholding
amounts
considered
to
30
be
timely
paid
to
the
department
pursuant
to
section
422.16
31
no
later
than
one
business
day
following
the
due
date
of
the
32
withholding
amount.
33
Sec.
9.
Section
422D.3,
unnumbered
paragraph
4,
Code
2017,
34
is
amended
to
read
as
follows:
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The
director,
in
consultation
with
local
officials,
shall
1
collect
and
account
for
a
local
income
surtax
and
any
interest
2
and
penalties.
The
director
shall
credit
local
income
surtax
3
receipts
and
any
interest
and
penalties
collected
from
returns
4
filed
on
or
before
November
1
of
the
calendar
year
following
5
the
tax
year
for
which
the
local
income
surtax
is
imposed
to
6
a
“local
income
surtax
fund”
established
in
the
department
of
7
revenue.
The
director
shall
credit
such
amounts
during
any
8
month
on
the
twentieth
day
of
the
month
or,
if
such
day
falls
on
9
a
weekend
or
a
holiday,
on
the
next
succeeding
business
day.
10
The
director
shall
not
credit
amounts
on
any
other
day
unless
11
the
director
determines
that
extraordinary
circumstances
exist.
12
All
local
income
surtax
receipts
and
any
interest
and
penalties
13
received
or
refunded
from
returns
filed
after
November
1
of
the
14
calendar
year
following
the
tax
year
for
which
the
local
income
15
surtax
is
imposed
shall
be
deposited
in
or
withdrawn
from
the
16
state
general
fund
and
shall
be
considered
part
of
the
cost
of
17
administering
the
local
income
surtax.
18
Sec.
10.
Section
423.2,
subsection
11,
Code
2017,
is
amended
19
by
adding
the
following
new
paragraph:
20
NEW
PARAGRAPH
.
c.
Notwithstanding
any
other
provision
of
21
law
to
the
contrary,
the
department
shall
transfer
amounts
22
during
any
month
from
the
general
fund
of
the
state
pursuant
23
to
paragraph
“b”
to
the
local
sales
and
services
tax
fund
24
created
in
section
423B.6,
the
natural
resources
and
outdoor
25
recreation
trust
fund
created
in
section
461.31,
the
secure
an
26
advanced
vision
for
education
fund
created
in
section
423F.2,
27
the
baseball
and
softball
complex
sales
tax
rebate
fund
created
28
in
section
423.4,
subsection
10,
paragraph
“e”
,
the
state
29
reinvestment
district
fund
created
in
section
15J.6,
the
sales
30
tax
increment
fund
created
in
section
418.12,
and
the
raceway
31
facility
tax
rebate
fund
created
in
section
423.4,
subsection
32
11,
paragraph
“e”
,
on
the
twentieth
day
of
the
month
or,
if
such
33
day
falls
on
a
weekend
or
a
holiday,
on
the
next
succeeding
34
business
day.
The
department
shall
not
transfer
amounts
on
any
35
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other
day
unless
the
director
determines
that
extraordinary
1
circumstances
exist.
2
Sec.
11.
NEW
SECTION
.
423.32A
Transmittance
of
sales
and
3
use
tax
revenues.
4
The
department
shall
transmit
all
fees,
taxes,
interest,
5
and
penalties
imposed
under
this
chapter
and
received
by
the
6
department
for
deposit
into
the
general
fund
of
the
state
7
pursuant
to
section
423.2,
subsection
11,
or
section
423.43,
8
subsection
1,
daily
to
the
state
treasurer
for
such
deposit.
9
The
department
shall
transmit
sales
and
use
tax
deposit
amounts
10
that
are
timely
paid
to
the
department
pursuant
to
sections
11
423.31
and
423.32
and
that
are
to
be
deposited
in
the
general
12
fund
of
the
state
pursuant
to
section
423.2,
subsection
11,
or
13
section
423.43,
subsection
1,
to
the
state
treasurer
no
later
14
than
one
business
day
following
the
due
date
of
the
deposit
15
amount.
16
Sec.
12.
Section
423A.6,
subsections
2
and
3,
Code
2017,
are
17
amended
to
read
as
follows:
18
2.
If
a
reinvestment
district
is
established
under
chapter
19
15J
,
beginning
the
first
day
of
the
calendar
quarter
beginning
20
on
the
reinvestment
district’s
commencement
date,
the
director
21
of
revenue
shall,
subject
to
remittance
limitations
established
22
by
the
economic
development
authority
board
pursuant
to
section
23
15J.4,
subsection
3
,
transfer
from
the
general
fund
of
the
24
state
to
a
district
account
created
in
the
state
reinvestment
25
district
fund
for
each
reinvestment
district
established
under
26
chapter
15J
,
the
amount
of
the
new
state
hotel
and
motel
tax
27
revenue,
determined
in
section
15J.5,
subsection
2
,
paragraph
28
“b”
,
in
the
district.
Such
transfers
shall
cease
pursuant
29
to
section
15J.8
.
The
director
shall
make
such
transfers
30
during
any
month
on
the
twentieth
day
of
the
month
or,
if
such
31
day
falls
on
a
weekend
or
a
holiday,
on
the
next
succeeding
32
business
day.
The
director
shall
not
transfer
amounts
on
any
33
other
day
unless
the
director
determines
that
extraordinary
34
circumstances
exist.
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3.
The
director
of
revenue
,
in
consultation
with
local
1
officials,
shall
collect
and
account
for
a
local
hotel
and
2
motel
tax
and
shall
credit
all
revenues
to
the
local
transient
3
guest
tax
fund
created
in
section
423A.7
.
Local
authorities
4
shall
not
require
any
tax
permit
not
required
by
the
director
5
of
revenue
.
The
director
shall
credit
such
amounts
during
any
6
month
on
the
twentieth
day
of
the
month
or,
if
such
day
falls
on
7
a
weekend
or
a
holiday,
on
the
next
succeeding
business
day.
8
The
director
shall
not
credit
amounts
on
any
other
day
unless
9
the
director
determines
that
extraordinary
circumstances
exist.
10
Sec.
13.
Section
556.18,
subsections
1
and
3,
Code
2017,
are
11
amended
to
read
as
follows:
12
1.
Except
as
provided
in
subsection
3
,
all
funds
received
13
under
this
chapter
,
including
the
proceeds
from
the
sale
of
14
abandoned
property
under
section
556.17
,
shall
be
deposited
15
quarterly
four
times
per
year
by
the
treasurer
of
state
in
16
the
general
fund
of
the
state
on
October
20,
December
20,
17
March
20,
and
June
20
or,
if
one
of
those
days
falls
on
a
18
weekend
or
a
holiday,
on
the
next
succeeding
business
day
.
The
19
treasurer
of
state
shall
not
deposit
amounts
on
any
other
day
20
unless
the
treasurer
of
state
determines
that
extraordinary
21
circumstances
exist.
However,
the
treasurer
of
state
shall
22
retain
in
a
separate
trust
fund
a
sufficient
amount
from
which
23
the
treasurer
of
state
shall
make
prompt
payment
of
claims
duly
24
allowed
under
section
556.20
.
Before
making
the
deposit,
the
25
treasurer
of
state
shall
record
the
name
and
last
known
address
26
of
each
person
appearing
from
the
holders’
reports
to
be
27
entitled
to
the
abandoned
property
and
the
name
and
last
known
28
address
of
each
insured
person
or
annuitant,
and
with
respect
29
to
each
policy
or
contract
listed
in
the
report
of
a
life
30
insurance
corporation,
its
number,
the
name
of
the
corporation,
31
and
the
amount
due.
The
record
shall
be
available
for
public
32
inspection
at
all
reasonable
business
hours.
33
3.
The
treasurer
of
state
shall
annually
credit
on
January
34
20
all
moneys
received
under
section
556.4
to
the
general
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fund
of
the
state.
If
January
20
falls
on
a
weekend
or
a
1
holiday,
the
moneys
shall
be
credited
on
the
next
succeeding
2
business
day.
The
treasurer
of
state
shall
not
credit
moneys
3
on
any
other
day
unless
the
treasurer
of
state
determines
4
that
extraordinary
circumstances
exist.
Moneys
credited
to
5
the
general
fund
of
the
state
pursuant
to
this
subsection
are
6
subject
to
the
requirements
of
subsections
1
and
2
and
section
7
8.60
.
8
EXPLANATION
9
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
10
the
explanation’s
substance
by
the
members
of
the
general
assembly.
11
This
bill
relates
to
state
finances,
and
includes
findings.
12
Current
law
requires
certain
revenues
and
other
moneys
to
be
13
deposited
in
or
withdrawn
from
the
general
fund
of
the
state
14
(general
fund)
by
certain
state
agencies,
but
does
not
dictate
15
the
day
on
which
such
deposits
or
withdrawals
are
made.
The
16
bill
provides
a
day
or
days
on
which
certain
deposits
or
17
withdrawals
must
be
made.
18
The
bill
provides
that
beer
and
liquor
revenues
and
19
vintner’s
certificate
and
wine
permit
revenues
required
under
20
Code
section
123.17
to
be
transferred
by
the
department
of
21
administrative
services
(DAS)
from
the
beer
and
liquor
control
22
fund
to
the
general
fund
shall
be
transferred
monthly
on
the
23
eighth
day
of
the
month,
or
the
next
succeeding
business
day
if
24
the
eighth
day
falls
on
a
weekend
or
holiday.
Transfers
on
any
25
other
day
are
prohibited
unless
the
director
of
DAS
determines
26
extraordinary
circumstances
exist.
27
The
bill
provides
that
deposits
and
credits
by
the
28
department
of
revenue
(DOR)
of
school
district
and
emergency
29
medical
services
income
surtax
revenues
into
the
school
30
district
income
surtax
fund
as
required
by
Code
section
298.14
31
and
the
local
income
surtax
fund
as
required
by
Code
section
32
422D.3
shall
be
made
on
the
20th
day
of
a
month,
or
the
next
33
succeeding
business
day
if
the
20th
day
falls
on
a
weekend
34
or
holiday.
Deposits
and
credits
shall
not
be
made
on
any
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other
day
unless
the
director
of
DOR
determines
extraordinary
1
circumstances
exist.
2
Current
law
in
Code
section
421.17
allows
DOR
to
contract
3
with
third-party
vendors
for
the
collection
of
taxes
and
other
4
amounts,
and
from
those
collections
current
law
provides
for
5
several
appropriations
to
DOR
of
amounts
sufficient
to
pay
6
for
the
third-party
vendor
services.
The
bill
provides
that
7
transfers
or
remittances
from
the
general
fund
for
the
payment
8
of
the
services
shall
be
made
on
the
20th
day
of
the
month,
9
or
the
next
succeeding
business
day
if
the
20th
day
falls
on
10
a
weekend
or
holiday.
Transfers
shall
not
be
made
on
any
11
other
day
unless
the
director
of
DOR
determines
extraordinary
12
circumstances
exist.
13
The
bill
provides
that
moneys
credited
by
DOR
from
the
14
general
fund
to
the
workforce
development
fund
account
15
established
in
Code
section
15.342A
shall
be
credited
on
16
October
20,
December
20,
March
20,
and
June
20,
or
on
the
17
next
succeeding
business
day
if
one
of
those
days
falls
on
18
a
weekend
or
holiday.
The
director
of
DOR
shall
not
credit
19
amounts
on
any
other
day
unless
the
director
of
DOR
determines
20
extraordinary
circumstances
exist.
21
The
bill
provides
that
sales
and
use
tax
revenues
received
22
by
DOR
for
deposit
in
the
general
fund
shall
be
transmitted
23
daily
to
the
treasurer
of
state
for
such
deposit,
and
further
24
provides
that
sales
and
use
tax
deposit
amounts
that
are
timely
25
paid
by
taxpayers
to
DOR
shall
be
transmitted
by
DOR
to
the
26
treasurer
of
state
no
later
than
one
business
day
following
the
27
due
date
of
the
deposit
amount.
28
Current
law
in
Code
section
423.3(11)(b)
provides
for
29
several
transfers
of
sales
and
use
tax
revenues
by
DOR
from
30
the
general
fund
to
various
other
funds
for
various
purposes,
31
including
a
local
option
sales
tax
fund,
the
natural
resources
32
and
outdoor
recreation
trust
fund,
the
secure
an
advanced
33
vision
for
education
fund,
a
baseball
and
softball
complex
34
sales
tax
rebate
fund,
a
reinvestment
district
fund,
a
flood
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mitigation
program
fund,
and
a
raceway
facility
tax
rebate
1
fund.
The
bill
provides
that
these
transfers
shall
be
made
on
2
the
20th
day
of
the
month,
or
on
the
next
succeeding
business
3
day
if
the
20th
day
falls
on
a
weekend
or
holiday.
Transfers
4
shall
not
be
made
on
any
other
day
unless
the
director
of
DOR
5
determines
extraordinary
circumstances
exist.
6
Current
law
in
Code
section
423A.6
provides
for
several
7
transfers
of
hotel
and
motel
tax
revenues
by
DOR
from
the
8
general
fund
to
various
other
funds
for
various
purposes,
9
including
a
reinvestment
district
fund
and
a
local
hotel
and
10
motel
tax
fund.
The
bill
provides
that
these
transfers
shall
11
be
made
on
the
20th
day
of
the
month,
or
on
the
next
succeeding
12
business
day
if
the
20th
day
falls
on
a
weekend
or
holiday.
13
Transfers
shall
not
be
made
on
any
other
day
unless
the
14
director
of
DOR
determines
extraordinary
circumstances
exist.
15
Current
law
in
Code
section
556.18
requires
the
treasurer
16
of
state
to
transfer
unclaimed
property
funds
received
by
the
17
treasurer
quarterly
to
the
general
fund.
The
bill
requires
18
such
transfers
to
be
made
four
times
per
year
on
October
20,
19
December
20,
March
20,
and
June
20,
or
on
the
next
succeeding
20
business
day
if
one
of
those
dates
falls
on
a
weekend
or
21
holiday.
Transfers
shall
not
be
made
on
any
other
day
unless
22
the
treasurer
of
state
determines
extraordinary
circumstances
23
exist.
Current
law
further
provides
that
certain
unclaimed
24
deposits
and
refunds
held
by
utilities
shall
be
annually
25
credited
by
the
treasurer
of
state
to
the
general
fund.
The
26
bill
requires
such
annual
credits
to
be
made
on
January
20,
27
or
on
the
next
succeeding
business
day
if
January
20
falls
28
on
a
weekend
or
holiday.
The
treasurer
of
state
shall
not
29
credit
amounts
on
any
other
day
unless
the
treasurer
of
state
30
determines
extraordinary
circumstances
exist.
31
Current
law
requires
employers
(withholding
agents)
to
32
withhold
income
tax
from
employees
and
remit
that
tax
to
DOR
33
at
varying
frequencies
depending
on
the
total
amount
withheld
34
by
the
employer.
The
bill
requires
a
withholding
agent
that
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is
a
state
agency
or
department
and
that
withholds
more
than
1
$5,000
from
employees
in
a
semimonthly
period
(semimonthly
2
depositor)
to
deposit
such
required
semimonthly
deposit
amounts
3
with
DOR
on
the
10th
day
and
25th
day
of
the
month,
or
on
the
4
next
succeeding
business
day
if
such
day
falls
on
a
weekend
or
5
holiday.
Such
agencies
or
departments
shall
not
deposit
these
6
withholding
amounts
on
any
other
day
unless
the
director
of
DOR
7
determines
extraordinary
circumstances
exist.
8
Furthermore,
the
bill
requires
withholding
amounts
that
9
are
timely
paid
by
any
withholding
agent
to
be
transmitted
by
10
DOR
to
the
treasurer
of
state
no
later
than
one
business
day
11
following
the
due
date
of
the
withholding
amount.
12
Finally,
Code
section
11.4
requires
the
auditor
of
state
13
to
file
written
reports
following
all
audits
and
examinations
14
and
requires
such
reports
to
include
certain
information
or
15
opinions.
The
bill
adds
a
requirement
that
the
auditor
of
16
state,
when
auditing
or
examining
DOR
or
DAS,
include
in
the
17
report
the
auditor’s
opinion,
after
considering
the
best
18
practices
and
long-term
operations
of
each
department,
as
to
19
whether
the
pace
at
which
certain
tax
refunds
were
processed
20
and
paid
during
a
fiscal
year
by
DOR
was
appropriate,
and
as
21
to
whether
the
fiscal
year
to
which
such
refunds
were
accrued
22
and
attributed
by
DAS
was
appropriate,
or
whether
a
deviation
23
from
the
best
practices
and
long-term
operations
of
one
or
24
more
department
exists.
If
a
deviation
is
found
to
exist,
the
25
auditor
shall
include
the
auditor’s
opinion,
if
any,
as
to
the
26
reason
for
the
deviation.
27
-13-
LSB
2681HV
(1)
87
mm/rj
13/
13