2022 Archives
You are viewing archived information from 2022
SB3145     
Measure Title: RELATING TO STATE TAX ADMINISTRATION.
Report Title: State Tax Administration; Electronic Filing; Electronic Funds Transfer; Tax Clearances; Interest Rate; Nonresident Withholding
Description: Allows the Department of Taxation to mandate the electronic filing of certain individual, partnership, S-corporation, general excise and transient accommodations tax returns. Requires certain tax return preparers to file returns electronically. Amends the rules for electronic funds transfer to remove the authorization to require electronic funds transfer or electronic filing if the federal government required that person to file or pay electronically. Removes the timeliness requirement from the electronic funds transfer penalty. Removes the authority of the department to charge for certified copies of tax clearances. Amends the statute that mandates tax clearances for liquor license holders. Increases the aggregate cap on late filing penalties from twenty-five per cent to seventy-five per cent. Adds an additional penalty category for late filing of certain informational returns where no tax is due. Clarifies the interest calculations for taxes paid pending appeal. Provides that a partnership, estate, or trust is liable for the required withholding from a nonresident taxpayer's distributive share of income.
Companion:  HB2177
Package: Governor
Current Referral: JDC/WAM
Introducer(s): KOUCHI (Introduced by request of another party)
Act:

Sort by Date Status Text
1/26/2022SReferred to JDC/WAM.
1/26/2022SPassed First Reading.
1/26/2022SIntroduced.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

Some of the above items require Adobe Acrobat Reader. Please visit Adobe's download page for detailed instructions.


SB3145
All Versions of this Measure

Committee Reports
No other committee reports available at this time. You may search in our Document Directories if you believe this message is in error. The link is on the home page under Search.

Testimony
No testimony available at this time.

Hearing Notices
No hearings scheduled