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RELATING TO STATE TAX ADMINISTRATION.
State Tax Administration; Electronic Filing; Electronic Funds Transfer; Tax Clearances; Interest Rate; Nonresident Withholding
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.
KOUCHI (Introduced by request of another party)
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|Referred to JDC/WAM.
|Passed First Reading.
S = Senate |
H = House |
D = Data Systems |
$ = Appropriation measure |
ConAm = Constitutional Amendment
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