Introduced by Rep. Frank Foster (R) on February 20, 2013, to prohibit the Department of Treasury from levying a delinquent sales tax assessment on a person or business based on an “indirect audit,” if a taxpayer has filed all the required returns and has maintained and preserved adequate records as required. The bill also establishes minimum standards for such “indirect audits”.
Referred to the House Tax Policy Committee on February 20, 2013.
Reported in the House on December 11, 2013, with the recommendation that the substitute (H-4) be adopted and that the bill then pass.
Substitute offered in the House on January 14, 2014. The substitute passed by voice vote in the House on January 14, 2014.