2013 House Bill 4288

Senate Roll Call 141: Passed

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”.

37 Yeas / 0 Nays
Republican (25 Yeas / 0 Nays)
Democrat (12 Yeas / 0 Nays)
Excused or Not Voting (1)