Introduced
by
To extend the corporate officer liability provisions of the Revenue Act to persons who are members, managers or in similar positions in limited liability companies or limited liability partnerships, limited partnerships. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one which requires the Department of Treasury to determine exactly which officers, members, managers, or partners were actually responsible for filing and paying the delinquent taxes. Those who did not have “control, supervision or responsibility” over such matters would not be liable.
The substitute passed by voice vote
Amendment offered
by
To make the bill prosepective only in its effect, not retroactive.
The amendment passed by voice vote
Passed in the House 85 to 21 (details)
To extend the corporate officer liability provisions of the Revenue Act to persons who are members, managers or in similar positions in limited liability companies or limited liability partnerships, limited partnerships. Only those officers, members, managers, or partners responsible for filing and paying delinquent taxes would be liable; those who did not have “control, supervision or responsibility” over such matters would not be liable. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the bill pass.
Passed in the Senate 36 to 2 (details)
To extend the corporate officer liability provisions of the Revenue Act to persons who are members, managers or in similar positions in limited liability companies or limited liability partnerships, limited partnerships. Only those officers, members, managers, or partners responsible for filing and paying delinquent taxes would be liable; those who did not have “control, supervision or responsibility” over such matters would not be liable. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
