Introduced
by
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 Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-4) be adopted and that the bill then pass.
Substitute offered
The substitute passed by voice vote
Passed in the House 107 to 0 (details)
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the bill pass.
Passed in the Senate 37 to 0 (details)
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”.
