Sunset Private Letter Ruling And Information Letter
| Type | Bill |
|---|---|
| Session | 2023 Regular Session |
| Subjects |
Concerning the continuation of the issuance of certain tax information to a taxpayer by the department of revenue, and, in connection therewith, implementing the recommendations contained in the 2022 sunset report by the department of regulatory agencies for the issuance of private letter rulings and information letters by the department of revenue and making an appropriation.
Bill Summary:
The act implements the recommendations of the department of regulatory agencies, as contained in the department's sunset review of the issuance of private letter rulings (rulings) and information letters (letters) by the department of revenue, as follows:
- Continues the issuance of rulings and letters by the department of revenue and removes the issuance of rulings and letters from the sunset review process;
- Allows the department of revenue to extend the 90-day deadline to issue a ruling if the taxpayer agrees to the extension; and
- Allows the department of revenue to issue letters and rulings for any issue related to a tax or fee administered by the department of revenue.
APPROVED by Governor May 1, 2023
EFFECTIVE August 7, 2023
NOTE: This act was passed without a safety clause and takes effect 90 days after sine die.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 23-156 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 23-156 to the Committee on Appropriations. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment J.001 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 23-156, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 7-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment A) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 23-156, as amended, to the Committee on Appropriations. | The motion passed on a vote of 6-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/17/2023 | Third Reading | BILL |
65
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/13/2023 | Third Reading | BILL |
35
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/01/2023 | Governor | Governor Signed |
| 04/27/2023 | Governor | Sent to the Governor |
| 04/27/2023 | House | Signed by the Speaker of the House |
| 04/26/2023 | Senate | Signed by the President of the Senate |
| 04/17/2023 | House | House Third Reading Passed - No Amendments |
| 04/15/2023 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/14/2023 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/14/2023 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 03/30/2023 | House | House Committee on Finance Refer Unamended to Appropriations |
| 03/14/2023 | House | Introduced In House - Assigned to Finance |
| 03/13/2023 | Senate | Senate Third Reading Passed - No Amendments |
| 03/10/2023 | Senate | Senate Second Reading Special Order - Passed with Amendments - Committee |
| 03/10/2023 | Senate | Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 03/02/2023 | Senate | Senate Committee on Finance Refer Amended to Appropriations |
| 02/15/2023 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/07/2023 | 137 | Sunset Private Letter Ruling & Information Letter |