Accurate References For Department of Revenue Tax Administration
| Type | Bill |
|---|---|
| Session | 2021 Regular Session |
| Subjects |
Concerning the accurate statutory reference to the types of taxes administered by the department of revenue for purposes of administrative requirements.
Bill Summary:
Section 39-21-102 accurately specifies the scope and applicability of article 21 of title 39 and establishes all the taxes that the department of revenue is responsible for administering. However, sections 39-21-119 and 39-21-120 attempt to reference similar lists of taxes in order to specify authorized methods of filing and paying the taxes. Unfortunately, some of the tax types are omitted in these sections, making these sections defective. The act removes the references to the tax types in sections 39-21-119 and 39-21-120 so that section 39-21-102 controls instead.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 21-1157 to the Committee of the Wholeand 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 |
|---|---|---|
| Refer House Bill 21-1157 to the Committee of the Whole. | The motion passed on a vote of 9-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/20/2021 | Third Reading | BILL |
33
AYE
0
NO
2
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/30/2021 | Third Reading | BILL |
64
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/07/2021 | Governor | Governor Signed |
| 04/28/2021 | Governor | Sent to the Governor |
| 04/27/2021 | Senate | Signed by the President of the Senate |
| 04/27/2021 | House | Signed by the Speaker of the House |
| 04/20/2021 | Senate | Senate Third Reading Passed - No Amendments |
| 04/19/2021 | Senate | Senate Second Reading Passed - No Amendments |
| 04/14/2021 | Senate | Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 04/01/2021 | Senate | Introduced In Senate - Assigned to Business, Labor, & Technology |
| 03/30/2021 | House | House Third Reading Passed - No Amendments |
| 03/29/2021 | House | House Second Reading Passed - No Amendments |
| 03/25/2021 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 03/03/2021 | House | Introduced In House - Assigned to Finance |
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