Correction Of Certain Tax Statute Cross References
| Type | Bill |
|---|---|
| Session | 2023 Regular Session |
| Subjects |
Concerning modifications to certain tax statutes to correct defective cross references.
Bill Summary:
The act corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of "agricultural commodities" for purposes of a "wholesale sale" under the state sales tax.
APPROVED by Governor June 5, 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 23-208 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 23-208 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 4-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/26/2023 | Third Reading | BILL |
65
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/10/2023 | Third Reading | BILL |
35
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 06/05/2023 | Governor | Governor Signed |
| 05/04/2023 | Governor | Sent to the Governor |
| 05/04/2023 | House | Signed by the Speaker of the House |
| 05/03/2023 | Senate | Signed by the President of the Senate |
| 04/26/2023 | House | House Third Reading Passed - No Amendments |
| 04/25/2023 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/24/2023 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/20/2023 | House | House Second Reading Laid Over Daily - No Amendments |
| 04/17/2023 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 04/10/2023 | House | Introduced In House - Assigned to Finance |
| 04/10/2023 | Senate | Senate Third Reading Passed - No Amendments |
| 04/06/2023 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 04/04/2023 | Senate | Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 03/20/2023 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/07/2023 | 357 | Correction Tax Statute Cross References |