HB 1638 -- Income Tax

Sponsor:  Gibbons

This bill shifts the burden of proof in income tax cases to the
Department of Revenue when the taxpayer:

(1)  produces evidence establishing that there is a reasonable
dispute with respect to the issue;

(2)  provides adequate records of its transactions; and

(3)  does not have more than 500 employees and does not exceed a
net worth of $7 million, in the case of a partnership,
corporation, or trust.

All laws imposing an income tax will be strictly construed
against the taxing authority.  The bill includes cases before
the Administrative Hearing Commission.  The bill does not apply
to issues regarding the applicability of income tax exemptions
or credits.