CCS HB 1301 -- TAXATION

This bill expands provisions of the "Taxpayer Bill of Rights" to
include other tax types.

Under current law, a provision requiring the Department of
Revenue to notify the taxpayer in writing of his or her right to
appeal an assessment is limited to state income taxes and a
requirement to waive any penalty or interest assessed as the
result of negligence of any employee of the Department of
Revenue is limited to sales and use taxes.  The bill expands
both provisions to apply to both state income taxes and sales
and use taxes.

The bill also allows the Director of Revenue to reduce the tax
filing frequencies on sales and use taxpayers, persons who file
declarations of income tax, and withholding taxpayers and allows
the date of a federal postmark to constitute proof of timely
mailing of license taxes.

HB 1301 -- TAXATION (Campbell)

This bill expands provisions of the "Taxpayer Bill of Rights" to
include other tax types.

Under current law, a provision requiring the Department of
Revenue to notify the taxpayer in writing of his or her right to
appeal an assessment is limited to state income taxes and a
requirement to waive any penalty or interest assessed as the
result of negligence of any employee of the Department of
Revenue is limited to sales and use taxes.  This bill expands
both provisions to apply to both state income taxes and sales
and use taxes.

FISCAL NOTE:  No impact on state funds.

HB 1301 -- TAXATION

SPONSOR:  Campbell

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee
on Ways and Means by a vote of 19 to 0.

This bill expands provisions of the "Taxpayer Bill of Rights" to
include other tax types.

Under current law, a provision requiring the Department of
Revenue to notify the taxpayer in writing of his or her right to
appeal an assessment is limited to state income taxes and a
requirement to waive any penalty or interest assessed as the
result of negligence of any employee of the Department of
Revenue is limited to sales and use taxes.  This bill expands
both provisions to apply to both state income taxes and sales
and use taxes.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that this bill will allow uniform
application of provisions within the "Taxpayer's Bill of Rights"
by allowing the provisions to apply to both sales/use and income
taxation.

Testifying for the bill was Representative Campbell.

OPPONENTS:  There was no opposition voiced to the committee.

Bill Tucker, Assistant Director of Research

HB 1301 -- Taxation

Sponsor:  Campbell

This bill expands provisions of the "Taxpayer Bill of Rights" to
include other tax types.

Under current law, a provision requiring the Department of
Revenue to notify the taxpayer in writing of his or her right to
appeal an assessment is limited to state income taxes and a
requirement to waive any penalty or interest assessed as the
result of negligence of any employee of the Department of Revenue

is limited to sales and use taxes.  This bill expands both
provisions to apply to both state income taxes and sales and use
taxes.