Bill Status of SB1249 100th General Assembly
Short Description: UPIA-FAILURE TO FILE
Sen. William E. Brady
(Rep. Peter Breen)
| 1/9/2019||Senate||Session Sine Die|
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or investigation. Effective January 1, 2018.
Senate Committee Amendment No. 1
Makes a technical clarification.
|Date||Chamber|| Action|| 2/7/2017||Senate||Filed with Secretary by Sen. Pamela J. Althoff|| 2/7/2017||Senate||First Reading|| 2/7/2017||Senate||Referred to Assignments|| 2/15/2017||Senate||Assigned to Revenue|| 3/1/2017||Senate||Postponed - Revenue|| 3/8/2017||Senate||Senate Committee Amendment No. 1 Filed with Secretary by Sen. Pamela J. Althoff|| 3/8/2017||Senate||Senate Committee Amendment No. 1 Referred to Assignments|| 3/9/2017||Senate||Postponed - Revenue|| 3/15/2017||Senate||Senate Committee Amendment No. 1 Assignments Refers to Revenue|| 3/15/2017||Senate||Senate Committee Amendment No. 1 Adopted|| 3/16/2017||Senate||Do Pass as Amended Revenue; 008-000-000|| 3/16/2017||Senate||Placed on Calendar Order of 2nd Reading March 28, 2017|| 3/30/2017||Senate||Second Reading|| 3/30/2017||Senate||Placed on Calendar Order of 3rd Reading April 4, 2017|| 4/26/2017||Senate||Third Reading - Passed; 057-000-000|| 4/26/2017||House||Arrived in House|| 4/26/2017||House||Chief House Sponsor Rep. Peter Breen|| 4/26/2017||House||First Reading|| 4/26/2017||House||Referred to Rules Committee|| 5/3/2017||House||Assigned to Revenue & Finance Committee|| 5/11/2017||House||To Sales and Other Taxes Subcommittee|| 5/19/2017||House||Committee Deadline Extended-Rule 9(b) May 26, 2017|| 5/26/2017||House||Final Action Deadline Extended-9(b) May 31, 2017|| 5/31/2017||House||Rule 19(a) / Re-referred to Rules Committee|| 9/30/2018||Senate||Chief Sponsor Changed to Sen. William E. Brady|| 1/9/2019||Senate||Session Sine Die|