Legislative Session number- 84

Bill Name: SF1675

Relating to taxation

ARTICLE 1 - RECODIFICATION

Recodifying and clarifying the
powers of the commissioner of revenue; defining certain terms; enumerating
certain powers and duties of the commissioner relating to the department,
employees and assessors, to tax administration and enforcement, to the adoption
of rules, to the publication of revenue notices, to the issuance of tax
information bulletins, to preparation of the tax expenditure budget, tax
information samples and tax incidence reports, to the collection of delinquent
and local taxes, to examinations and investigations, to assessments, collections
and refunds, to tax and penalty abatements, to erroneous remittances, to
taxpayer assistance and to electronic payments; regulating tax preparation
services; imposing personal tax collection or remittance liability on certain
entities; providing for certain legal actions, for the creation of tax liens and
for the sale and redemption of seized property; specifying the effect of the
recodification on certain rules and repealed provisions; stating the intent of
the legislature as simplification and consolidation; specifying certain
recodification, publication and cross reference correction instructions to the
revisor of statutes; appropriating money to the commissioner for various
purposes and repealing certain existing statutory provisions governing the
powers and duties of the commissioner

ARTICLE 2 - CONFORMING
PROVISIONS

Making conforming amendments to certain statutory provisions
relating to state debt collection, to the dry cleaner environmental response and
reimbursement account, to liquefied petroleum gas sales, to health care provider
taxes and surcharges, to arrearage collections, to boards of review and
equalization, to mortgage registry and deed tax investigations, to general tax
administration and compliance and to administration of the rental motor vehicle
sales tax, the sales tax on motor vehicles, the solid waste management tax and
insurance taxes; specifying certain reference deletion and insertion
instructions to the revisor of statutes
(ra)