Legislative Session number- 88

Bill Name: SF2091

Relating to taxation

ARTICLE 1 - INCOME AND FRANCHISE TAXES

Making
technical and clarifying changes to certain provisions relating to corporations
and modifications decreasing federal tax income, the definition of alternative
minimum taxable income, and determination of sales factor rules
application

ARTICLE 2 - PROPERTY TAX

Making technical and clarifying
changes to certain provisions relating to the definition of referendum market
value, certain vehicles subject to personal property tax, railroad tax
certification to county assessors, contamination tax, wind energy production
tax, the definition of taxable market value, and certain listing and assessment
provisions

ARTICLE 3 - SALES AND USE TAXES

Making technical and clarifying
changes to certain provisions relating to
deposit of prepaid wireless E911
fees, a certain prior effective date for a sales and purchases provision, and
repealing certain rules

ARTICLE 4 - MISCELLANEOUS

Making technical and
clarifying changes to certain provisions relating to abatement of penalty,
interest, and additional tax charge procedure and modifying the definition of
dyed fuel
(je)