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and for the sale and redemption of seized property; specifying the effect of the recodification on certain rules and repealed provisions; stating the intent of the legislature as simplification and consolidation; specifying certain recodification, publication and cross reference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
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