Relating to taxation

ARTICLE 1 - INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES

Modifying tax administration and compliance

ARTICLE 2 - SALES AND USE TAXES

Modifying vendor sales taxes refunds, seller and purchaser liability relief, placing certain requirements on local government units allowed to collect local taxes

ARTICLE 3 - SPECIAL TAXES

Allowing petroleum (gasoline) and cigarette (tobacco) license cancellation or nonrenewal under certain conditions; modifying cigarette weighted average retail price; modifying the (insurance) gross premiums definition and allowing additional taxes or surcharges

ARTICLE 4 - PROPERTY TAXES

Allowing local government assessors to prepare appraisals; modifying filing dates, wind energy conversion (WECS) failure to report consequences, manufactured home park cooperative homestead treatment and agricultural property
(rt)