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Office of the Revisor of Statutes

SF 477 Senate Long Description

Relating to taxes

ARTICLE 1 - INCOME AND FRANCHISE TAXES

Making certain technical and clarifying changes to certain income and franchise tax provisions

ARTICLE 2 - ESTATE TAX

Making certain technical and clarifying changes to certain estate tax provisions

ARTICLE 3 - PROPERTY TAX

Making certain technical and clarifying changes to certain property tax provisions; modifying the classification of certain data

ARTICLE 4 - SALES AND USE TAXES; SPECIAL

Making certain technical and clarifying changes to certain sales tax provisions

ARTICLE 5 - MINERAL TAXES

Making certain technical and clarifying changes to certain mineral tax provisions

ARTICLE 6 - MISCELLANEOUS

Modifying certain provisions relating to electronic tax payments, assessment taxes, tax filing administration, fuel taxes, sales taxes on motor vehicles, gambling taxes, cigarette and tobacco taxes, liquor taxes, insurance taxes, and job opportunity building zones (JOBZ)
(me)