Amendments for SB17-112
Senate Journal, February 10
After consideration on the merits, the Committee recommends that SB17-112 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation and with a recommendation that it be placed on the Consent Calendar.
Amend printed bill, page 4, line 12, strike "17-___," and substitute
"17-112,".
Page 7, line 3, after "(2)(d)" insert "and (2.5)(a)".
Page 7, after line 16 insert:
"(2.5) (a) EXCEPT AS SET FORTH IN SECTION 29-2-106.1 (5)(b),
within three years after the due date of the return showing the
overpayment or one year after the date of overpayment, whichever is
later, a vendor shall file any claim for refund with the executive director
of the department of revenue. The executive director shall promptly
examine such claim and shall make a refund or allow a credit to any
vendor who establishes that such vendor overpaid the tax due pursuant
to this article.".
Finance
House Journal, March 24
53 SB17-112 be amended as follows, and as so amended, be referred to
54 the Committee of the Whole with favorable
55 recommendation:
56
1 Amend reengrossed bill, page 2, lines 4 and 5, strike "resolution -
2 legislative declaration." and substitute "resolution.".
3
4 Page 2, line 19, strike "39-26-703 (2)(d)," and substitute "39-26-703,".
5
6 Page 2, strike line 22 and substitute:
7
8 "(c) (I) FOR ANY PURCHASE OR SALE TRANSACTION OCCURRING ON
9 OF AFTER JANUARY 1, 2018, IF THE TAXPAYER PAYS SALES OR USE TAX TO
10 THE WRONG LOCAL GOVERNMENT, RECEIVES A NOTICE FROM THE CORRECT
11 LOCAL GOVERNMENT, AND FAILS TO COMPLY WITH THE INSTRUCTIONS IN
12 THE NOTICE, THEN THE TAXPAYER MAY NOT CLAIM THE REMEDY SET
13 FORTH IN SUBSECTION (5)(a) OF THIS SECTION WITH RESPECT TO SUCH
14 TRANSACTION, UNLESS THE TAXPAYER RECEIVES A SIMILAR NOTICE
15 DESCRIBED IN SUBSECTION (5)(c)(II) OF THIS SECTION FROM ANOTHER
16 LOCAL GOVERNMENT THAT PROVIDES CONTRARY INSTRUCTIONS.
17 (II) THE NOTICE REQUIRED IN SUBSECTION (5)(c)(I) OF THIS
18 SECTION MUST BE RECEIVED BY THE TAXPAYER WITHIN NINETY DAYS OF
19 THE PURCHASE OR SALE TRANSACTION AND MUST:
20 (A) BE SENT BY CERTIFIED OR REGISTERED MAIL OR DELIVERED BY
21 A NATIONALLY RECOGNIZED COURIER SERVICE THAT PROVIDES A RECEIPT
22 UPON DELIVERY;
23 (B) BE IN WRITING;
24 (C) BE SIGNED BY AN APPROPRIATE OFFICIAL OF THE CORRECT
25 LOCAL GOVERNMENT;
26 (D) INSTRUCT THE TAXPAYER TO PAY SALES OR USE TAX ON THE
27 TRANSACTION AT ISSUE TO THE CORRECT LOCAL GOVERNMENT; AND
28 (E) INCLUDE NOTICE THAT FAILURE TO COMPLY WITH THE
29 INSTRUCTIONS WILL RESULT IN THE TAXPAYER BEING DENIED THE REMEDY
30 SET FORTH IN SUBSECTION (5)(a) OF THIS SECTION WITH RESPECT TO SUCH
31 TRANSACTION.".
32
33 Strike page 3.
34
35 Page 4, strike lines 1 through 18.
36
37
House Journal, March 28
17 Amendment No. 1, Local Government Report, dated March 23, 2017, and
18 placed in member's bill file; Report also printed in House Journal, March
19 24, 2017.
20
21 Amendment No. 2, by Representative(s) Pabon.
22
23 Amend the Local Government Committee Report, dated March 22, 2017, page
24 1, strike lines 5 through 22 and substitute:
25 "(c) (I) FOR ANY TAXABLE EVENT OCCURRING ON OR AFTER JANUARY
26 1, 2018, IF THE TAXPAYER RECEIVES A NOTICE FROM A LOCAL GOVERNMENT
27 THAT THE TAXPAYER MUST PAY SALES OR USE TAX TO THAT LOCAL
28 GOVERNMENT FOR A PARTICULAR TAXABLE EVENT AND THE TAXPAYER FAILS
29 TO COMPLY WITH THE INSTRUCTIONS IN THE NOTICE WITH RESPECT TO THE SAME
30 TYPE OF TAXABLE EVENT THAT OCCURS MORE THAN NINETY DAYS AFTER THE
31 TAXPAYER RECEIVES THE NOTICE, THEN THE TAXPAYER MAY NOT TAKE
32 ADVANTAGE OF THE REMEDY ALLOWED IN SUBSECTION (5)(a) OF THIS SECTION
33 FOR THAT PARTICULAR TYPE OF TAXABLE EVENT IDENTIFIED IN THE NOTICE
34 THAT OCCURS MORE THAN NINETY DAYS AFTER THE TAXPAYER RECEIVED THE
35 NOTICE, UNLESS THE TAXPAYER RECEIVES, OR HAS PREVIOUSLY RECEIVED, A
36 SIMILAR NOTICE DESCRIBED IN SUBSECTION (5)(c)(II) OF THIS SECTION FROM
37 ANOTHER LOCAL GOVERNMENT THAT PROVIDES CONTRARY INSTRUCTIONS.
38 (II) THE NOTICE REQUIRED IN SUBSECTION (5)(c)(I) OF THIS SECTION
39 MUST:
40 (A) BE IN WRITING AND BE SIGNED BY AN APPROPRIATE LOCAL
41 GOVERNMENT OFFICIAL;
42 (B) BE SENT BY CERTIFIED OR REGISTERED MAIL OR BE DELIVERED BY
43 A NATIONALLY RECOGNIZED COURIER SERVICE THAT PROVIDES A RECEIPT UPON
44 DELIVERY;
45 (C) INSTRUCT THE TAXPAYER TO PAY SALES OR USE TAX ON THE
46 PARTICULAR TYPE OF TAXABLE EVENT IDENTIFIED IN THE NOTICE TO THE LOCAL
47 GOVERNMENT; AND
48 (D) INCLUDE NOTICE THAT FAILURE TO COMPLY WITH THE
49 INSTRUCTIONS WILL RESULT IN THE TAXPAYER BEING DENIED THE REMEDY
50 ALLOWED IN SUBSECTION (5)(a) OF THIS SECTION FOR THE PARTICULAR TYPE OF
51 TAXABLE EVENT IDENTIFIED IN THE NOTICE THAT OCCURS MORE THAN NINETY
52 DAYS AFTER THE TAXPAYER RECEIVED THE NOTICE.".
53 Page 2 of the report, strike lines 1 through 6.
54
55 As amended, ordered revised and placed on the Calendar for Third
56 Reading and Final Passage.
1 On motion of Representative KC Becker, the remainder of the General
2 Orders Calendar HB17-1217, SB17-179 was laid over until March 29,
3 retaining place on Calendar.