Amendments for SB25-046
Senate Journal, January 29
After consideration on the merits, the Committee recommends that SB25-046 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 3, line 13, strike "(e)" and substitute "(e) (I)".
Page 3, after line 17 insert:
"(II) FOR PURPOSES OF THIS SUBSECTION (1)(e), "PUBLIC AGENT OF A
LOCAL TAXING JURISDICTION" INCLUDES:
(A) AN OFFICIAL, EMPLOYEE, OR AGENT OF THE DEPARTMENT OF
REVENUE WHO CONDUCTS A SALES OR USE TAX INVESTIGATION OF A TAXPAYER
ON BEHALF OF A LOCAL TAXING JURISDICTION IN ACCORDANCE WITH THIS PART
2 AND ARTICLE 21 OF TITLE 39; AND
(B) AN OFFICIAL, EMPLOYEE, OR AGENT OF THE MULTISTATE TAX
COMMISSION, ESTABLISHED IN SECTION 24-60-1301, WHO CONDUCTS A SALES OR
USE TAX INVESTIGATION OF A TAXPAYER ON BEHALF OF A LOCAL TAXING
JURISDICTION PURSUANT TO SECTION 24-60-1306, AND IN ACCORDANCE WITH
THE MULTISTATE TAX COMPACT, SET FORTH IN PART 13 OF ARTICLE 60 OF TITLE
24.".
Finance