Amendments for SB22-006

Senate Journal, March 11
After consideration on the merits, the Committee recommends that SB22-006 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, before line 6 insert:

"SECTION 4. Appropriation. (1) For the 2022-23 state fiscal year,
$61,980 is appropriated to the department of revenue. This appropriation is
from the general fund. To implement this act, the department may use this
appropriation as follows:
(a) $16,875 for tax administration IT system (GenTax) support;
(b) $6,400 for use by the executive director's office for personal
services;
(c) $33,705 for use by the taxation services division for personal
services; and
(d) $5,000 for use by the taxation services division for operating
expenses.".

Renumber succeeding section accordingly.

Page 1, line 103, strike "TAX." and substitute "TAX, AND, IN CONNECTION
THEREWITH, MAKING AN APPROPRIATION.".


Appro-
priations



House Journal, May 5
24 SB22-006 be amended as follows, and as so amended, be referred to
25 the Committee of the Whole with favorable
26 recommendation:
27
28 Amend reengrossed bill, page 2, after line 15 insert:
29
30 "SECTION 2. In Colorado Revised Statutes, 39-21-119.5, add
31 (7) as follows:
32 39-21-119.5. Mandatory electronic filing of returns -
33 mandatory electronic payment - penalty - waiver - definitions.
34 (7) (a) IN ORDER TO INDUCE THE ELECTRONIC PAYMENT OF TAXES AND
35 FEES ADMINISTERED UNDER SECTION 39-21-102, THE EXECUTIVE
36 DIRECTOR MAY DEDUCT PROCESSING COSTS FROM THE PAYMENT IN LIEU
37 OF IMPOSING A CONVENIENCE FEE, AND IF THE PROCESSING COSTS ARE
38 DEDUCTED FROM THE PAYMENT, THE EXECUTIVE DIRECTOR SHALL CREDIT
39 THE FULL AMOUNT OF THE PAYMENT COLLECTED TO THE TAXPAYER'S
40 ACCOUNT. PROCESSING COSTS MAY BE DEDUCTED BY THE EXECUTIVE
41 DIRECTOR UNDER THIS SUBSECTION (7) REGARDLESS OF IF ELECTRONIC
42 PAYMENT IS MANDATED UNDER THIS SECTION.
43 (b) NOTWITHSTANDING ANY PROVISION TO THE CONTRARY, IF THE
44 EXECUTIVE DIRECTOR DEDUCTS PROCESSING COSTS PURSUANT TO THIS
45 SUBSECTION (7), THE STATE TREASURER SHALL CREDIT THE FULL AMOUNT
46 OF THE PAYMENT COLLECTED LESS THE DEDUCTED PROCESSING COSTS TO
47 THE APPROPRIATE FUND.
48 (c) IF THE EXECUTIVE DIRECTOR IS REQUIRED TO DISTRIBUTE
49 PAYMENT TO A LOCAL GOVERNMENT, THE EXECUTIVE DIRECTOR SHALL
50 DEDUCT THE PROCESSING COSTS FROM STATE REVENUE AND SHALL NOT
51 REDUCE THE AMOUNT DISTRIBUTED TO THE LOCAL GOVERNMENT.
52 (d) AS USED IN THIS SUBSECTION (7):
53
1 (I) "CONVENIENCE FEE" MEANS THE CONVENIENCE FEE THAT A
2 STATE GOVERNMENTAL ENTITY IS AUTHORIZED TO IMPOSE ON A PERSON
3 THAT USES ALTERNATIVE FORMS OF PAYMENT UNDER SECTION
4 24-19.5-103 (3).
5 (II) "PROCESSING COSTS" MEANS THE ACTUAL COSTS INCURRED BY
6 THE DEPARTMENT TO PROCESS A TRANSACTION BY AN ALTERNATIVE FORM
7 OF PAYMENT FOR WHICH THE DEPARTMENT IS AUTHORIZED TO IMPOSE A
8 CONVENIENCE FEE.".
9
10 Renumber succeeding sections accordingly.
11
12

House Journal, May 5
11 Amendment No. 1, Appropriations Report, dated May 5, 2022, and placed
12 in member’s bill file; Report also printed in House Journal, May 5, 2022.
13
14 As amended, ordered revised and placed on the Calendar for Third
15 Reading and Final Passage.
16