SB 829 Modifies provisions relating to burden of proof in tax liability cases
Sponsor: Kraus
LR Number: 5863S.02T Fiscal Note available
Committee: Ways and Means
Last Action: 9/10/2014 - Legislature voted to override Governor's veto Journal Page:
Title: SCS SB 829 Calendar Position:
Effective Date: August 28, 2014
House Handler: Hoskins

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Current Bill Summary

SCS/SB 829 - Currently, the Director of Revenue has the burden of proof in tax liability disputes if the taxpayer meets certain requirements. One such requirement is that if the taxpayer is a partnership, corporation, or trust, the taxpayer's net worth doesn't exceed $7 million and the taxpayer has no more than 500 employees. This act removes this requirement to put the burden of proof on the Director of Revenue. The act also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.

This act is similar to HB 1455 (2014). This act is similar to a provision contained in HCS/HB 1179 & 1765 (2014) and CCS/HCS/SB 584 (2014).