2017 ASA1-AB259 - Relating to: reliance by a taxpayer on past audits by the Department of Revenue.
2017 ASA2-AB259 - Relating to: the evidentiary standard for proving a transaction has economic substance; updating Internal Revenue Code references for state tax purposes; clarifying the duties of the College Savings Program Board; a sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations; computing depletion for income and franchise tax purposes; and reliance by a taxpayer on past audits by the Department of Revenue.