KRP:emw
2017 - 2018 LEGISLATURE
SENATE AMENDMENT 1,
TO SENATE BILL 203
February 1, 2018 - Offered by Senator Marklein.
SB203-SA1,1,5
42. Page 1, line 4: delete the material beginning with “substance;" and ending
5with “Program;" on line 6 and substitute “substance”.
SB203-SA1,1,8
74. Page 3, line 6: delete the material beginning with “
clear" and ending with
8“
of the" on line 7 and substitute “clear and
convincing satisfactory”.
SB203-SA1,1,10
95. Page 3, line 14: delete the material beginning with “
clear" and ending with
10“
of the" on line 15 and substitute “clear and
convincing satisfactory”.
SB203-SA1,1,12
116. Page 4, line 1: delete the material beginning with “
clear" and ending with
12“
of the" on line 2 and substitute “clear and
convincing satisfactory”.
SB203-SA1,2,5
5“
Section 7m. 73.16 (3) (c) of the statutes is created to read:
SB203-SA1,2,76
73.16
(3) (c) Paragraph (a) does not apply to any period associated with an audit
7determination if any of the following applies:
SB203-SA1,2,108
1. The department establishes by clear and satisfactory evidence that the
9taxpayer provided incomplete or false information relevant to the tax issue in the
10prior audit determination.
SB203-SA1,2,1311
2. The tax issue was settled in the prior audit determination by a written
12agreement between the department and the taxpayer that was entered into before
13the effective date of this subdivision .... [LRB inserts date].
SB203-SA1,2,1814
3. The tax issue was settled in the prior audit determination by a written
15agreement between the department and the taxpayer that was entered into on or
16after the effective date of this subdivision .... [LRB inserts date], and in which the
17parties acknowledged that the department did not adopt the taxpayer's position on
18the tax issue.”.
SB203-SA1,3,3
1“
(2) Reliance on past audits. The treatment of section 73.16 (3) (b) and (c) of
2the statutes first applies to an audit determination issued on the effective date of this
3subsection, regardless of when a prior audit determination was issued.”.