HB 943 (2014) -  Department of Revenue's Certified Audit Program

General Bill by Raulerson (CO-SPONSORS) Beshears
Department of Revenue's Certified Audit Program: Revises amounts of interest liability that DOR may abate for taxpayers participating in certified audit program; authorizes taxpayer to participate in certified audit program after DOR has issued notice of intent to conduct audit of taxpayer; reduces amount of interest that may be abated for taxpayer requesting to participate in program; specifies tax programs to be audited; revises procedures, deadlines, & notice requirements for certified audits; authorizes DOR to adopt rules prohibiting qualified practitioner from representing taxpayer in informal conference procedures under certain circumstances.
Effective Date: July 1, 2014
Last Event: Died on Second Reading Calendar on Friday, May 2, 2014 10:39 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: SB 1022 Subject: Department of Revenue’s Certified Audit Program Relationship: Identical

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Appropriations Committee 4/1/2014 8:32:58 PM
Chamber: House Committee: Appropriations Committee 3/31/2014 9:36:46 AM
Chamber: House Committee: Finance & Tax Subcommittee 3/6/2014 5:19:16 PM
Chamber: House Committee: Finance & Tax Subcommittee 3/4/2014 3:54:49 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died on Second Reading Calendar Time: 05/02/2014 - 10:39 PM Member: Committee: Version: __
Event: H Added to Second Reading Calendar Time: 04/01/2014 - 8:32 PM Member: Committee: Version: __
Event: H Bill released to House Calendar Time: 04/01/2014 - 8:32 PM Member: Committee: Version: __
Event: H Reported out of Appropriations Committee Time: 04/01/2014 - 8:32 PM Member: Committee: Appropriations Committee Version: __
Event: H Favorable by Appropriations Committee Time: 04/01/2014 - 5:00 PM Member: Committee: Appropriations Committee Version: __
Event: H Added to Appropriations Committee agenda Time: 03/28/2014 - 4:06 PM Member: Committee: Appropriations Committee Version: __
Event: H Now in Appropriations Committee Time: 03/06/2014 - 5:18 PM Member: Committee: Appropriations Committee Version: __
Event: H Reported out of Finance & Tax Subcommittee Time: 03/06/2014 - 5:18 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Favorable by Finance & Tax Subcommittee Time: 03/06/2014 - 4:30 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H 1st Reading Time: 03/04/2014 - 11:50 PM Member: Committee: Version: __
Event: H Added to Finance & Tax Subcommittee agenda Time: 03/04/2014 - 3:49 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Now in Finance & Tax Subcommittee Time: 02/28/2014 - 12:08 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Referred to Appropriations Committee Time: 02/28/2014 - 12:08 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Finance & Tax Subcommittee Time: 02/28/2014 - 12:08 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Filed Time: 02/17/2014 - 10:46 AM Member: Raulerson Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
213.053 CS/HB 177*, CS/SB 292*, CS/HB 771, SB 938, SB 1022, CS/CS/SB 1182, SB 1348, SB 1620, CS/HB 7099, HB 7133, HB 7167
213.21 SB 1022, CS/SB 1654, CS/HB 7081
213.285 SB 1022

(*) Not the latest version