HB 7147 (2008) -  Tax Administration

General Bill by Government Efficiency & Accountability Council and Attkisson (CO-SPONSORS) Hasner
Tax Administration: Revises provisions of law relating to administration of taxes; revises procedures for actons contesting a tax matter; revises provisions relating to adminstration of tourist development taxes, tourist impact taxes, the transient rentals tax, convention development taxes, indigent care surtaxes, the documentary stamp tax, ad valorem taxes, the state sales tax, local option fuel taxes, & the corporate income tax; revises assessment of homestead property; revises criteria for classifying agricultural lands; requires DOR to develop uniform policies & procedures manual for use in proceedings before value adjustment boards; revises provisions relating to value adjustment boards; revises provisions for special magistrates; revises DOR authority to audit & assess for taxes & incur expenses; revises tax impact form information disclosure reqruirements; precludes specifed taxpayer burdens of proof; provides use tax exemption for aircraft temporarily in state; revises exemption for building materials used to rehabilitate real property in enterprise zones; provides methodology for taxpayers to report & apply credits for bad debts; revises deeds & conveyances schedule information required to be furnished to property appraisers.
Effective Date: July 1, 2008
Last Event: Died on Second Reading Calendar, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193), CS/HB 909 (2008-197) on Friday, May 2, 2008 6:02 PM

PCB committee actions:

  • PCB GEAC 08-20 recommended by:
    Government Efficiency & Accountability Council
    • On agenda for: 04/16/08   9:00 AM View Notice
    • Favorable With Amendment(s) (final action) See Votes

Related Bills

Bill # Subject Relationship
Bill #: CS/HB 129 Subject: Just Valuation of Property Relationship: Compare
Bill #: CS/CS/HB 595 Subject: Ad Valorem Taxation Relationship: Compare
Bill #: CS/CS/HB 745 Subject: Postsecondary Education Relationship: Compare
Bill #: CS/HB 909 Subject: Ad Valorem Taxation Relationship: Compare
Bill #: CS/HB 1283 Subject: Ad Valorem Tax Assessment Value Challenges Relationship: Compare
Bill #: CS/CS/HB 1379 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 7001 Subject: Ad Valorem Tax Exemptions for Exempt Entities Relationship: Compare
Bill #: SB 626 Subject: Just Valuation of Property [RPCC] Relationship: Compare
Bill #: SB 678 Subject: Ad Valorem Tax Assessments [RPCC] Relationship: Compare
Bill #: SB 884 Subject: Obsolete/Outdated Agency Plans/Reports/Programs [RPCC] Relationship: Compare
Bill #: CS/CS/SB 2080 Subject: Value Adjustment Boards [FPCC] Relationship: Compare
Bill #: CS/SB 2788 Subject: Tax Administration [FPCC] Relationship: Compare
Bill #: CS/SB 2856 Subject: Sales Tax Exemption/Aircraft Temporarily in State [EPCC] Relationship: Compare
Bill #: SB 2876 Subject: Property Appraisal [RPCC] Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Government Efficiency & Accountability Council 4/23/2008 8:14:02 PM
Chamber: House Committee: Government Efficiency & Accountability Council 4/23/2008 7:59:22 PM
Chamber: House Committee: Government Efficiency & Accountability Council 4/15/2008 11:00:33 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 05/01/2008 08:31 PM   Yeas: 73 Nays: 44 Action: Motion Action 2: Vote Detail: Vote [Seq# 1139] Barcode:
Chamber: House Date: 05/01/2008 10:39 PM   Yeas: 67 Nays: 41 Action: Motion Action 2: Vote Detail: Vote [Seq# 1165] Barcode:

Bill History

Event Time Member Committee Ver.
Event: H Died on Second Reading Calendar, Link/Iden/Sim/Compare passed, refer to CS/CS/HB 745 (Ch. 2008-193), CS/HB 909 (2008-197) Time: 05/02/2008 - 6:02 PM Member: Committee: Version:
Event: H Amendment 574435 filed Time: 05/01/2008 - 10:39 PM Member: Committee: Version: __
Event: H Amendment 893661 filed Time: 05/01/2008 - 10:39 PM Member: Committee: Version: __
Event: H Amendment 596873 filed Time: 04/30/2008 - 11:42 PM Member: Committee: Version: __
Event: H Amendment 360253 filed Time: 04/30/2008 - 9:20 PM Member: Committee: Version: __
Event: H Added to Second Reading Calendar Time: 04/29/2008 - 11:42 PM Member: Committee: Version: __
Event: H Bill referred to House Calendar Time: 04/29/2008 - 11:42 PM Member: Committee: Version: __
Event: H 1st Reading Time: 04/23/2008 - 10:28 PM Member: Committee: Version: __
Event: H Filed Time: 04/23/2008 - 7:55 PM Member: Committee: Government Efficiency & Accountability Council Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
72.011 HB 7091
125.0104 CS/CS/HB 699
125.0108
192.0105 HB 51, HB 7011
193.155 HB 1279, HB 7131
193.461
194.011 CS/HB 129, CS/HB 909, HB 7131
194.015 CS/HB 129, CS/HB 909
194.034 CS/HB 129
194.035 CS/HB 909
194.037 CS/HB 909
195.002 HB 5061
196.192 HB 7001
201.02 HB 599, CS/HB 647, HB 833
202.29
212.03 HB 1393
212.0305
212.031 HB 783, HB 1393
212.055 HB 553, CS/CS/HB 699, HB 747, HB 891
212.08 CS/HB 135, CS/HB 217, HB 229, HB 533, CS/HB 1059, HB 1165, CS/CS/HB 1379, HB 1393, HB 1519, HB 7011, HB 7091, HB 7135
213.015 HB 1393
213.053 CS/CS/HB 293, CS/CS/HB 601, CS/HB 1373, HB 1385, HB 7091
213.054
213.67
220.21
336.021
443.1215
695.22
695.26