CS/HB 495 (2013) -  Certified Audit Program

General Bill by Finance & Tax Subcommittee and Raulerson
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; conforms provisions; authorizes DOR to initiate certified audit program for specified taxes administered by DOR; 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, 2013
Last Event: 05/03/13 S Died in Banking and Insurance on Friday, May 3, 2013 7:16 PM

Referred Committees and Committee Actions

House Referrals

Senate Referrals

  • Banking and Insurance
  • Appropriations Subcommittee on Finance and Tax
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: CS/SB 866 Subject: Certified Audit Program Relationship: Similar

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Appropriations Committee 4/11/2013 8:37:46 AM
Chamber: House Committee: Appropriations Committee 4/9/2013 7:43:35 PM
Chamber: House Committee: Government Operations Appropriations Subcommittee 4/2/2013 11:23:24 AM
Chamber: House Committee: Government Operations Appropriations Subcommittee 4/1/2013 11:51:48 AM
Chamber: House Committee: Finance & Tax Subcommittee 3/22/2013 2:41:02 PM
Chamber: House Committee: Finance & Tax Subcommittee 3/19/2013 9:58:45 AM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 04/17/2013 07:23 PM   Yeas: 117 Nays: 0 Action: Passage Action 2: Vote Detail: Vote [Seq# 175] Barcode:

Bill History

Event Time Member Committee Ver.
Event: S Died in Banking and Insurance Time: 05/03/2013 - 7:16 PM Member: Committee: Version: c1
Event: S Received -SJ 502 Time: 04/23/2013 - 4:24 PM Member: Committee: Version: c1
Event: S Referred to Banking and Insurance; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 502 Time: 04/18/2013 - 7:18 PM Member: Committee: Version: c1
Event: S In Messages Time: 04/18/2013 - 5:06 PM Member: Committee: Version: c1
Event: H Message sent to senate Time: 04/18/2013 - 5:02 PM Member: Committee: Version: c1
Event: H Passage on third reading Time: 04/17/2013 - 7:23 PM Member: Committee: Version: c1
Event: H CS passed; YEAS 117, NAYS 0 Time: 04/17/2013 - 7:23 PM Member: Committee: Version: c1
Event: H Read 3rd time Time: 04/17/2013 - 7:22 PM Member: Committee: Version: c1
Event: H Read 2nd time Time: 04/17/2013 - 7:21 PM Member: Committee: Version: c1
Event: H Bill added to Special Order Calendar (4/17/2013) Time: 04/15/2013 - 6:12 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 04/11/2013 - 8:37 AM Member: Committee: Version: c1
Event: H Bill released to House Calendar Time: 04/11/2013 - 8:37 AM Member: Committee: Version: c1
Event: H Reported out of Appropriations Committee Time: 04/11/2013 - 8:37 AM Member: Committee: Appropriations Committee Version: c1
Event: H Favorable by Appropriations Committee Time: 04/10/2013 - 6:30 PM Member: Committee: Appropriations Committee Version: c1
Event: H Added to Appropriations Committee agenda Time: 04/08/2013 - 4:15 PM Member: Committee: Appropriations Committee Version: c1
Event: H Now in Appropriations Committee Time: 04/02/2013 - 12:02 PM Member: Committee: Appropriations Committee Version: c1
Event: H Reported out of Government Operations Appropriations Subcommittee Time: 04/02/2013 - 12:02 PM Member: Committee: Government Operations Appropriations Subcommittee Version: c1
Event: H Favorable by Government Operations Appropriations Subcommittee Time: 04/02/2013 - 10:00 AM Member: Committee: Government Operations Appropriations Subcommittee Version: c1
Event: H Added to Government Operations Appropriations Subcommittee agenda Time: 03/29/2013 - 4:11 PM Member: Committee: Government Operations Appropriations Subcommittee Version: c1
Event: H Now in Government Operations Appropriations Subcommittee Time: 03/25/2013 - 2:35 PM Member: Committee: Government Operations Appropriations Subcommittee Version: c1
Event: H Referred to Appropriations Committee Time: 03/25/2013 - 2:35 PM Member: Committee: Appropriations Committee Version: c1
Event: H Referred to Government Operations Appropriations Subcommittee Time: 03/25/2013 - 2:35 PM Member: Committee: Government Operations Appropriations Subcommittee Version: c1
Event: H 1st Reading Time: 03/22/2013 - 6:40 PM Member: Committee: Version: c1
Event: H CS Filed Time: 03/22/2013 - 2:58 PM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.19(a) Time: 03/22/2013 - 2:58 PM Member: Committee: Version: __
Event: H Reported out of Finance & Tax Subcommittee Time: 03/22/2013 - 2:41 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Favorable with CS by Finance & Tax Subcommittee Time: 03/20/2013 - 6:30 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Added to Finance & Tax Subcommittee agenda Time: 03/18/2013 - 4:18 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H 1st Reading Time: 03/05/2013 - 11:59 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Subcommittee Time: 01/30/2013 - 5:36 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Referred to Appropriations Committee Time: 01/30/2013 - 5:36 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Government Operations Appropriations Subcommittee Time: 01/30/2013 - 5:36 PM Member: Committee: Government Operations Appropriations Subcommittee Version: __
Event: H Referred to Finance & Tax Subcommittee Time: 01/30/2013 - 5:36 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Filed Time: 01/22/2013 - 11:54 AM Member: Raulerson Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
213.053 HB 303, CS/SB 406, SB 596, CS/SB 866, SB 994, CS/CS/SB 1024, SB 1422, CS/CS/HB 7007, HB 7077
213.21 CS/SB 866, CS/SB 1828, CS/HB 7105
213.285 CS/SB 866