CS/CS/SB 1382 (2022) -  Tax Administration

General Bill by Appropriations and Finance and Tax and Burgess
Tax Administration: Prohibiting taxpayers from submitting certain records in tax proceedings under certain circumstances; authorizing the Department of Revenue to respond to contact initiated by taxpayers to discuss audits; authorizing taxpayers to provide records and other information to the department; clarifying conditions for application of an exemption for sales taxes for certain nonresident purchasers of boats or aircraft; prohibiting transferors from accepting orders from or delivering alcoholic beverages to dealers with suspended resale certificates within a specified timeframe; revising the period in which, and conditions under which, the executive director of the department may adopt emergency rules, etc.
Effective Date: 07/01/2022
Last Event: 05/05/23 S Veto Message transmitted to Secretary of State on Friday, May 5, 2023 10:59 AM

Referred Committees and Committee Actions

Senate Referrals

  • Community Affairs
    • On agenda for: 02/02/22 8:30 AM
    • Favorable (final action) Votes: Yeas 9   Nays 0
  • Finance and Tax
    • On agenda for: 02/10/22 11:00 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 7   Nays 0
  • Appropriations
    • On agenda for: 02/28/22 10:30 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 16   Nays 2

Related Bills

Bill # Subject Relationship
Bill #: CS/CS/HB 1041 Subject: Tax Administration Relationship: Similar

Bill Text

  • Enrolled
  • Engrossed 1
  • Committee Substitute 2
    • A 564778 , Gruters Date Filed: 03/03/22, Line#: 318 Senate: Adopted 3/3/2022 4:30:27 PM
    • A 281632 , Gruters Date Filed: 03/02/22, Line#: 1476 Senate: Withdrawn 3/3/2022 8:58:01 AM
  • Committee Substitute 1
    • D 604478 , Appropriations, Gruters Date Filed: 02/25/22, Line#: 0 Senate(c): Replaced by Committee Substitute 03/01/2022 09:09 PM
    • AA 799108 , Appropriations, Gruters Date Filed: 02/28/22, Line#: 700 Senate(c): Replaced by Committee Substitute 03/01/2022 09:09 PM
  • Original Filed Version
    • D 385668 , Finance and Tax, Gruters Date Filed: 02/09/22, Line#: 0 Senate(c): Replaced by Committee Substitute 02/10/2022 01:27 PM

Veto Message

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Appropriations 3/3/2022 2:09:20 PM
Chamber: Senate Committee: Appropriations 2/25/2022 11:34:41 AM
Chamber: Senate Committee: Finance and Tax 2/10/2022 6:40:16 PM
Chamber: Senate Committee: Finance and Tax 2/8/2022 2:01:24 PM
Chamber: Senate Committee: Community Affairs 2/2/2022 2:31:24 PM
Chamber: Senate Committee: Community Affairs 2/1/2022 8:34:03 AM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: Senate Date: 03/03/2022 04:39 PM   Yeas: 33 Nays: 3 Action: Action 2: Vote Detail: Vote [Seq# 9] Barcode:
Chamber: House Date: 03/08/2022 01:41 PM   Yeas: 105 Nays: 10 Action: Action 2: Passage Vote Detail: Vote [Seq# 816] Barcode:

Bill History

Event Time Member Committee Ver.
Event: S Veto Message transmitted to Secretary of State Time: 05/05/2023 - 10:59 AM Member: Committee: Version: er
Event: S Veto Message referred to Rules -SJ 7 Time: 12/12/2022 - 6:12 PM Member: Committee: Rules Version: er
Event: S Veto Message received (2022 Special Session A, 2023 Special Session B, 2023 Regular Session) -SJ 6 Time: 12/12/2022 - 6:12 PM Member: Committee: Version: er
Event: Vetoed by Governor Time: 06/24/2022 - 3:24 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 06/17/2022 - 10:19 AM Member: Committee: Version: er
Event: S Ordered enrolled -SJ 735 Time: 03/08/2022 - 3:12 PM Member: Committee: Version: e1
Event: H Message sent to senate Time: 03/08/2022 - 2:03 PM Member: Committee: Version: e1
Event: H CS passed; YEAS 105, NAYS 10 Time: 03/08/2022 - 1:41 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 03/08/2022 - 1:26 PM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 03/07/2022 - 3:20 PM Member: Committee: Version: e1
Event: H Placed on 3rd reading Time: 03/07/2022 - 2:02 PM Member: Committee: Version: e1
Event: H Read 2nd time Time: 03/07/2022 - 1:46 PM Member: Committee: Version: e1
Event: H Temporarily postponed, on 2nd Reading Time: 03/07/2022 - 1:44 PM Member: Committee: Version: e1
Event: H 1st Reading Time: 03/04/2022 - 8:44 PM Member: Committee: Version: e1
Event: H Bill added to Special Order Calendar (3/7/2022) Time: 03/04/2022 - 7:15 PM Member: Committee: Version: e1
Event: H Bill referred to House Calendar Time: 03/04/2022 - 6:39 PM Member: Committee: Version: e1
Event: H In Messages Time: 03/03/2022 - 6:09 PM Member: Committee: Version: e1
Event: S CS passed as amended; YEAS 33 NAYS 3 -SJ 565 Time: 03/03/2022 - 4:40 PM Member: Committee: Version: c2
Event: S Read 3rd time -SJ 565 Time: 03/03/2022 - 4:39 PM Member: Committee: Version: c2
Event: S Amendment(s) adopted (564778) -SJ 565 Time: 03/03/2022 - 4:30 PM Member: Committee: Version: c2
Event: S Read 2nd time -SJ 564 Time: 03/03/2022 - 4:28 PM Member: Committee: Version: c2
Event: S CS/CS by Appropriations read 1st time -SJ 526 Time: 03/02/2022 - 11:58 PM Member: Committee: Appropriations Version: c2
Event: S Placed on Special Order Calendar, 03/03/22 -SJ 591 Time: 03/02/2022 - 10:27 AM Member: Committee: Version: c2
Event: S Placed on Calendar, on 2nd reading Time: 03/02/2022 - 10:04 AM Member: Committee: Version: c2
Event: S Pending reference review -under Rule 4.7(2) - (Committee Substitute) Time: 03/02/2022 - 7:45 AM Member: Committee: Appropriations Version: c1
Event: S CS/CS by- Appropriations; YEAS 16 NAYS 2 -SJ 521 Time: 02/28/2022 - 9:08 PM Member: Committee: Appropriations Version: c1
Event: S On Committee agenda-- Appropriations, 02/28/22, 10:30 am, 412 Knott Building Time: 02/23/2022 - 6:21 PM Member: Committee: Appropriations Version: c1
Event: S CS by Finance and Tax read 1st time -SJ 379 Time: 02/16/2022 - 8:58 PM Member: Committee: Finance and Tax Version: c1
Event: S Now in Appropriations Time: 02/11/2022 - 4:21 PM Member: Committee: Appropriations Version: c1
Event: S Pending reference review under Rule 4.7(2) - (Committee Substitute) Time: 02/11/2022 - 8:32 AM Member: Committee: Finance and Tax Version: c1
Event: S CS by Finance and Tax; YEAS 7 NAYS 0 -SJ 370 Time: 02/10/2022 - 12:22 PM Member: Committee: Finance and Tax Version: __
Event: S On Committee agenda-- Finance and Tax, 02/10/22, 11:00 am, 110 Senate Building Time: 02/07/2022 - 2:25 PM Member: Committee: Finance and Tax Version: __
Event: S Now in Finance and Tax Time: 02/02/2022 - 2:50 PM Member: Committee: Finance and Tax Version: __
Event: S Favorable by Community Affairs; YEAS 9 NAYS 0 -SJ 242 Time: 02/02/2022 - 10:58 AM Member: Committee: Community Affairs Version: __
Event: S On Committee agenda-- Community Affairs, 02/02/22, 8:30 am, 37 Senate Building Time: 01/28/2022 - 2:13 PM Member: Committee: Community Affairs Version: __
Event: S Introduced -SJ 123 Time: 01/18/2022 - 4:22 PM Member: Committee: Version: __
Event: S Referred to Community Affairs; Finance and Tax; Appropriations -SJ 123 Time: 01/12/2022 - 11:18 AM Member: Committee: Community Affairs Version: __
Event: S Filed Time: 12/28/2021 - 2:05 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
72.011 CS/CS/HB 1041
120.80 CS/CS/HB 337*, CS/CS/HB 431, CS/SB 536*, CS/CS/HB 1041, CS/SB 1680, SB 2510
202.34 CS/CS/HB 1041
202.36 CS/CS/HB 1041
206.14 CS/CS/HB 1041
206.9931 CS/CS/HB 1041
211.125 CS/CS/HB 1041
212.05 CS/HB 509, CS/CS/HB 763*, CS/SB 830, CS/CS/HB 1041, CS/HB 7071
212.13 CS/CS/HB 1041
212.14 CS/CS/HB 1041
213.051 CS/CS/HB 1041
213.053 CS/HB 247, HB 487, HB 491, SB 506, SB 548, HB 549, CS/CS/HB 1041, CS/SB 1310, HB 1437, SB 1884, CS/HB 7071
213.06 CS/CS/HB 1041
213.21 CS/CS/HB 1041
213.34 CS/CS/HB 1041
213.345 CS/CS/HB 1041
213.67 CS/CS/HB 1041
220.42 CS/CS/HB 1041
220.735 CS/CS/HB 1041
443.131 CS/CS/HB 1041, HB 1489, SB 1568
443.171 CS/CS/HB 1041

(*) Not the latest version