(at the request of Senate Interim Committee on Revenue)
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Regular Sponsors:
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Bill Title:
Relating to tax compliance; and prescribing an effective date.
Catchline/Summary:
Establishes reporting requirements and enhanced penalties for persons who use certain transactions to underpay tax liability.Directs Department of Revenue to establish and promote voluntary compliance initiative for taxpayers who utilize listed transactions to underreport personal income or corporate income or excise taxes.]
Establishes reporting and registration] requirements and enhanced penalties for persons who use certain transactions , or who serve as material advisors for certain transactions,] to underpay tax liability. Extends period for which notice of deficiency may be issued in cases in which returns reflect use of certain transactions to underpay tax liability.
Directs Department of Revenue to establish general tax amnesty program of limited duration. Waives penalties for personal income taxpayers who pay outstanding taxes. Increases penalties on taxpayers who fail to fully participate. Sunsets amnesty program January 2, 2012.]
Requires mandatory withholding of income tax from distributions from employer-sponsored retirement plans.]
Allows Department of Revenue to disclose certain income tax return information to local governments.]
Takes effect on 91st day following adjournment sine die.
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