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LRBa0586/1
KRP:emw
2017 - 2018 LEGISLATURE
ASSEMBLY AMENDMENT 1,
TO ASSEMBLY BILL 259
January 23, 2018 - Offered by Representative Katsma.
AB259-AA1,1,11 At the locations indicated, amend the bill as follows:
AB259-AA1,1,3 21. Page 1, line 3: delete the material beginning with “the length" and ending
3with “tax;".
AB259-AA1,1,5 42. Page 1, line 4: delete the material beginning with “substance;" and ending
5with “Program;" on line 6 and substitute “substance”.
AB259-AA1,1,6 63. Page 3, line 1: delete that line.
AB259-AA1,1,8 74. Page 3, line 6: delete the material beginning with “clear" and ending with
8of the" on line 7 and substitute “clear and convincing satisfactory”.
AB259-AA1,1,10 95. Page 3, line 14: delete the material beginning with “clear" and ending with
10of the" on line 15 and substitute “clear and convincing satisfactory”.
AB259-AA1,1,12 116. Page 4, line 1: delete the material beginning with “clear" and ending with
12of the" on line 2 and substitute “clear and convincing satisfactory”.
AB259-AA1,2,1
17. Page 4, line 5: delete lines 5 to 11.
AB259-AA1,2,3 28. Page 4, line 13: delete “This subsection" and substitute “This subsection
3Paragraph (a)".
AB259-AA1,2,4 49. Page 4, line 23: after that line insert:
AB259-AA1,2,5 5 Section 7m. 73.16 (3) (c) of the statutes is created to read:
AB259-AA1,2,76 73.16 (3) (c) Paragraph (a) does not apply to any period associated with an audit
7determination if any of the following applies:
AB259-AA1,2,108 1. The department establishes by clear and satisfactory evidence that the
9taxpayer provided incomplete or false information relevant to the tax issue in the
10prior audit determination.
AB259-AA1,2,1311 2. The tax issue was settled in the prior audit determination by a written
12agreement between the department and the taxpayer that was entered into before
13the effective date of this subdivision .... [LRB inserts date].
AB259-AA1,2,1814 3. The tax issue was settled in the prior audit determination by a written
15agreement between the department and the taxpayer that was entered into on or
16after the effective date of this subdivision .... [LRB inserts date], and in which the
17parties acknowledged that the department did not adopt the taxpayer's position on
18the tax issue.”.
AB259-AA1,2,20 1910. Page 4, line 24: delete the material beginning with that line and ending
20with page 5, line 4.
AB259-AA1,2,21 2111. Page 5, line 12: delete lines 12 to 14.
AB259-AA1,2,22 2212. Page 5, line 15: delete lines 15 and 16 and substitute:
AB259-AA1,3,3
1(2) Reliance on past audits. The treatment of section 73.16 (3) (b) and (c) of
2the statutes first applies to an audit determination issued on the effective date of this
3subsection, regardless of when a prior audit determination was issued.”.
AB259-AA1,3,4 413. Page 5, line 17: delete lines 17 to 20.
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