H.B. No. 0184

Mineral taxes-audit and refund.

 

Sponsored By:     Representative(s) Anderson, R. and Senator(s) Schiffer

 

AN ACT relating to taxation and revenue; providing for amendments to mineral taxation enforcement provisions as specified; limiting the time period for filing requests for refunds as specified; and providing for an effective date.

 

1/14/2009   Bill Number Assigned

1/16/2009   H Received for Introduction

1/19/2009   H Introduced and Referred to H03

2/4/2009    H03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Edmonds, Esquibel, K., Goggles, Madden, Miller, Petersen, Semlek and Wallis

Ayes 9    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/4/2009    H Placed on General File

 

HB0184HS001/ADOPTED

Page 1-line 3           After "specified;" insert "limiting the time period for filing requests for refunds as specified;".

Page 1-line 8           After "(ii) and" insert "by creating a new paragraph (iii) and".

Page 1-line 9           Before "and (d)(iii)" insert "and by creating a new paragraph (iii)"; after "(ii) and" insert "by creating a new paragraph (iii) and".

Page 1-line 10          After "(ii) and" insert "by creating a new paragraph (iii) and".

Page 1-line 11          After "(ii) and" insert "by creating a new paragraph (iii) and".

Page 1-line 12          After "(ii) and" insert "by creating a new paragraph (iii) and".

Page 1-line 13          After "(ii) and" insert "by creating a new paragraph (iii) and".

Page 4-after line 16    Insert:

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 7-after line 21    Insert:

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 10-after line 24   Insert:

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 14-after line 3    Insert:

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 17-after line 6    Insert:

 

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 20-after line 9    Insert:

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 23-after line 12   Insert:

"(iii)  Notwithstanding paragraphs (i) and (ii) of this subsection, the taxpayer is entitled to receive a refund of any overpaid ad valorem or severance tax identified by an audit regardless of whether a refund has been requested.".

Page 23-after line 20   Insert:

"Section 2.  All mineral producers subject to the provisions of this act shall file any requests for refunds for production year 2005 no later than June 30, 2009.  All refunds for production years prior to 2005 are barred as of the effective date of this act or by operation of law, unless such refunds are identified within an audit under the terms of this act.".

Page 23-line 22         Delete "2." insert "3."; delete "July 1, 2009." insert "immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.".  ANDERSON, R., CHAIRMAN

 

2/9/2009    H Passed CoW

2/10/2009   H Passed 2nd Reading

2/11/2009   H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Childers, Cohee, Connolly, Craft, Davison, Diercks, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hallinan, Hammons, Harshman, Harvey, Illoway, Jaggi, Jorgensen, Landon, Lockhart, Lubnau, Madden, McKim, McOmie, Meyer, Miller, Millin, Moniz, Patton, Peasley, Pedersen, Petersen, Philp, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.

Excused:  Representative(s) Mercer

Ayes 59    Nays 0    Excused 1    Absent 0    Conflicts 0

 

2/13/2009   S Received for Introduction

2/17/2009   S Introduced and Referred to S03

2/24/2009   S03 Recommended Do Pass

 

ROLL CALL

Ayes:  Senator(s) Case, Larson, Martin, Perkins and Schiffer

Ayes 5    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/24/2009   S Placed on General File

2/26/2009   S Passed CoW

2/27/2009   S Passed 2nd Reading

3/2/2009    S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Bebout, Burns, Case, Coe, Cooper, Decaria, Dockstader, Esquibel, F., Geis, Hastert, Hines, Hunnicutt, Jennings, Johnson, Landen, Larson, Martin, Massie, Meier, Nicholas, Perkins, Peterson, Ross, Schiffer, Scott, Sessions, Townsend, Vasey and Von Flatern

Ayes 30    Nays 0    Excused 0    Absent 0    Conflicts 0

 

3/2/2009    Assigned Number HEA No. 0083

3/3/2009    H Speaker Signed HEA No. 0083

3/3/2009    S President Signed HEA No. 0083

3/5/2009    Governor Signed HEA No. 0083

3/5/2009    Assigned Chapter Number

 

Chapter No. 0150  Session Laws of Wyoming 2009.