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.