H.B. No. 0022

Mineral tax-audit interest rate.

 

Sponsored By:        Joint Revenue Interim Committee

 

AN ACT relating to revenue and taxation; providing for interest for delinquent taxes determined from mineral audits as specified; removing conflicting language regarding the time of the audit; providing applicability; and providing for an effective date.

 

12/31/2013    Bill Number Assigned

2/10/2014 H Received for Introduction

2/10/2014 H Introduced and Referred to H03

 

ROLL CALL

Ayes:  Representative(s) Baker, Barlow, Berger, Blake, Blevins, Blikre, Brown, Burkhart, Byrd, Campbell, Cannady, Coleman, Connolly, Davison, Eklund, Esquibel, K., Filer, Freeman, Gay, Gingery, Goggles, Greear, Greene, Halverson, Harshman, Harvey, Hutchings, Jaggi, Kasperik, Kirkbride, Kroeker, Krone, Larsen, Lockhart, Loucks, Lubnau, Madden, Mader, McKim, Miller, Moniz, Nicholas, B., Northrup, Patton, Paxton, Petroff, Piiparinen, Reeder, Semlek, Sommers, Stubson, Teeters, Throne, Walters, Wilson, Winters, Zwonitzer, Dn. and Zwonitzer, Dv.

Excused:  Representative(s) Watt

Absent:  Representative(s) Hunt

Ayes 58    Nays 0    Excused 1    Absent 1    Conflicts 0

 

2/12/2014 H03 Recommended Do Pass

 

ROLL CALL

Ayes:  Representative(s) Eklund, Goggles, Kirkbride, Loucks, Madden, Mader, Northrup, Petroff and Semlek

Ayes 9    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/12/2014 H Placed on General File

2/12/2014 H Passed COW

 

HB0022H2001/WITHDRAWN

 

HB0022H2002/ADOPTED

Page 3-line 3           After "interest" insert "regarding severance tax".

Page 3-line 4           After "department" strike all existing language and delete all new language.

Page 3-line 5           Strike "county commissioners"; delete "and the county treasurer,".

Page 3-line 7           After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".

Page 6-line 6           After "interest" insert "regarding severance tax".

Page 6-line 7           After "department" strike all existing language and delete all new language.

Page 6-line 8           Strike "county commissioners"; delete "and the county treasurer,".

Page 6-line 10          After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".

Page 9-line 10          After "interest" insert "regarding severance tax".

Page 9-line 11          After "department" strike all existing language and delete all new language.

Page 9-line 12          Strike "county commissioners"; delete "and the county treasurers,".

Page 9-line 14          After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".

Page 12-line 12         After "interest" insert "regarding severance tax".

Page 12-line 13         After "department" strike all existing language and delete all new language.

Page 12-line 14         Strike "county commissioners"; delete "and the county treasurer,".

Page 12-line 16         After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".

Page 15-line 14         After "interest" insert "regarding severance tax".

Page 15-line 15         After "department" strike all existing language and delete all new language.

Page 15-line 16         Strike "county commissioners"; delete "and the county treasurer,".

Page 15-line 18         After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".

Page 18-line 16         After "interest" insert "regarding severance tax".

Page 18-line 17         After "department" strike all existing language and delete all new language.

Page 18-line 18         Strike "county commissioners"; delete "and the county treasurer,".

Page 18-line 20         After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".

Page 21-line 19         After "interest" insert "regarding severance tax".

Page 21-line 20         After "department" strike all existing language and delete all new language.

Page 21-line 21         Strike "county commissioners"; delete "and the county treasurer,".

Page 21-line 23         After "due" insert ".  In calculating interest regarding ad valorem tax, the county treasurer shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest due".  GINGERY

 

2/13/2014 H Passed 2nd Reading

 

HB0022H3001/ADOPTED

Page 3-line 7           In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".

Page 6-line 10          In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".

Page 9-line 14          In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".

Page 12-line 16         In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".

Page 15-line 18         In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".

Page 18-line 20         In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".

Page 21-line 23         In the Gingery second reading amendment (HB0022H2002/A) to this line, after "credit" insert "within the same taxing jurisdiction for the same tax year".  MADDEN, PETROFF

 

2/14/2014 H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Baker, Barlow, Berger, Blake, Blevins, Blikre, Brown, Burkhart, Byrd, Campbell, Cannady, Coleman, Connolly, Davison, Eklund, Filer, Freeman, Gay, Gingery, Goggles, Greene, Halverson, Harshman, Harvey, Hutchings, Jaggi, Kasperik, Kirkbride, Kroeker, Krone, Larsen, Lockhart, Loucks, Lubnau, Madden, Mader, McKim, Miller, Moniz, Nicholas, B., Northrup, Patton, Petroff, Piiparinen, Reeder, Semlek, Stubson, Teeters, Throne, Walters, Watt, Wilson, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Esquibel, K., Hunt, Paxton, Sommers and Winters

Excused:  Representative(s) Greear

Ayes 54    Nays 5    Excused 1    Absent 0    Conflicts 0

 

2/18/2014 S Received for Introduction

2/19/2014 S Introduced and Referred to S03

2/25/2014 S03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Senator(s) Anderson, JL S28, Emerich, Peterson and Von Flatern

Nays:  Senator(s) Case

Ayes 4    Nays 1    Excused 0    Absent 0    Conflicts 0

 

2/25/2014 S Placed on General File

 

HB0022SS001/ADOPTED     (TO ENGROSSED COPY)

Page 3-line 10          Delete.

Page 6-line 17          Delete.

Page 9-line 24          Delete.

Page 13-line 6          Delete.

Page 16-line 13         Delete.

Page 19-line 19         Delete.

Page 23-line 2          Delete.  PETERSON, CHAIRMAN

 

2/26/2014 S Passed COW

2/27/2014 S Passed 2nd Reading

2/28/2014 S Laid Back Without Prejudice

 

HB0022S3001/WITHDRAWN

 

3/3/2014  S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, JL S28, Bebout, Coe, Craft, Driskill, Emerich, Geis, Hastert, Hicks, Hines, Johnson, Landen, Meier, Nicholas, P., Nutting, Perkins, Peterson, Ross, Rothfuss, Scott and Von Flatern

Nays:  Senator(s) Anderson, JD S02, Barnard, Burns, Case, Christensen, Cooper, Dockstader, Esquibel, F. and Schiffer

Ayes 21    Nays 9    Excused 0    Absent 0    Conflicts 0

 

3/3/2014  H Received for Concurrence

3/3/2014  H Did Concur

ROLL CALL

Ayes:  Representative(s) Baker, Barlow, Berger, Blake, Blevins, Blikre, Brown, Burkhart, Byrd, Campbell, Cannady, Coleman, Connolly, Davison, Eklund, Esquibel, K., Filer, Freeman, Gay, Gingery, Goggles, Greear, Greene, Halverson, Harshman, Harvey, Hunt, Hutchings, Jaggi, Kasperik, Kirkbride, Kroeker, Krone, Larsen, Lockhart, Loucks, Lubnau, Madden, Mader, McKim, Miller, Moniz, Nicholas, B., Northrup, Patton, Paxton, Petroff, Piiparinen, Reeder, Semlek, Stubson, Teeters, Throne, Walters, Watt, Wilson, Winters, Zwonitzer, Dn. and Zwonitzer, Dv.

Nays:  Representative(s) Sommers

Ayes 59    Nays 1    Excused 0    Absent 0    Conflicts 0

 

3/3/2014  Assigned Number HEA No. 0039

3/3/2014  H Speaker Signed HEA No. 0039

3/4/2014  S President Signed HEA No. 0039

3/10/2014 Governor Signed HEA No. 0039

3/11/2014 Assigned Chapter Number

 

Chapter No. 0068  Session Laws of Wyoming 2014