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HB0022H2001/WITHDRAWN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