Bill Text: IA HF2444 | 2013-2014 | 85th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: A bill for an act relating to the administration of the tax and related laws of the department of revenue, including powers and duties of the director and administration of the inheritance tax, motor fuel and special fuel taxes, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of sections 3 and 4, effective 5-30-14.
Spectrum: Committee Bill
Status: (Passed) 2014-05-30 - Signed by Governor. H.J. 896. [HF2444 Detail]
Download: Iowa-2013-HF2444-Introduced.html
Bill Title: A bill for an act relating to the administration of the tax and related laws of the department of revenue, including powers and duties of the director and administration of the inheritance tax, motor fuel and special fuel taxes, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of sections 3 and 4, effective 5-30-14.
Spectrum: Committee Bill
Status: (Passed) 2014-05-30 - Signed by Governor. H.J. 896. [HF2444 Detail]
Download: Iowa-2013-HF2444-Introduced.html
House
File
2444
-
Introduced
HOUSE
FILE
2444
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
648)
A
BILL
FOR
An
Act
relating
to
the
administration
of
the
tax
and
related
1
laws
of
the
department
of
revenue,
including
powers
and
2
duties
of
the
director
and
administration
of
the
inheritance
3
tax,
motor
fuel
and
special
fuel
taxes,
and
including
4
retroactive
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
TLSB
5290HV
(2)
85
mm/sc
H.F.
2444
DIVISION
I
1
POWER
AND
DUTIES
OF
THE
DIRECTOR
2
Section
1.
Section
421.17,
Code
2014,
is
amended
by
adding
3
the
following
new
subsection:
4
NEW
SUBSECTION
.
33.
At
the
director’s
discretion,
to
5
receive
and
retain
in
an
electronic
format
any
record,
6
application,
tax
return,
deposit,
report,
or
any
other
7
information
or
document
required
to
be
submitted
to
the
8
department.
9
DIVISION
II
10
INHERITANCE
TAX
11
Sec.
2.
Section
450.94,
subsection
2,
Code
2014,
is
amended
12
to
read
as
follows:
13
2.
Unless
a
return
is
not
required
to
be
filed
pursuant
to
14
section
450.22,
subsection
3
,
or
section
450.53,
subsection
15
1
,
paragraph
“b”
,
the
taxpayer
shall
file
an
inheritance
tax
16
return
on
forms
to
be
prescribed
by
the
director
of
revenue
on
17
or
before
the
last
day
of
the
ninth
month
after
the
death
of
18
the
decedent.
When
an
inheritance
tax
return
is
filed,
the
19
department
shall
examine
it
and
determine
the
correct
amount
of
20
tax.
If
the
amount
paid
is
less
than
the
correct
amount
due,
21
the
department
shall
notify
the
taxpayer
of
the
total
amount
22
due
together
with
any
penalty
and
interest
which
shall
be
23
computed
as
a
sum
certain
if
paid
on
or
before
,
with
interest
24
computed
to
the
last
day
of
the
month
in
which
the
notice
is
25
dated
,
or
on
or
before
the
last
day
of
the
following
month
if
26
the
notice
is
dated
after
the
twentieth
day
of
a
month
and
27
before
the
first
day
of
the
following
month
.
28
DIVISION
III
29
MOTOR
FUEL
AND
SPECIAL
FUEL
TAXES
30
Sec.
3.
Section
452A.64,
Code
2014,
is
amended
to
read
as
31
follows:
32
452A.64
Failure
to
file
return
——
incorrect
return.
33
If
a
return
required
by
this
chapter
is
not
filed,
or
if
a
34
return
when
filed
is
incorrect
or
insufficient
and
the
filer
35
-1-
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5290HV
(2)
85
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3
H.F.
2444
fails
to
file
a
corrected
or
sufficient
return
within
twenty
1
days
after
the
same
is
required
by
notice
from
the
appropriate
2
state
agency
,
the
appropriate
state
agency
shall
determine
the
3
amount
of
tax
due.
The
determination
shall
be
made
from
all
4
information
that
the
appropriate
state
agency
may
be
able
to
5
obtain
and,
if
necessary,
the
agency
may
estimate
the
tax
on
6
the
basis
of
external
indices.
The
appropriate
state
agency
7
shall
give
notice
of
the
determination
to
the
person
liable
8
for
the
tax.
The
determination
shall
fix
the
tax
unless
the
9
person
against
whom
it
is
assessed
shall,
within
sixty
days
10
after
the
giving
of
notice
of
the
determination,
apply
to
11
the
director
of
the
appropriate
state
agency
for
a
hearing
12
or
unless
the
taxpayer
contests
the
determination
by
paying
13
the
tax,
interest,
and
penalty
and
timely
filing
a
claim
for
14
refund.
At
the
hearing,
evidence
may
be
offered
to
support
15
the
determination
or
to
prove
that
it
is
incorrect.
After
the
16
hearing,
the
director
shall
give
notice
of
the
decision
to
the
17
person
liable
for
the
tax.
The
findings
of
the
appropriate
18
state
agency
as
to
the
amount
of
fuel
taxes,
penalties
,
and
19
interest
due
from
any
person
shall
be
presumed
to
be
the
20
correct
amount
and
in
any
litigation
which
may
follow,
the
21
certificate
of
the
agency
shall
be
admitted
in
evidence,
shall
22
constitute
a
prima
facie
case
and
shall
impose
upon
the
other
23
party
the
burden
of
showing
any
error
in
the
findings
and
the
24
extent
thereof
or
that
the
finding
was
contrary
to
law.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
This
bill
relates
to
the
administration
of
the
tax
and
29
related
laws
by
the
department
of
revenue.
30
DIVISION
I
——
POWERS
AND
DUTIES
OF
THE
DIRECTOR.
Division
31
I
amends
the
powers
and
duties
of
the
director
of
revenue
to
32
allow
the
director,
at
the
director’s
discretion,
to
receive
33
and
retain
in
an
electronic
format
any
record,
application,
tax
34
return,
deposit,
report,
or
any
other
information
or
document
35
-2-
LSB
5290HV
(2)
85
mm/sc
2/
3
H.F.
2444
required
to
be
submitted
to
the
department.
1
DIVISION
II
——
INHERITANCE
TAX.
Division
II
relates
to
the
2
inheritance
tax.
The
division
eliminates
the
requirement
that
3
notices
of
assessment
issued
after
the
twentieth
day
of
a
month
4
include
interest
calculated
for
the
next
month.
5
DIVISION
III
——
MOTOR
FUEL
AND
SPECIAL
FUEL
TAXES.
Division
6
III
relates
to
motor
fuel
and
special
fuel
taxes.
Current
7
law
requires
that
the
department
of
revenue
or
the
state
8
department
of
transportation,
as
applicable,
send
a
notice
to
9
filers
of
fuel
tax
returns
if
the
return
is
either
incorrect
10
or
insufficient,
giving
the
taxpayer
20
days
to
file
a
11
corrected
return.
If
a
correct
or
sufficient
return
is
not
12
filed,
the
department
of
revenue
or
the
state
department
of
13
transportation,
as
applicable,
is
authorized
to
determine
the
14
amount
of
tax
due
and
send
a
notice
of
assessment
to
the
person
15
liable
for
the
tax.
The
division
strikes
the
20-day
notice
16
requirement.
17
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5290HV
(2)
85
mm/sc
3/
3
