Mimi Walters
- Republican
Author
Existing income tax laws provide that an individual who made a joint return may elect, within 2 years of the date collection activities are initiated, to be relieved from liability for additional taxes and penalties if, among other things, that individual did not know of, and had no reason to know of, an understatement of tax attributable to erroneous items of the other individual filing the joint return. This bill would, as of January 1, 2009, also provide that an individual who has made a joint return and has been granted relief under specified Internal Revenue Code provisions relating to joint and several liability with respect to a federal joint income tax return, is eligible for relief from liability for additional taxes and penalties, except under specified circumstances.
Chaptered by Secretary of State. Chapter 318, Statutes of 2010.
Approved by Governor.
Enrolled. To Governor at 2 p.m.
Read third time. Passed. (Ayes 76. Noes 0. Page 6303.) To Senate.
In Senate. To enrollment.
Read second time. To third reading.
(Heard in committee August 12.)
From committee: Do pass. (Ayes 17. Noes 0.)
Set, first hearing. Referred to APPR. suspense file.
(Heard in committee on June 28.)
From committee: Do pass, but first be re-referred to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) Re-referred to Com. on APPR.
To Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 35. Noes 0. Page 3742.) To Assembly.
To Special Consent Calendar.
Read second time. To third reading.
From committee: Do pass. (Ayes 10. Noes 0. Page 3671.)
(Suspense - for vote only.)
Set for hearing May 27.
Placed on APPR suspense file.
Set for hearing May 3.
From committee: Do pass, but first be re-referred to Com. on APPR. (Ayes 5. Noes 0. Page 3185.) Re-referred to Com. on APPR.
Set for hearing April 14.
To Com. on REV. & TAX.
From print. May be acted upon on or after March 20.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1065 | HTML |
| 02/17/10 - Introduced | |
| 08/18/10 - Enrolled | |
| 09/27/10 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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