HB 392

Abstract

Section 1 of this Act provides that the Director of Revenue shall make tax returns available via the Internet on or before January 15 of each tax year. Section 2 of this Act clarifies that a judgment lien, as opposed to the underlying judgment, filed by the Division of Revenue continues for 20 years. This makes the statutory language consistent with applicable case law. Section 3 of this Act authorizes the Division of Revenue to enter into agreements to share information with agencies on whose behalf the Division receives and processes tax returns and payments. Section 4 of this Act provides that estimated tax payments will not be required unless the taxpayer expects to owe more than $800. Sections 5 and 6 of this Act provide that licensees who operate amusement and vending machines are not obligated to affix a license to the machines because the Division of Revenue has not issued vending machine stamps for many years because of the cost to have them printed. Section 7 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 8 of this Act provides that Section 4 of this Act applies for tax years commending after December 31, 2017.