+ − Summary
+ − Full Text
+ − Actions (13)
On May 1, 2015 in the Senate:
- Died in Appropriations
On April 21, 2015 in the Senate:
- Received
On April 15, 2015 in the Senate:
- Referred to Appropriations; Rules
- In Messages
On April 9, 2015 in the House:
- Passed; YEAS 112 NAYS 3
- Read 3rd time
On April 8, 2015 in the House:
- Placed on 3rd reading
- Amendment(s) failed (148209, 481103, 933245)
- Read 2nd time
On April 6, 2015 in the House:
- Placed on Special Order Calendar, 04/08/15
On April 2, 2015 in the House:
- Introduced
- Referred to Calendar
On April 1, 2015 in the House:
- Filed
+ − Amendments (5)
481103 - Amendment
Remove lines 1139-1249
256421 - Amendment
Between lines 1249 and 1250, insert:
933245 - Amendment
Remove lines 2198-2220 and insert:
117201 - Amendment
Remove lines 2291-2313 and insert:
148209 - Amendment
Remove lines 2291-2299 and insert:
+ − Statutes Amended (80)
- 72.011 - Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.
- 95.091 - Limitation on actions to collect taxes.
- 196.161 - Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.
- 196.173 - Exemption for deployed servicemembers.
- 196.202 - Property of widows, widowers, blind persons, and persons totally and permanently disabled.
- 202.12 - Sales of communications services.
- 202.12001 - Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
- 202.18 - Allocation and disposition of tax proceeds.
- 202.27 - Return filing; rules for self-accrual.
- 202.28 - Credit for collecting tax; penalties.
- 203.001 - Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
- 206.9825 - Aviation fuel tax.
- 212.02 - Definitions.
- 212.031 - Tax on rental or license fee for use of real property.
- 212.04 - Admissions tax; rate, procedure, enforcement.
- 212.08 - Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
- 212.20 - Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
- 213.015 - Taxpayer rights.
- 213.05 - Department of Revenue; control and administration of revenue laws.
- 213.053 - Confidentiality and information sharing.
- 213.21 - Informal conferences; compromises.
- 213.285 - Certified audits.
- 215.26 - Repayment of funds paid into State Treasury through error.
- 220.02 - Legislative intent.
- 220.03 - Definitions.
- 220.13 - "Adjusted federal income" defined.
- 220.183 - Community contribution tax credit.
- 220.1845 - Contaminated site rehabilitation tax credit.
- 220.196 - Research and development tax credit.
- 288.1046 -
- 376.30781 - Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.
- 377.809 - Energy Economic Zone Pilot Program.
- 561.57 - Deliveries by licensees.
- 564.06 - Excise taxes on wines and beverages.
- 624.509 - Premium tax; rate and computation.
- 624.5105 - Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration.
- 733.7011 -
- 198.01 - Definitions.
- 198.015 - Domicile of decedent.
- 198.02 - Tax upon estates of resident decedents.
- 198.021 - Tax upon generation-skipping transfers of residents.
- 198.03 - Tax upon estates of nonresident decedents.
- 198.031 - Tax upon generation-skipping transfers of nonresidents.
- 198.04 - Tax upon estates of alien decedents.
- 198.05 - Administration of law by Department of Revenue.
- 198.06 - Examination of books, papers, records, or memoranda by the department.
- 198.07 - Appointment of agents by department; bonds of agents; may administer oaths; credentials.
- 198.08 - Rules.
- 198.11 - Appointment of special appraisers.
- 198.13 - Tax return to be made in certain cases; certificate of nonliability.
- 198.14 - Failure to make return; extension of time for filing.
- 198.15 - When tax due; extension; interest; penalty.
- 198.155 - Payment of tax on generation-skipping transfers.
- 198.16 - Notice of determination of deficiency in federal tax to be filed with department.
- 198.17 - Deficiency; hearing by department.
- 198.18 - Failure to pay tax; penalties; delinquent or deficient taxes, interest.
- 198.19 - Receipts for taxes.
- 198.20 - Failure to pay tax when due, department’s warrant, etc.
- 198.21 - Tax due payable from entire estate; third persons.
- 198.22 - Lien for unpaid taxes.
- 198.23 - Personal liability of personal representative.
- 198.24 - Sale of real estate by personal representative to pay tax.
- 198.25 - Actions to enforce payment of tax.
- 198.26 - No discharge of personal representative until tax is paid.
- 198.28 - Time for assessment of tax.
- 198.29 - Refunds of excess tax paid.
- 198.30 - Circuit judge to report names of decedents, etc.
- 198.31 - Duties and powers of corporate personal representatives of nonresident decedents.
- 198.32 - Prima facie liability for tax.
- 198.33 - Discharge of estate, notice of lien, limitation on lien, etc.
- 198.34 - Disposition of proceeds from taxes.
- 198.35 - Interpretation and construction.
- 198.36 - Failure to produce records; penalty.
- 198.37 - Failure to make return; penalty.
- 198.38 - False return; penalty.
- 198.39 - False statement in return; penalty.
- 198.40 - Failure to pay tax, evasion of tax, etc.; penalty.
- 198.41 - Effectiveness of this chapter, etc.
- 198.42 - Short title.
- 198.44 - Certain exemptions from inheritance and estate taxes.
+ − Votes (4)
April 9, 2015: Floor vote: H 7141
- Yeas: 112
- Nays: 3
April 8, 2015: Floor vote: H 7141 - Amendment 481103
- Yeas: 92
April 8, 2015: Floor vote: H 7141 - Amendment 481103
- Yeas: 31
- Nays: 75
April 8, 2015: Floor vote: H 7141 - Amendment 933245
- Yeas: 32
- Nays: 78