DE HB66 | 2017-2018 | 149th General Assembly
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 6-2)
Status: Passed on May 18 2017 - 100% progression
Action: 2017-05-18 - Signed by Governor
Text: Latest bill text (Engrossed) [PDF]
Spectrum: Slight Partisan Bill (Democrat 6-2)
Status: Passed on May 18 2017 - 100% progression
Action: 2017-05-18 - Signed by Governor
Text: Latest bill text (Engrossed) [PDF]
Summary
Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes.
Title
An Act To Amend Title 30 Of The Delaware Code Related To Tax Administration.
Sponsors
Rep. Helene Keeley [D] | Sen. Harris McDowell [D] | Sen. Gary Simpson [R] | Rep. Paul Baumbach [D] |
Rep. John Mitchell [D] | Rep. Edward Osienski [D] | Rep. John Viola [D] | Sen. David Wilson [R] |
Roll Calls
2017-04-25 - House - House Third Reading (Y: 35 N: 0 NV: 0 Abs: 6) [PASS]
2017-04-04 - Senate - Senate Third Reading (Y: 19 N: 0 NV: 0 Abs: 2) [PASS]
2017-03-16 - House - House Third Reading (Y: 41 N: 0 NV: 0 Abs: 0) [PASS]
2017-04-04 - Senate - Senate Third Reading (Y: 19 N: 0 NV: 0 Abs: 2) [PASS]
2017-03-16 - House - House Third Reading (Y: 41 N: 0 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2017-05-18 | Signed by Governor | |
2017-04-25 | Passed By House. Votes: 35 YES 6 ABSENT | |
2017-04-04 | Passed By Senate. Votes: 19 YES 2 ABSENT | |
2017-04-04 | Amendment SA 1 to HB 66 - Passed By Senate. Votes: 19 YES 2 ABSENT | |
2017-04-04 | Amendment SA 1 to HB 66 - Introduced and Placed With Bill | |
2017-03-30 | Reported Out of Committee (Finance) in Senate with 4 On Its Merits | |
2017-03-16 | Assigned to Finance Committee in Senate | |
2017-03-16 | Passed By House. Votes: 41 YES | |
2017-03-16 | Amendment HA 1 to HB 66 - Passed In House by Voice Vote | |
2017-03-16 | Amendment HA 1 to HB 66 - Introduced and Placed With Bill | |
2017-03-15 | Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits | |
2017-03-09 | Introduced and Assigned to Revenue & Finance Committee in House |