FL S1384 | 2011 | Regular Session
Status
Spectrum: Bipartisan Bill
Status: Introduced on February 24 2011 - 25% progression, died in chamber
Action: 2011-05-07 - Indefinitely postponed and withdrawn from consideration
Text: Latest bill text (Comm Sub) [HTML]
Status: Introduced on February 24 2011 - 25% progression, died in chamber
Action: 2011-05-07 - Indefinitely postponed and withdrawn from consideration
Text: Latest bill text (Comm Sub) [HTML]
Summary
Revises provisions relating to tax liability when a person transfers or quits a business. Provides that the transfer of the assets of a business or stock of goods of a business under certain circumstances is considered a transfer of the business. Provides that transferees of the business are liable for certain taxes unless specified conditions are met. Provides methods for calculating the fair market value or total purchase price of specified business transfers to determine maximum tax liability of transferees, etc.
Title
Transfer of Tax Liability
Sponsors
History
Date | Chamber | Action |
---|---|---|
2011-05-07 | Indefinitely postponed and withdrawn from consideration | |
2011-05-05 | Placed on Special Order Calendar, 05/05/11 | |
2011-05-03 | Withdrawn from Budget -SJ 725 | |
2011-04-26 | CS by Commerce and Tourism read 1st time -SJ 485 | |
2011-04-25 | Favorable by Judiciary; YEAS 7 NAYS 0 -SJ 468 | |
2011-04-20 | On Committee agenda-- Judiciary, 04/25/11, 9:45 am, 110 Senate Office Building | |
2011-04-15 | Now in Judiciary -SJ 470 | |
2011-04-14 | Pending reference review under Rule 4.7(2) - (Committee Substitute) | |
2011-04-12 | CS by Commerce and Tourism; YEAS 6 NAYS 0 -SJ 470 | |
2011-04-07 | On Committee agenda-- Commerce and Tourism, 04/12/11, 9:15 am, 401 Senate Office Building | |
2011-03-08 | Introduced -SJ 103 | |
2011-03-07 | Referred to Commerce and Tourism; Judiciary; Budget -SJ 103 | |
2011-02-24 | Filed |
Same As/Similar To
H0907 () 2011-05-07 - Indefinitely postponed and withdrawn from consideration
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
202 | 31 | Amended Code | See Bill Text | |
212 | 1 | Amended Code | See Bill Text | |
212 | 10 | Amended Code | See Bill Text | |
213 | 053 | Amended Code | See Bill Text | |
213 | 758 | Amended Code | See Bill Text |