Bill Text: IA HF2444 | 2013-2014 | 85th General Assembly | Enrolled
Bill Title: A bill for an act relating to the administration of the tax and related laws of the department of revenue, including powers and duties of the director and administration of the inheritance tax, motor fuel and special fuel taxes, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of sections 3 and 4, effective 5-30-14.
Spectrum: Committee Bill
Status: (Passed) 2014-05-30 - Signed by Governor. H.J. 896. [HF2444 Detail]
Download: Iowa-2013-HF2444-Enrolled.html
House
File
2444
AN
ACT
RELATING
TO
THE
ADMINISTRATION
OF
THE
TAX
AND
RELATED
LAWS
OF
THE
DEPARTMENT
OF
REVENUE,
INCLUDING
POWERS
AND
DUTIES
OF
THE
DIRECTOR
AND
ADMINISTRATION
OF
THE
INHERITANCE
TAX,
MOTOR
FUEL
AND
SPECIAL
FUEL
TAXES,
AND
INCLUDING
EFFECTIVE
DATE
AND
RETROACTIVE
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
POWER
AND
DUTIES
OF
THE
DIRECTOR
Section
1.
Section
421.17,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
33.
At
the
director’s
discretion,
to
retain
in
an
electronic
format
any
record,
application,
tax
return,
deposit,
report,
or
any
other
information
or
document
required
to
be
submitted
to
the
department.
DIVISION
II
INHERITANCE
TAX
Sec.
2.
Section
450.94,
subsection
2,
Code
2014,
is
amended
to
read
as
follows:
2.
Unless
a
return
is
not
required
to
be
filed
pursuant
to
section
450.22,
subsection
3
,
or
section
450.53,
subsection
1
,
paragraph
“b”
,
the
taxpayer
shall
file
an
inheritance
tax
return
on
forms
to
be
prescribed
by
the
director
of
revenue
on
or
before
the
last
day
of
the
ninth
month
after
the
death
of
the
decedent.
When
an
inheritance
tax
return
is
filed,
the
department
shall
examine
it
and
determine
the
correct
amount
of
tax.
If
the
amount
paid
is
less
than
the
correct
amount
due,
the
department
shall
notify
the
taxpayer
of
the
total
amount
due
together
with
any
penalty
and
interest
which
shall
be
computed
as
a
sum
certain
if
paid
on
or
before
,
with
interest
House
File
2444,
p.
2
computed
to
the
last
day
of
the
month
in
which
the
notice
is
dated
,
or
on
or
before
the
last
day
of
the
following
month
if
the
notice
is
dated
after
the
twentieth
day
of
a
month
and
before
the
first
day
of
the
following
month
.
DIVISION
III
MOTOR
FUEL
AND
SPECIAL
FUEL
TAXES
Sec.
3.
Section
452A.3,
subsection
1,
unnumbered
paragraph
1,
Code
2014,
is
amended
to
read
as
follows:
Except
as
otherwise
provided
in
this
section
and
in
this
division
,
until
June
30,
2014
2015
,
this
subsection
shall
apply
to
the
excise
tax
imposed
on
each
gallon
of
motor
fuel
used
for
any
purpose
for
the
privilege
of
operating
motor
vehicles
in
this
state.
Sec.
4.
Section
452A.3,
subsection
1A,
Code
2014,
is
amended
to
read
as
follows:
1A.
Except
as
otherwise
provided
in
this
section
and
in
this
division
,
after
June
30,
2014
2015
,
an
excise
tax
of
twenty
cents
is
imposed
on
each
gallon
of
motor
fuel
used
for
any
purpose
for
the
privilege
of
operating
motor
vehicles
in
this
state.
Sec.
5.
Section
452A.64,
Code
2014,
is
amended
to
read
as
follows:
452A.64
Failure
to
file
return
——
incorrect
return.
If
a
return
required
by
this
chapter
is
not
filed,
or
if
a
return
when
filed
is
incorrect
or
insufficient
and
the
filer
fails
to
file
a
corrected
or
sufficient
return
within
twenty
days
after
the
same
is
required
by
notice
from
the
appropriate
state
agency
,
the
appropriate
state
agency
shall
determine
the
amount
of
tax
due.
The
determination
shall
be
made
from
all
information
that
the
appropriate
state
agency
may
be
able
to
obtain
and,
if
necessary,
the
agency
may
estimate
the
tax
on
the
basis
of
external
indices.
The
appropriate
state
agency
shall
give
notice
of
the
determination
to
the
person
liable
for
the
tax.
The
determination
shall
fix
the
tax
unless
the
person
against
whom
it
is
assessed
shall,
within
sixty
days
after
the
giving
of
notice
of
the
determination,
apply
to
the
director
of
the
appropriate
state
agency
for
a
hearing
or
unless
the
taxpayer
contests
the
determination
by
paying
the
tax,
interest,
and
penalty
and
timely
filing
a
claim
for
refund.
At
the
hearing,
evidence
may
be
offered
to
support
the
determination
or
to
prove
that
it
is
incorrect.
After
the
hearing,
the
director
shall
give
notice
of
the
decision
to
the
person
liable
for
the
tax.
The
findings
of
the
appropriate
House
File
2444,
p.
3
state
agency
as
to
the
amount
of
fuel
taxes,
penalties
,
and
interest
due
from
any
person
shall
be
presumed
to
be
the
correct
amount
and
in
any
litigation
which
may
follow,
the
certificate
of
the
agency
shall
be
admitted
in
evidence,
shall
constitute
a
prima
facie
case
and
shall
impose
upon
the
other
party
the
burden
of
showing
any
error
in
the
findings
and
the
extent
thereof
or
that
the
finding
was
contrary
to
law.
Sec.
6.
EFFECTIVE
UPON
ENACTMENT.
The
following
provision
or
provisions
of
this
division
of
this
Act,
being
deemed
of
immediate
importance,
take
effect
upon
enactment:
1.
The
sections
of
this
Act
amending
section
452A.3.
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
______________________________
PAM
JOCHUM
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
2444,
Eighty-fifth
General
Assembly.
______________________________
CARMINE
BOAL
Chief
Clerk
of
the
House
Approved
_______________,
2014
______________________________
TERRY
E.
BRANSTAD
Governor
