SB 382-1_ Filed 04/05/2005, 07:17 Whetstone


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[
HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Engrossed Senate Bill 382 be amended to read as follows:

    Page 19, between lines 7 and 8, begin a new paragraph and insert:
    "SECTION 25. IC 7.1-3-21-15 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 15. (a) The commission shall not issue, renew, or transfer a wholesaler, retailer, dealer, or other permit of any type if the applicant:
        (1) is seeking a renewal and the applicant has not paid all the property taxes under IC 6-1.1 and innkeeper's tax under IC 6- 9 that are due currently;
        (2) is seeking a transfer and the applicant has not paid all the property taxes under IC 6-1.1 and innkeeper's tax under IC 6- 9 for the assessment periods during which the transferor held the permit; or
        (3) is on the most recent tax warrant list supplied to the commission by the department of state revenue.
    (b) The commission shall issue, renew, or transfer a permit that the commission denied under subsection (a) when the appropriate one (1) of the following occurs:
        (1) The person, if seeking a renewal, provides to the commission a statement from the county treasurer of the county in which the property of the applicant was assessed indicating that all the property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 that were delinquent have been paid.
        (2) The person, if seeking a transfer of ownership, provides to the commission a statement from the county treasurer of the

county in which the property of the transferor was assessed indicating that all the property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 have been paid for the assessment periods during which the transferor held the permit.
        (3) The person provides to the commission a statement from the commissioner of the department of state revenue indicating that the person's delinquent tax liability has been satisfied.
        (4) The commission receives a notice from the commissioner of the department of state revenue under IC 6-8.1-8-2(k).
    (c) An applicant may not be considered delinquent in the payment of listed taxes if the applicant has filed a proper protest under IC 6-8.1-5-1 contesting the remittance of those taxes. The applicant shall be considered delinquent in the payment of those taxes if the applicant does not remit the taxes owed to the state department of revenue after a final determination on the protest is made by the department of state revenue.
    (d) The commission may require that an applicant for the issuance, renewal, or transfer of a wholesaler's, retailer's, or dealer's, or other permit of any type furnish proof of the payment of a listed tax (as defined by IC 6-8.1-1-1) or taxes imposed by IC 6-1.1. The commission shall allow the applicant to certify, under the penalties for perjury, that the applicant is not delinquent in filing returns or remitting taxes.".
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 382 as printed April 1, 2005.)


________________________________________

Representative WHETSTONE


RH 038201/DI jh
2005