Introduced Version






SENATE BILL No. 286

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DIGEST OF INTRODUCED BILL



Citations Affected: IC 7.1-3.

Synopsis: Proof of tax payment as condition for license. Provides that the alcohol and tobacco commission shall not issue, renew, or transfer a wholesaler, retailer, dealer, or other permit of any type if the applicant has not paid the applicant's income taxes as required under IC 6. Allows the alcohol and tobacco commission to revoke the permit of a manufacturer or wholesaler of alcoholic beverages for failure to pay the income taxes required under IC 6.

Effective: July 1, 2005.





Kenley




    January 6, 2005, read first time and referred to Committee on Tax and Fiscal Policy.







Introduced

First Regular Session 114th General Assembly (2005)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2004 Regular Session of the General Assembly.

SENATE BILL No. 286



    A BILL FOR AN ACT to amend the Indiana Code concerning alcohol and tobacco.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 7.1-3-21-15; (05)IN0286.1.1. -->     SECTION 1. 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 that are due currently;
        (2) is seeking a transfer and the applicant has not paid all the property taxes under IC 6-1.1 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; or
         (4) has not paid all income taxes as required under IC 6.
    (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 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 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.

SOURCE: IC 7.1-3-23-29; (05)IN0286.1.2. -->     SECTION 2. IC 7.1-3-23-29 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2005]: Sec. 29. Revocation Re Taxes and Bonds. The commission may revoke the permit of a manufacturer or wholesaler of alcoholic beverages for the failure:
         (1) to pay the taxes when required to do so by this title;
         (2) to pay all income taxes as required under IC 6; or
        (3)
for the failure to keep in force the bond required of the applicant for his the applicant's particular permit.
The action of the commission in these matters shall be final.