HB 1195-1_ Filed 02/14/2002, 11:28
COMMITTEE REPORT
MR. PRESIDENT:
The Senate Committee on Finance, to which was referred House Bill No. 1195, has had the same under
consideration and begs leave to report the same back to the Senate with the recommendation that said bill
be AMENDED as follows:
Replace the effective date in SECTION 4 with "[EFFECTIVE
JANUARY 1, 2003]".
Replace the effective date in SECTION 5 with "[EFFECTIVE
JANUARY 1, 2003]".
Replace the effective date in SECTION 6 with "[EFFECTIVE
JANUARY 1, 2003]".
Replace the effective date in SECTION 7 with "[EFFECTIVE
JANUARY 1, 2003]".
Replace the effective date in SECTION 8 with "[EFFECTIVE
JANUARY 1, 2003]".
Replace the effective date in SECTION 11 with "[EFFECTIVE
JANUARY 1, 2003]".
Replace the effective date in SECTION 23 with "[EFFECTIVE
JANUARY 1, 2003]".
SOURCE: Page 1, line 1; (02)AM119507.1. -->
Page 1, delete lines 1 through 17.
Delete pages 2 through 3.
Page 4, delete lines 1 through 13.
Page 4, line 28, delete "between January 15 and March 31," and
insert "
during the twelve (12) months before March 2".
Page 4, line 29, delete "inclusive".
Page 6, line 2, delete "between January 15 and March 31," and
insert " during the twelve (12) months before March 2".
Page 6, line 3, delete "inclusive".
Page 6, line 31, delete "between January 15 and March 31," and
insert " during the twelve (12) months before March 2".
Page 6, line 32, delete "inclusive".
Page 7, line 26, delete "between January 15 and" and insert " during
the twelve (12) months before March 2".
Page 7, line 27, delete "March 31, inclusive".
Page 8, line 13, delete "between January 15 and March 31," and
insert " during the twelve (12) months before March 2".
Page 8, line 14, delete "inclusive".
Page 11, line 25, delete "between" and insert " during the twelve
(12) months before March 2 of the first".
Page 11, line 26, delete "January 15 and March 31, inclusive of
each".
Page 13, delete lines 15 through 42, begin a new paragraph and
insert:
SOURCE: IC 6-2.5-6-1; (02)AM119507.10. -->
"SECTION 10.
IC 6-2.5-6-1
, AS AMENDED BY P.L.185-2001,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2002 (RETROACTIVE)]: Sec. 1.
(a) Each person liable
for collecting the state gross retail or use tax shall file a return for each
calendar month and pay the state gross retail and use taxes that the
person collects during that month. A person shall file the person's
return for a particular month with the department and make the person's
tax payment for that month to the department not more than thirty (30)
days after the end of that month, if that person's average monthly
liability for collections of state gross retail and use taxes under this
section as determined by the department for the preceding calendar
year did not exceed one thousand dollars ($1,000). If a person's average
monthly liability for collections of state gross retail and use taxes under
this section as determined by the department for the preceding calendar
year exceeded one thousand dollars ($1,000), that person shall file the
person's return for a particular month and make the person's tax
payment for that month to the department not more than twenty (20)
days after the end of that month.
(b) If a person files a combined sales and withholding tax report and
either this section or
IC 6-3-4-8.1
requires sales or withholding tax
reports to be filed and remittances to be made within twenty (20) days
after the end of each month, then the person shall file the combined
report and remit the sales and withholding taxes due within twenty
(20) days after the end of each month.
(c)
Instead of the twelve (12) monthly reporting periods
required by subsection (a), the department may permit a person
to divide a year into a different number of reporting periods. The
return and payment for each reporting period is due not more than
twenty (20) days after the end of the period.
(d) Instead of the reporting periods required under subsection (a),
the department may permit a retail merchant to report and pay the
merchant's state gross retail and use taxes for a period covering:
(1) a calendar year, if the retail merchant's average monthly state
gross retail and use tax liability in the previous calendar year does
not exceed ten dollars ($10); or
(2) a calendar half year, if the retail merchant's average monthly
state gross retail and use tax liability in the previous calendar year
does not exceed twenty-five dollars ($25); or
(3) a calendar quarter, if the retail merchant's average
monthly state gross retail and use tax liability in the previous
calendar year does not exceed seventy-five dollars ($75).
A retail merchant using a reporting period allowed under this
subsection must file the merchant's return and pay the merchant's tax
for a reporting period not later than the last day of the month
immediately following the close of that reporting period.
(d) (e) If a retail merchant reports the merchant's gross income tax,
or the tax the merchant pays in place of the gross income tax, over a
fiscal year or fiscal quarter not corresponding to the calendar year or
calendar quarter, the merchant may, without prior departmental
approval, report and pay the merchant's state gross retail and use taxes
over the merchant's fiscal period that corresponds to the calendar
period the merchant is permitted to use under subsection (c). (d).
However, the department may, at any time, require the retail merchant
to stop using the fiscal reporting period.
(e) (f) If a retail merchant files a combined sales and withholding
tax report, the reporting period for the combined report is the shortest
period required under:
(1) this section;
(2)
IC 6-3-4-8
; or
(3)
IC 6-3-4-8.1.
(f) (g) If the department determines that a person's:
(1) estimated monthly gross retail and use tax liability for the
current year; or
(2) average monthly gross retail and use tax liability for the
preceding year;
exceeds ten thousand dollars ($10,000), the person shall pay the
monthly gross retail and use taxes due by electronic fund transfer (as
defined in
IC 4-8.1-2-7
) or by delivering in person or by overnight
courier a payment by cashier's check, certified check, or money order
to the department. The transfer or payment shall be made on or before
the date the tax is due.
(h) If a person's gross retail and use tax payment is made by
electronic fund transfer, the taxpayer is not required to file a
monthly gross retail and use tax return. However, the person shall
file a quarterly gross retail and use tax return before the twentieth
day after the end of each calendar quarter.
SOURCE: IC 6-3-1-11; (02)AM119507.11. -->
SECTION 11.
IC 6-3-1-11
, AS AMENDED BY P.L.9-2001,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2002 (RETROACTIVE)]: Sec. 11. (a) The term "Internal
Revenue Code" means the Internal Revenue Code of 1986 of the
United States as amended and in effect on January 1,
2001. 2002.
(b) Whenever the Internal Revenue Code is mentioned in this
article, the particular provisions that are referred to, together with all
the other provisions of the Internal Revenue Code in effect on January
1,
2001, 2002, that pertain to the provisions specifically mentioned,
shall be regarded as incorporated in this article by reference and have
the same force and effect as though fully set forth in this article. To the
extent the provisions apply to this article, regulations adopted under
Section 7805(a) of the Internal Revenue Code and in effect on January
1,
2001, 2002, shall be regarded as rules adopted by the department
under this article, unless the department adopts specific rules that
supersede the regulation.
(c) An amendment to the Internal Revenue Code made by an act
passed by Congress before January 1,
2001, 2002, that is effective for
any taxable year that began before January 1,
2001, 2002, and that
affects:
(1) individual adjusted gross income (as defined in Section 62 of
the Internal Revenue Code);
(2) corporate taxable income (as defined in Section 63 of the
Internal Revenue Code);
(3) trust and estate taxable income (as defined in Section 641(b)
of the Internal Revenue Code);
(4) life insurance company taxable income (as defined in Section
801(b) of the Internal Revenue Code);
(5) mutual insurance company taxable income (as defined in
Section 821(b) of the Internal Revenue Code); or
(6) taxable income (as defined in Section 832 of the Internal
Revenue Code);
is also effective for that same taxable year for purposes of determining
adjusted gross income under
IC 6-3-1-3.5
and net income under
IC 6-3-8-2
(b).
SOURCE: IC 6-8.1-9-14; (02)AM119507.12. -->
SECTION 12.
IC 6-8.1-9-14
IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2003]:
Sec. 14. (a) The department shall establish,
administer, and make available a centralized debt collection
program for use by state agencies to collect delinquent accounts,
charges, fees, loans, taxes, or other indebtedness owed to or being
collected by state agencies. The department's collection facilities
shall be available for use by other state agencies only when
resources are available to the department.
(b) The commissioner shall prescribe the appropriate form and
manner in which collection information is to be submitted to the
department.
(c) The debt must be delinquent and not subject to litigation,
claim, appeal, or review pursuant to the appropriate remedies of
a state agency.
(d) The department has the authority to collect for the state or
claimant agency (as defined in
IC 6-8.1-9.5-1
) delinquent accounts,
charges, fees, loans, taxes, or other indebtedness due the state or
claimant agency that has a formal agreement with the department
for central debt collection.
(e) The formal agreement must provide that the information
provided to the department be sufficient to establish the obligation
in court and to render the agreement as a legal judgment on behalf
of the state. After transferring a file for collection to the
department for collection, the claimant agency shall terminate all
collection procedures and be available to provide assistance to the
department. Upon receipt of a file for collection, the department
shall comply with all applicable state and federal laws governing
collection of the debt.
(f) The department may use a claimant agency's statutory
authority to collect the claimant agency's delinquent accounts,
charges, fees, loans, taxes, or other indebtedness owed to the
claimant agency.
(g) The department's right to credit against taxes due may not
be impaired by any right granted the department or other state
agency under this section.
(h) The department of revenue may charge the claimant agency
a fee not to exceed fifteen percent (15%) of any funds the
department collects for a claimant agency. Notwithstanding any
law concerning delinquent accounts, charges, fees, loans, taxes, or
other indebtedness, the fifteen percent (15%) fee shall be added to
the amount due to the state or claimant agency when the collection
is made.
(i) Fees collected under subsection (h) shall be retained by the
department after the debt is collected for the claimant agency and
are appropriated to the department for use by the department in
administering this section.
(j) The department shall transfer any funds collected from a
debtor to the claimant agency within thirty (30) days after the end
of the month in which the funds were collected.
(k) When a claimant agency requests collection by the
department, the claimant agency shall provide the department
with:
(1) the full name;
(2) the Social Security number or federal identification
number, or both;
(3) the last known mailing address; and
(4) additional information that the department may request;
concerning the debtor.
(l) The department shall establish a minimum amount that the
department will attempt to collect for the claimant agency.
(m) The commissioner shall report, not later than March 1 for
the previous calendar year, to the governor, the budget director,
and the legislative council concerning the implementation of the
centralized debt collection program, the number of debts, the
dollar amounts of debts collected, and an estimate of the future
costs and benefits that may be associated with the collection
program.".
Delete pages 14 through 18.
SOURCE: Page 19, line 1; (02)AM119507.19. -->
Page 19, delete lines 1 through 19.
Page 22, delete lines 27 through 42.
Page 23, delete lines 1 through 33.
Page 23, line 38, delete "2001" and insert "
2002".
Page 23, line 39, delete "2003" and insert "
2004".
Renumber all SECTIONS consecutively.
(Reference is to HB 1195 as reprinted January 29, 2002.)
and when so amended that said bill do pass .
Committee Vote: Yeas 14, Nays 0.
____________________________________
Senator Borst, Chairperson
AM 119507/DI 101 2002