S.B.
19
APPOINTMENT AND QUALIFICATION OF MEMBERS OF THE STATE TAX
COMMISSION
Senate Committee
Amendments
Amendment 1 February 4, 2014 4:41 PM
Senator Howard A. Stephenson
proposes the following amendments:
1. Page
3, Lines 67 through 78
:
67
(1) [Members]
{
A
}
Each
member of the commission [shall have]:
68
(a) shall have significant tax experience that is relevant to holding office as a
69
commissioner;
70
(b) shall have knowledge of tax administration
or tax compliance
; [and]
71
(c) shall have executive and administrative experience[.]; and
72
(d) except for one member who has substantial knowledge and expertise in the theory
73
and practice of ad valorem taxation as described in Subsection (2)(a), shall have substantial
74
knowledge and experience in one or more of the following:
75
(i) the theory and practice of excise taxation;
76
(ii) the theory and practice of income taxation;
77
(iii) the theory and practice of sales and use taxation; and
78
(iv) the theory and practice of corporate taxation.
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