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S.B. 214 Enrolled

             1     

MULTISTATE TAX COMPACT AMENDMENTS

             2     
2014 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Curtis S. Bramble

             5     
House Sponsor: Ryan D. Wilcox

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill addresses provisions related to the Multistate Tax Compact.
             10      Highlighted Provisions:
             11          This bill:
             12          .    addresses audits, tax enforcement, and tax administration related to the Multistate
             13      Tax Compact; and
             14          .    repeals certain repeal dates related to the Multistate Tax Compact.
             15      Money Appropriated in this Bill:
             16          None
             17      Other Special Clauses:
             18          This bill provides effective dates.
             19      Utah Code Sections Affected:
             20      AMENDS:
             21           59-1-809 (Effective 07/01/14), as last amended by Laws of Utah 2013, Chapter 462
             22           63I-1-259 , as last amended by Laws of Utah 2013, Chapter 462
             23     
             24      Be it enacted by the Legislature of the state of Utah:
             25          Section 1. Section 59-1-809 (Effective 07/01/14) is amended to read:
             26           59-1-809 (Effective 07/01/14). Commission authority related to the Multistate Tax
             27      Commission and governmental entities.
             28          [(1) The commission may participate in an audit, tax enforcement, or tax
             29      administration with the Multistate Tax Commission, a taxing official of another state, the


             30      District of Columbia, or the United States or its territories.]
             31          [(2)] The commission may furnish to the Multistate Tax Commission, a taxing official
             32      of another state, the District of Columbia, or the United States or its territories, any information
             33      contained in:
             34          [(a)] (1) a tax return or report, a related schedule, or a document filed pursuant to the
             35      tax laws of this state; or
             36          [(b)] (2) the report of an audit or investigation made with respect to a tax return or
             37      report, a related schedule, or a document described in Subsection [(2)(a)] (1).
             38          Section 2. Section 63I-1-259 is amended to read:
             39           63I-1-259. Repeal dates, Title 59.
             40          [(1) Sections 59-1-801.5 and 59-1-808 are repealed on June 30, 2014.]
             41          [(2)] (1) Subsection 59-2-924 (3)(g) is repealed on December 31, 2016.
             42          [(3)] (2) Section 59-2-924.3 is repealed on December 31, 2016.
             43          [(4)] (3) Section 59-9-102.5 is repealed December 31, 2020.
             44          Section 3. Effective dates.
             45          (1) Except as provided in Subsection (2), this bill takes effect on May 13, 2014.
             46          (2) The actions affecting Section 59-1-809 (Effective 07/01/14) take effect on July 1,
             47      2014.


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