First Regular Session S.B. 1364
COMMITTEE ON FINANCE
SENATE AMENDMENTS TO S.B. 1364
(Reference to printed bill)
Page 1, line 7, after "within" strike remainder of line insert ":
1. Four years after the report or return is required to"
Line 8, strike "four three" insert "four"
Line 9, after "later" insert ", if the determination of additional tax due is the result of a notification to the department by the internal revenue service that the taxpayer has additional taxable income"
Between lines 9 and 10, insert:
"2. Except as provided in paragraph 1 of this subsection, three years after the report or return is required to be filed or within THREE years after the report or return is filed, whichever period expires later."
Line 42, strike "four three" insert "four"
Page 2, lines 11 and 20, strike "four three" insert "four"
Amend title to conform
|
|