COMMITTEE ON WAYS AND MEANS
HOUSE OF REPRESENTATIVES AMENDMENTS TO S.B. 1319
(Reference to Senate engrossed bill)
Page 3, line 32, strike "U, V and W v, w and x" insert "U, V and W"
Page 4, strike lines 35 through 43
Reletter to conform
Page 5, line 30, after "debts" insert "; recovery of protected monies; appeal"
Line 31, strike "after" insert "at the time of"
Line 35, after "state" insert "or another state"
Line 38, strike the comma insert ":
1. The amount of the claimant's protected share is determined by a proration based on each spouse's estimated tax payments or taxes withheld from wages.
2."
After line 42, insert:
"D. If monies protected under subsection A of this section have already been distributed to an agency, political subdivision or court pursuant to section 42-1122, the claimant shall file with the appropriate agency, political subdivision or court a request for recovery of the protected amount.
E. A taxpayer may appeal a determination under this section pursuant to section 42-1251 or 42-1253.
Sec. 4. Effective date
This act is effective from and after December 31, 2015."
Amend title to conform