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Committee sends bill clarifying audit evidence rules for taxpayers to the floor
Summary
The Senate Local Government and Taxation Committee voted to send House Bill 381 to the floor with a due-pass recommendation after Representative Kevin Andrus described it as a technical clarification allowing bank and credit card statements to be used and requiring notice from the State Tax Commission.
The Senate Local Government and Taxation Committee voted to send House Bill 381 to the Senate floor with a due-pass recommendation after a short presentation and no questions.
Representative Kevin Andrus, District 35, presented the measure and said the bill clarifies an existing law allowing taxpayers to use bank statements and credit-card statements as proof of expenditures in audits by the state tax commission. "This bill is pretty simple," Andrus said, adding the bill "clarifies that the state tax commission is letting those individuals know when it is happening because it was unclear, and some individuals were not made aware of that opportunity." He offered to answer questions; none were asked.
The committee moved and approved the recommendation on a voice vote. Senator Den Hartog made the motion to send the bill to the floor with a due-pass recommendation; Senator Taylor seconded. The chair called for the ayes and the motion carried. The committee then asked for a volunteer to carry the bill on the floor; Senator Den Hartog volunteered.
The measure, as presented, is a clarifying bill rather than a substantive change to audit standards: it restates that bank and credit-card statements may serve as proof of expenditures in state tax commission audits and directs notice be provided to affected taxpayers. No amendments or objections were recorded in the transcript.
The committee took no additional action and proceeded to its next agenda item.
