Tax administration technical changes. (FE)

The bill defines "person" to include any individual, sole proprietorship, partnership, limited liability company, corporation, or association. In addition, the bill specifies that a single-owner entity that is disregarded as a separate entity for income tax purposes is disregarded as a separate entity for purposes of administering the petroleum products inspections and the various taxes.

2. The bill allows a local assessor to receive information from the Department of Revenue (DOR) regarding utility property located in a taxing jurisdiction so that the assessor may determine whether the property is subject to the state imposed license fees or to local property taxes.

3. The bill removes obsolete references to the transitional adjustment fee, the gift tax, the woodland tax, and the license fees imposed on sleeping car companies and express companies.

4. The bill eliminates the requirement that a person who receives a conveyance of real property upon the death of the property owner file a real estate transfer fee return. Current law exempts such a conveyance from the real estate transfer fee.

5. The bill allows a person who has a material interest in a property to examine a tax warrant issued for that property in order to obtain the outstanding liability secured by the tax warrant.

6. The bill makes technical changes to county and special district sales and use taxes imposed on the lease or rental of motor vehicles, boats, recreational vehicles, and aircraft in order to comply with provisions of the multistate Streamlined Sales and Use Tax Agreement.

7. The bill allows the secretary of DOR to revoke or suspend an assessor's certification and to require an assessor to take corrective action in order to avoid the revocation or suspension of his or her certification. The bill also requires that an assessor whose certification has expired may be recertified if the assessor has attended at least four of the previous five annual assessor meetings called by DOR and has fulfilled all of the continuing education requirements determined by the department. In addition, DOR may revoke an assessor's certification if the assessor fails to attend more than one annual meeting or fails to meet all of the continuing education requirements.

8. The bill adopts, for state income tax purposes, changes made to the federal Internal Revenue Code that allow an income exclusion for amounts paid by the federal Department of Justice for survivor's or disability benefits for injuries sustained in the line of duty and penalty-free withdrawals from government retirement plans by federal law enforcement officers, firefighters, and air traffic controllers who are over the age of 50.