SB 440

This bill makes technical changes to current law regarding tax administration,

including all of the following:

1. The bill provides a definition for "person" for purposes of administering

petroleum products inspections and the taxes imposed on motor vehicle fuel,

alternate fuel, general aviation fuel, beverages, cigarettes, and tobacco products.

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