1996-01-26                     House Journal                      Page 2536
HB 341                                                                       
The Resources Committee has considered:                                        
                                                                               
HOUSE BILL NO.  341                                                           
An Act establishing a tax court to consider and determine certain             
taxes and penalties due and collateral matters, and amending                   
provisions relating to taxpayer challenges to the assessment, levy,            
and collection of taxes by the state; and providing for an effective           
date.                                                                          
                                                                               
and recommends it be replaced with:                                            
                                                                               
CS FOR HOUSE BILL NO. 341(RES)                                                
An Act relating to consideration and determination by the                     
superior court of disputes involving certain taxes and penalties               
due, and amending provisions relating to the assessment, levy, and             

1996-01-26                     House Journal                      Page 2537
HB 341                                                                       
collection of taxes and penalties by the state and to the tax liability       
of taxpayers; and amending Rule 609(b) of the Alaska Rules of                 
Appellate Procedure; and providing for an effective date.                      
                                                                               
The report was signed by Representative Green, Co-chair, with the              
following individual recommendations:                                          
                                                                               
Do pass (1):  Green                                                            
                                                                               
No recommendation (4):  Ogan, Austerman, Kott, Williams                        
                                                                               
Amend (3):  Nicholia, Davies, Long                                             
                                                                               
The following fiscal notes apply to CSHB 341(RES):                             
                                                                               
Fiscal note, Alaska Court System, 1/26/96                                      
Zero fiscal note, Dept. of Revenue, 1/26/96                                    
                                                                               
HB 341 was referred to the Judiciary Committee.