Legislature(1995 - 1996)
1996-03-28 House Journal
Full Journal pdf1996-03-28 House Journal Page 3440 HB 341 The following was read the second time: 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. with the: Journal Page RES RPT CS(RES) NT 1DP 4NR 3AM 2536 FISCAL NOTE (COURT) 2537 ZERO FISCAL NOTE (REV) 2537 JUD RPT CS(JUD) NT 5DP 1AM 3086 2 FISCAL NOTES (COURT, ADM) 3087 ZERO FISCAL NOTE (REV) 1/26/96 3087 FIN RPT CS(FIN) NT 6DP 3AM 3211 2 FISCAL NOTES (ADM, COURT) 3/12/96 3211 ZERO FISCAL NOTE (REV) 1/26/96 3211 Representative Vezey moved and asked unanimous consent that the following committee substitute be adopted in lieu of the original bill: 1996-03-28 House Journal Page 3441 HB 341 CS FOR HOUSE BILL NO. 341(FIN) An Act relating to administrative adjudication and judicial appeals and to the informal resolution of certain factual disputes between taxpayers and the Department of Revenue; establishing the office of tax appeals as a quasi-judicial agency in the Department of Administration; revising the procedures for hearing certain tax appeals, including appeals regarding seafood marketing assessments; 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 collection of taxes and penalties by the state and to the tax liability of taxpayers; providing for the release of agency records relating to formal administrative tax appeals; relating to litigation disclosure of public records; clarifying administrative subpoena power in certain tax matters; and providing for an effective date. There being no objection, it was so ordered. Amendment No. 1 was offered by Representative Brown: Page 1, lines 6 and 7 (title amendment): Delete "relating to consideration and determination by the superior court of disputes involving certain taxes and penalties due, and" Page 11, line 19, through page 12, line 1: Delete all material. Renumber the following bill sections accordingly. Page 12, line 18: Delete "AS 43.05.240, 43.05.241, or 43.05.242" Insert "AS 43.05.240 or 43.05.241" Page 15, line 31: Delete "new sections" Insert "a new section" Page 16, line 5, through page 17, line 4: Delete all material. 1996-03-28 House Journal Page 3442 HB 341 Page 17, line 14: Delete "or 43.05.242" Page 17, line 31: Delete "or 43.05.242" Page 19, line 17: Delete "sec. 10" Insert "sec. 9" Representative Brown moved and asked unanimous consent that Amendment No. 1 be adopted. Representative Green objected. The question being: Shall Amendment No. 1 be adopted? The roll was taken with the following result: CSHB 341(FIN) Second Reading Amendment No. 1 YEAS: 12 NAYS: 26 EXCUSED: 2 ABSENT: 0 Yeas: Brown, Davies, B.Davis, Elton, Finkelstein, Grussendorf, Kubina, Long, Mackie, Navarre, Robinson, Willis Nays: Austerman, Brice, Bunde, G.Davis, Foster, Green, Hanley, Ivan, James, Kelly, Kohring, Kott, Martin, Masek, Moses, Mulder, Ogan, Parnell, Phillips, Porter, Rokeberg, Sanders, Therriault, Toohey, Vezey, Williams Excused: Barnes, Nicholia And so, Amendment No. 1 was not adopted.