Legislature(1995 - 1996)
1996-03-12 House Journal
Full Journal pdf1996-03-12 House Journal Page 3086 HB 341 The Judiciary 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: 1996-03-12 House Journal Page 3087 HB 341 CS FOR HOUSE BILL NO. 341(JUD) 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. The report was signed by Representative Porter, Chair, with the following individual recommendations: Do pass (5): Porter, Green, Bunde, Toohey, Vezey Amend (1): Finkelstein The following fiscal notes apply to CSHB 341(JUD): Fiscal note, Alaska Court System, 3/12/96 Fiscal note, Dept. of Administration, 3/12/96 Zero fiscal note, Dept. of Revenue, 1/26/96 HB 341 was referred to the Finance Committee.