1996-03-20                     House Journal                      Page 3211
HB 341                                                                       
The Finance 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(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.             
                                                                               
The report was signed by Representative Hanley, Co-chair, with the             
following individual recommendations:                                          
                                                                               
Do pass (6):  Hanley, Mulder, Therriault, Kelly, Martin, Kohring               
                                                                               
Amend (3):  Navarre, Grussendorf, Brown                                        
                                                                               
The following fiscal notes apply to CSHB 341(FIN):                             
                                                                               
Fiscal note, Dept. of Administration, 3/12/96                                  
Fiscal note, Alaska Court System, 3/12/96                                      
Zero fiscal note, Dept. of Revenue, 1/26/96                                    
                                                                               

1996-03-20                     House Journal                      Page 3212
HB 341                                                                       
HB 341 was referred to the Rules Committee for placement on the                
calendar.