SB 86-INTEREST ON DELINQUENT TAXES  CHAIR CON BUNDE called the Senate Labor and Commerce Standing Committee meeting to order at 1:32 p.m. Present were Senators Davis, Seekins, French and Chair Bunde. He announced SB 86 to be up for consideration. He said the Department of Revenue has taken care of all of the big delinquent tax cases. SB 86 strikes a balance between creating a system that is not oppressive to the small taxpayer but does not leave any money on the table for the big taxpayer. MR. DARWIN PETERSON, staff to Senator Wilken, said that was a fair statement. SENATOR SEEKINS moved to pass SB 86 from committee with individual recommendations and the attached fiscal note. SENATORS SEEKINS, FRENCH, DAVIS AND BUNDE voted yea, and the motion carried.