Bills › 90th General Assembly
SSB 3036
Topics:Courts & civil law
Same legislation: HSB 541
Where it is now
- Done: IntroducedJanuary 11, 2024
- Done: SubcommitteeJanuary 11, 2024
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary If a person wins a legal fight against the Department of Revenue over tax penalties or interest, they can ask to be paid back for things like lawyer fees, expert witnesses, and court costs. This change removes the $25,000 limit on how much a person can get back and lets a judge or the director of revenue decide the final amount. Additionally, if the person wins, the Department of Revenue must then prove that its original position was reasonable to avoid paying those costs.1
Read the official explanation
This bill relates to the costs of litigation in administrative hearings or court proceedings involving the collection of tax penalties and interest (dispute) by the department of revenue (department). The bill changes the costs allowed to be recovered in the dispute. The costs allowed to be recovered under the bill include reasonable court costs; reasonable prevailing market rates for expert witnesses, studies, tests, analysis, or special projects; and reasonable attorney or accountant fees including fees related to the recovery of costs allowed under the bill. The bill strikes the current $25,000 cap recoverable by a taxpayer in a dispute and provides that the dollar amount of an award in a dispute be determined within the discretion of the director of revenue or court, as applicable. Under the bill, if the taxpayer substantially prevails in the dispute relating to the amount in controversy or issues involved, the burden of proof shifts to the department to prove that the position of the department was substantially justified. If the department proves the position of the department was substantially justified, the bill prohibits the taxpayer from recovering an award in the dispute. Under current law, the taxpayer must prove the position of the department was not substantially justified in addition to the amount in controversy and issues involved.
Senate subcommittee
Named January 11, 2024. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Family tree
90th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- HF 773 Relating to awarding the costs in administrative hearings or court proceedings involving t…91st General Assembly · Approved by committeeVery similar
Matched by wording or an identical title.