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Accurate References For Department of Revenue Tax Administration

Concerning the accurate statutory reference to the types of taxes administered by the department of revenue for purposes of administrative requirements.
2021 Regular Session
Fiscal Policy & Taxes
Bill Summary

Section 39-21-102 accurately specifies the scope and applicability of article 21 of title 39 and establishes all the taxes that the department of revenue is responsible for administering. However, sections 39-21-119 and 39-21-120 attempt to reference similar lists of taxes in order to specify authorized methods of filing and paying the taxes. Unfortunately, some of the tax types are omitted in these sections, making these sections defective. The act removes the references to the tax types in sections 39-21-119 and 39-21-120 so that section 39-21-102 controls instead.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/07/2021 Signed Act PDF
    04/27/2021 Final Act PDF
    04/20/2021 Rerevised PDF
    04/19/2021 Revised PDF
    03/30/2021 Reengrossed PDF
    03/29/2021 Engrossed PDF
    03/03/2021 Introduced PDF

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