EHB 1004 – Taxpayer Amnesty (Cheater’s Rights)

Engrossed Version, House Bill 1004

Authorizes the department of state revenue to establish a tax amnesty program that provides for the waiver of unpaid interest, penalties, and fees upon payment of unpaid listed taxes during the amnesty period or in conformity with a payment plan established by the department. Doubles the penalty for a taxpayer that is eligible to participate in the amnesty program but fails to participate. Provides certain exceptions. Requires the department of state revenue to provide the legislative council with an assessment of the impact of the tax amnesty program on tax collections and an analysis of the costs of administering the tax amnesty program.

This House bill passed out of the Senate Committee. So, it’s almost home. It occurs to me that there might not be any reason for this bill to be amending the Indiana Code. It amends IC 6-8.1-3-17 by adding a subsection (c) that instructs the Dept. of Revenue to enact a tax amnesty program for a listed tax due and payable before July 1, 2004. Seems like a Noncode provision would have been sufficient. It’s just going to clutter up the Indiana Code until somebody bothers to remove it. In the year 2010, you’re going to have to step over this provision about 2004 taxes when you’re going through that part of the Code.

Anyway, prior entries, here, here, and here.