Read the full stored bill text
Senate
File
2069
-
Introduced
SENATE
FILE
2069
BY
KLIMESH
A
BILL
FOR
An
Act
imposing
a
tax
on
the
transportation
of
liquefied
carbon
1
dioxide
through
pipelines,
and
providing
for
penalties.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
438.3,
Code
2026,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
13.
Whether
liquefied
carbon
dioxide
is
3
transported
though
or
within
the
state
through
the
pipelines
4
owned,
operated,
or
leased
by
the
pipeline
company,
and
whether
5
the
liquefied
carbon
dioxide
being
transported
is
used
in
6
enhanced
oil
recovery.
As
used
in
this
subsection,
“enhanced
7
oil
recovery”
means
the
same
as
defined
in
section
438A.1.
8
Sec.
2.
NEW
SECTION
.
438A.1
Definitions.
9
As
used
in
this
section:
10
1.
“Department”
means
the
department
of
revenue.
11
2.
“Director”
means
the
director
of
revenue.
12
3.
“Enhanced
oil
recovery”
means
an
advanced
oil
extraction
13
technique
to
remove
stranded
crude
oil
from
a
reservoir
after
14
the
use
of
primary
or
secondary
extraction
techniques.
15
4.
“Pipeline
company”
means
any
person,
partnership,
16
association,
corporation,
or
syndicate
that
may
own
or
operate
17
or
be
engaged
in
operating
or
utilizing
pipelines,
for
the
18
purpose
of
transporting
liquefied
carbon
dioxide
as
permitted
19
pursuant
to
chapter
479B.
20
Sec.
3.
NEW
SECTION
.
438A.2
Taxation
procedure.
21
Every
person,
partnership,
association,
corporation,
or
22
syndicate
that
is
engaged
in
the
business
of
transporting
23
liquefied
carbon
dioxide
by
means
of
pipelines
permitted
24
pursuant
to
chapter
479B,
whether
such
pipelines
be
owned
or
25
leased,
shall
be
taxed
as
provided
in
this
chapter.
26
Sec.
4.
NEW
SECTION
.
438A.3
Administration
——
rules.
27
1.
The
department
shall
administer
and
enforce
the
tax
28
imposed
by
this
chapter.
29
2.
The
department
shall
adopt
rules
pursuant
to
chapter
17A
30
to
administer
this
chapter.
31
Sec.
5.
NEW
SECTION
.
438A.4
Imposition
of
tax
——
notice.
32
1.
In
addition
to
any
other
tax
imposed
in
this
state,
there
33
shall
be
a
tax
imposed
at
a
rate
of
two
dollars
and
fifty
cents
34
per
metric
ton
of
liquefied
carbon
dioxide
transported
by
a
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pipeline
company
within
or
through
this
state
by
means
of
a
1
pipeline
to
any
recipient
located
within
or
outside
the
state.
2
2.
Notwithstanding
subsection
1,
the
rate
shall
be
one
3
dollar
per
metric
ton
of
liquefied
carbon
dioxide
transported
4
by
a
pipeline
company
within
or
through
this
state
by
means
of
5
a
pipeline
to
any
recipient
located
within
or
outside
the
state
6
for
use
in
enhanced
oil
recovery.
7
3.
A
pipeline
company
subject
to
taxation
under
this
section
8
shall
notify
the
department
of
the
date
when
liquefied
carbon
9
dioxide
begins
to
be
transported
through
or
within
the
state
10
and
to
what
extent
the
liquefied
carbon
dioxide
will
be
used
11
for
enhanced
oil
recovery.
12
Sec.
6.
NEW
SECTION
.
438A.5
Return
and
payment
13
requirements.
14
1.
Each
pipeline
company,
on
or
before
March
31
following
15
a
tax
year
in
which
a
pipeline
company
transported
liquefied
16
carbon
dioxide
subject
to
tax
imposed
under
this
chapter,
shall
17
file
a
return
with
the
director
including
but
not
limited
to
18
the
following
information:
19
a.
The
total
taxable
metric
tons
of
liquefied
carbon
dioxide
20
transported
through
or
within
the
state
subject
to
tax
imposed
21
pursuant
to
section
438A.4,
subsection
1.
22
b.
The
total
taxable
metric
tons
of
liquefied
carbon
dioxide
23
transported
through
or
within
the
state
subject
to
tax
imposed
24
pursuant
to
section
438A.4,
subsection
2.
25
c.
The
tax
imposed
by
section
438A.4
due
for
the
tax
year.
26
2.
In
addition
to
the
information
under
subsection
1,
27
the
pipeline
company
shall
submit
sufficient
information
28
accompanying
the
tax
return,
to
the
satisfaction
of
the
29
department,
that
verifies
the
amount
of
the
liquefied
carbon
30
dioxide
transported
through
the
state
that
is
subject
to
tax
31
under
section
438A.4,
subsection
1
or
2.
32
3.
A
return
shall
be
signed
by
an
officer,
or
other
person
33
duly
authorized
by
the
pipeline
company,
and
must
be
certified
34
as
correct.
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Sec.
7.
NEW
SECTION
.
438A.6
Revenues.
1
All
revenues
received
from
imposition
of
the
tax
under
2
this
chapter
shall
be
deposited
into
the
taxpayer
relief
fund
3
created
in
section
8.57E.
4
Sec.
8.
NEW
SECTION
.
438A.7
Failure
to
file
return
——
5
incorrect
return.
6
1.
As
soon
as
practicable
after
a
return
required
by
7
section
438A.5
is
filed,
and
in
any
event
within
three
years
8
after
such
return
is
filed,
the
department
shall
examine
the
9
return,
determine
the
tax
due
if
the
return
is
found
to
be
10
incorrect,
and
give
notice
to
the
taxpayer
of
the
determination
11
as
provided
in
subsection
2.
The
period
for
the
examination
12
and
determination
of
the
correct
amount
of
tax
is
unlimited
in
13
the
case
of
a
false
or
fraudulent
return
made
with
the
intent
14
to
evade
any
tax
or
in
the
case
of
a
failure
to
file
a
return.
15
2.
If
a
return
required
by
section
438A.5
is
not
filed,
16
or
if
such
return
when
filed
is
incorrect
or
insufficient
and
17
the
taxpayer
fails
to
file
a
corrected
or
sufficient
return
18
within
twenty
days
after
such
return
is
required
by
notice
19
from
the
department,
the
department
shall
determine
the
amount
20
of
tax
due
from
information
as
the
department
may
be
able
to
21
obtain
and,
if
necessary,
may
estimate
the
tax
due
on
the
22
basis
of
external
indices.
The
department
shall
give
notice
23
of
the
determination
to
the
taxpayer
liable
for
the
tax.
The
24
determination
shall
fix
the
tax
unless
the
taxpayer
against
25
whom
the
tax
is
levied,
within
sixty
days
after
notice
of
the
26
determination,
applies
to
the
director
for
a
hearing.
At
the
27
hearing
evidence
may
be
offered
to
support
the
determination
28
or
to
prove
that
the
determination
is
incorrect.
After
the
29
hearing
the
director
shall
give
notice
of
the
decision
to
the
30
person
liable
for
the
tax.
31
3.
The
three-year
period
of
limitation
provided
in
32
subsection
1
may
be
extended
by
the
taxpayer
by
signing
33
a
waiver
agreement
form
provided
by
the
department.
The
34
agreement
shall
stipulate
the
period
of
extension
and
the
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tax
period
to
which
the
extension
applies.
The
agreement
1
shall
also
provide
that
a
claim
for
refund
may
be
filed
by
the
2
taxpayer
at
any
time
during
the
period
of
extension.
3
Sec.
9.
NEW
SECTION
.
438A.8
Judicial
review.
4
1.
Judicial
review
of
the
actions
of
the
department
may
5
be
sought
pursuant
to
chapter
17A,
the
Iowa
administrative
6
procedure
Act.
7
2.
For
cause
and
upon
a
showing
by
the
department
that
8
collection
of
the
tax
in
dispute
is
in
doubt,
the
court
may
9
order
the
petitioner
to
file
with
the
clerk
of
the
district
10
court
a
bond,
with
sureties
approved
by
the
clerk
of
the
11
district
court,
in
the
amount
of
the
tax
appealed
from,
12
conditioned
upon
the
performance
by
the
petitioner
of
any
13
orders
of
the
court.
14
3.
An
appeal
may
be
taken
by
the
pipeline
company
or
the
15
director
to
the
supreme
court
irrespective
of
the
amount
16
involved.
17
Sec.
10.
NEW
SECTION
.
438A.9
State
tax
lien
——
actions
18
authorized.
19
1.
Whenever
a
pipeline
company
who
is
liable
to
pay
a
tax
20
imposed
by
this
chapter
refuses
or
neglects
to
pay
such
tax,
21
the
amount,
including
any
interest,
penalty,
or
addition
to
22
such
tax,
together
with
the
costs
that
may
accrue,
shall
be
23
a
state
tax
lien
to
which
the
tax
is
owed
upon
all
property
24
and
rights
to
property,
whether
real
or
personal,
belonging
to
25
the
pipeline
company.
The
lien
shall
be
prior
to
and
superior
26
over
all
subsequent
liens
upon
any
personal
property
within
27
this
state,
or
right
to
such
personal
property,
belonging
28
to
the
pipeline
company,
without
the
necessity
of
recording
29
the
lien.
The
requirement
for
recording,
as
applied
to
the
30
tax
imposed
by
this
chapter,
shall
apply
only
to
a
lien
upon
31
real
property.
The
lien
may
be
preserved
against
subsequent
32
mortgagees,
purchasers,
or
judgment
creditors,
for
value
and
33
without
notice
of
the
lien,
on
any
real
property
situated
in
34
the
state
by
filing
with
the
recorder
of
the
county
in
which
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the
real
property
is
located
a
notice
of
the
lien.
1
2.
The
county
recorder
of
each
county
shall
index
each
lien
2
showing
the
applicable
entries
specified
in
sections
558.49
3
and
558.52
and
showing,
under
the
names
of
taxpayers
arranged
4
alphabetically,
all
of
the
following:
5
a.
The
name
of
the
pipeline
company.
6
b.
The
state
of
Iowa
as
claimant.
7
c.
Time
the
notice
of
lien
was
filed
for
recording.
8
d.
Date
of
notice.
9
e.
Amount
of
lien
then
due.
10
f.
Date
of
assessment.
11
g.
Date
when
the
lien
is
satisfied.
12
3.
The
recorder
shall
endorse
on
each
notice
of
lien
the
13
day,
hour,
and
minute
when
filed
for
recording
and
the
document
14
reference
number,
shall
preserve
such
notice,
shall
index
the
15
notice
in
the
index,
and
shall
promptly
record
the
lien
in
the
16
manner
provided
for
recording
real
estate
mortgages.
The
lien
17
is
effective
from
the
time
of
the
indexing
of
the
lien.
18
4.
The
state
shall
pay
recording
fees
as
provided
in
19
section
331.604,
for
the
recording
of
the
lien,
or
for
its
20
satisfaction.
21
5.
Upon
the
payment
of
the
tax
as
to
which
state
has
filed
22
notice
with
a
county
recorder,
the
state
shall
promptly
file
23
with
the
recorder
a
satisfaction
of
the
tax.
The
recorder
24
shall
record
the
notice
of
satisfaction
showing
the
applicable
25
entries
specified
in
sections
558.49
and
558.52,
and
the
26
revenues
shall
be
distributed
as
provided
in
section
438A.6.
27
6.
Section
445.3
applies
with
respect
to
taxes,
penalties,
28
and
interest
imposed
by
this
chapter,
except
for
the
provisions
29
limiting
the
commencement
of
actions.
In
addition,
chapters
30
446,
447,
and
448
apply
in
the
enforcement
of
the
taxes
imposed
31
by
this
chapter,
but
any
tax
deed
issued
shall
not
extinguish
a
32
tax
lien
or
judgment
lien
for
taxes
that
have
attached
to
the
33
property.
34
Sec.
11.
NEW
SECTION
.
438A.10
Service
of
notice
——
no
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limitation
on
enforcement.
1
1.
A
notice
authorized
or
required
under
this
chapter
may
be
2
given
by
mailing
the
notice
to
the
pipeline
company,
addressed
3
to
the
pipeline
company
at
the
address
given
in
the
last
return
4
filed
by
the
pipeline
company
pursuant
to
this
chapter,
or
if
5
no
return
has
been
filed,
then
to
the
most
recent
address
of
6
the
pipeline
company
obtainable.
The
mailing
of
the
notice
7
is
presumptive
evidence
of
the
receipt
of
the
notice
by
the
8
pipeline
company
to
whom
the
notice
is
addressed.
A
period
of
9
time
within
which
some
action
must
be
taken
for
which
notice
is
10
provided
under
this
section
commences
to
run
from
the
date
of
11
mailing
of
the
notice.
12
2.
There
is
no
limitation
for
the
enforcement
of
a
civil
13
remedy
pursuant
to
any
proceeding
or
action
taken
to
levy,
14
assess,
determine,
or
enforce
the
collection
of
any
tax
or
15
penalty
due
under
this
chapter.
16
Sec.
12.
NEW
SECTION
.
438A.11
Penalties
——
offenses
——
17
limitation.
18
1.
A
pipeline
company
is
subject
to
the
penalty
provisions
19
in
section
421.27
with
respect
to
any
tax
due
under
this
20
chapter.
A
pipeline
company
shall
also
pay
interest
on
the
21
delinquent
tax
at
the
rate
in
effect
under
section
421.7
for
22
each
month
computed
from
the
date
the
payment
was
due,
counting
23
each
fraction
of
a
month
as
an
entire
month.
The
penalty
and
24
interest
shall
be
paid
to
the
department
of
revenue.
Unpaid
25
penalties
and
interest
may
be
enforced
in
the
same
manner
as
26
provided
for
unpaid
replacement
tax
under
this
chapter.
27
2.
A
pipeline
company,
or
officer,
member,
or
employee
28
of
the
pipeline
company,
who
willfully
attempts
to
evade
the
29
tax
imposed
or
the
payment
of
the
tax
is
guilty
of
a
class
“D”
30
felony.
31
3.
The
issuance
of
a
certificate
by
the
department
stating
32
that
a
tax
has
not
been
paid,
that
a
return
has
not
been
filed,
33
or
that
information
has
not
been
supplied
pursuant
to
this
34
chapter
is
prima
facie
evidence
of
such
failure.
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4.
A
pipeline
company,
or
officer,
member,
or
employee
1
of
the
pipeline
company,
required
to
pay
a
replacement
2
tax,
or
required
to
make,
sign,
or
file
an
annual
return
or
3
supplemental
return,
who
willfully
makes
a
false
or
fraudulent
4
annual
return,
or
who
willfully
fails
to
pay
at
least
ninety
5
percent
of
the
tax
or
willfully
fails
to
make,
sign,
or
file
6
the
annual
return,
as
required,
is
guilty
of
a
fraudulent
7
practice.
8
5.
For
purposes
of
determining
the
place
of
trial
for
a
9
violation
of
this
section,
the
situs
of
an
offense
is
in
the
10
county
of
the
residence
of
the
taxpayer,
officer,
member,
or
11
employee
of
the
taxpayer
charged
with
the
offense,
unless
12
the
taxpayer,
officer,
member,
or
employee
of
the
taxpayer
13
is
a
nonresident
of
this
state
or
the
residence
cannot
be
14
established,
in
which
event
the
situs
of
the
offense
is
in
Polk
15
county.
16
6.
Prosecution
for
an
offense
specified
in
this
section
17
shall
be
commenced
within
six
years
after
the
commission
of
the
18
offense.
19
Sec.
13.
NEW
SECTION
.
438A.12
Correction
of
errors
——
20
refunds
or
credits
of
tax
paid
——
information
confidential
——
21
penalty.
22
1.
a.
If
an
amount
of
tax,
penalty,
or
interest
has
been
23
paid
which
was
not
due
under
this
chapter,
the
department
shall
24
do
one
of
the
following:
25
(1)
Credit
the
amount
of
the
erroneous
payment
against
any
26
tax
due,
or
to
become
due,
from
the
pipeline
company.
27
(2)
Refund
the
amount
of
the
erroneous
payment
to
the
28
pipeline
company.
29
b.
Claims
for
refund
or
credit
of
taxes
paid
shall
be
30
filed
with
the
director.
A
claim
for
refund
or
credit
that
31
is
not
filed
with
the
department
within
three
years
after
the
32
tax
payment
upon
which
a
refund
or
credit
is
claimed
became
33
due,
or
one
year
after
the
tax
payment
was
made,
whichever
34
time
is
later,
shall
not
be
allowed.
A
claim
for
refund
or
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credit
of
tax
alleged
to
be
unconstitutional
not
filed
with
1
the
department
within
ninety
days
after
the
tax
payment
upon
2
which
a
refund
or
credit
is
claimed
became
due
shall
not
be
3
allowed.
As
a
precondition
for
claiming
a
refund
or
credit
of
4
alleged
unconstitutional
taxes,
such
taxes
must
be
paid
under
5
written
protest
which
specifies
the
particulars
of
the
alleged
6
unconstitutionality.
Claims
for
refund
or
credit
may
only
be
7
made
by,
and
refunds
or
credits
may
only
be
made
to,
the
person
8
responsible
for
paying
the
tax,
or
such
person’s
successors.
9
Section
421.10
applies
to
denied
claims.
10
2.
It
is
unlawful
for
any
present
or
former
officer
or
11
employee
of
the
state
to
divulge
or
to
make
known
in
any
12
manner
to
any
person
the
amount
of
liquefied
carbon
dioxide
13
delivered
by
a
pipeline
company
disclosed
on
a
tax
return,
14
return
information,
or
investigative
or
audit
information.
15
A
person
who
violates
this
section
is
guilty
of
a
serious
16
misdemeanor.
If
the
offender
is
an
officer
or
employee
of
the
17
state,
such
person,
in
addition
to
any
other
penalty,
shall
18
also
be
dismissed
from
office
or
discharged
from
employment.
19
This
section
does
not
prohibit
turning
over
to
duly
authorized
20
officers
of
the
United
States
or
tax
officials
of
other
states
21
such
information
pursuant
to
agreement
between
the
director
22
and
the
secretary
of
the
treasury
of
the
United
States
or
the
23
secretary’s
delegate
or
pursuant
to
a
reciprocal
agreement
with
24
another
state.
25
3.
Unless
otherwise
expressly
permitted
by
a
section
26
referencing
this
chapter,
the
amount
of
liquefied
carbon
27
dioxide
delivered
by
a
taxpayer
in
a
service
area
shall
not
be
28
divulged
to
any
person
or
entity,
other
than
the
taxpayer,
the
29
department
of
revenue,
or
the
internal
revenue
service
for
use
30
in
a
matter
unrelated
to
tax
administration.
This
prohibition
31
precludes
persons
or
entities
other
than
the
taxpayer,
the
32
department
of
revenue,
or
the
internal
revenue
service
from
33
obtaining
such
information
from
the
department
of
revenue.
A
34
subpoena,
order,
or
process
which
requires
the
department
of
35
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revenue
to
produce
such
information
to
a
person
or
entity,
1
other
than
the
taxpayer,
the
department
of
revenue,
or
internal
2
revenue
service,
for
use
in
a
nontax
proceeding
is
void.
3
Sec.
14.
NEW
SECTION
.
438A.13
Records.
4
Each
pipeline
company
that
is
subject
to
the
tax
imposed
5
under
this
chapter
shall
maintain
records
associated
with
6
the
tax
for
a
period
of
five
years
following
the
later
of
7
the
original
due
date
for
filing
a
return
pursuant
to
this
8
chapter
in
which
such
taxes
are
reported,
or
the
date
on
which
9
either
such
return
is
filed.
Such
records
shall
include
those
10
associated
with
any
additions
or
dispositions
of
property.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
imposes
a
tax
on
the
transportation
of
liquefied
15
carbon
dioxide
(carbon
dioxide)
through
pipelines.
16
In
addition
to
any
other
tax
imposed
in
this
state,
the
17
bill
imposes
a
tax
on
a
pipeline
company
at
a
rate
of
$2.50
18
per
metric
ton
of
carbon
dioxide
transported
by
the
pipeline
19
company
within
or
through
this
state
through
a
pipeline
to
any
20
recipient
located
within
or
outside
the
state.
21
The
bill
reduces
the
tax
rate
to
$1
per
metric
ton
of
carbon
22
dioxide
transported
through
or
within
the
state
if
the
carbon
23
dioxide
is
used
in
enhanced
oil
recovery.
The
bill
defines
24
“enhanced
oil
recovery”
to
mean
an
advanced
oil
extraction
25
technique
to
remove
stranded
crude
oil
from
a
reservoir
after
26
the
use
of
primary
or
secondary
extraction
techniques.
27
The
bill
directs
the
department
of
revenue
(department)
to
28
administer
and
enforce
the
tax,
and
requires
the
department
to
29
adopt
rules
to
administer
the
bill.
30
Beginning
in
2027,
every
pipeline
company
having
pipelines
31
in
the
state,
along
with
other
annual
disclosures
to
the
32
department
under
Code
section
438.3,
shall
disclose
to
the
33
department
whether
carbon
dioxide
is
transported
though
or
34
within
the
state
through
the
pipelines
owned,
operated,
or
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leased
by
the
pipeline
company,
and
whether
the
carbon
dioxide
1
being
transported
is
used
in
enhanced
oil
recovery.
2
The
bill
requires
each
pipeline
company
to
file
a
return
3
before
March
31
following
the
tax
year
in
which
a
pipeline
4
company
transported
liquefied
carbon
dioxide
subject
to
the
tax
5
imposed
under
the
bill.
The
return
shall
include
all
of
the
6
following
and
any
other
requested
information:
(1)
the
total
7
taxable
metric
tons
of
liquefied
carbon
dioxide
transported
8
through
or
within
the
state
subject
to
the
$2.50
metric
ton
9
rate;
(2)
the
total
taxable
metric
tons
of
liquefied
carbon
10
dioxide
transported
through
or
within
the
state
subject
to
the
11
$1
metric
ton
rate;
and
(3)
the
amount
of
tax
due
for
the
year.
12
The
revenues
received
from
imposition
of
the
tax
under
the
13
bill
are
credited
to
the
taxpayer
relief
fund
created
in
Code
14
section
8.57E.
15
The
bill
establishes
procedures
for
the
failure
to
file
a
16
return
or
for
filing
an
incorrect
return.
17
The
bill
specifies
the
actions
of
the
department
are
18
subject
to
judicial
review
pursuant
to
Code
chapter
17A
(Iowa
19
administrative
procedures
Act).
The
bill
also
establishes
20
procedures
for
posting
a
bond
when
the
amount
of
tax
is
in
21
dispute,
and
specifies
an
appeal
may
be
taken
by
the
pipeline
22
company
or
the
director
to
the
supreme
court
irrespective
of
23
the
amount
involved.
24
The
bill
establishes
procedures
for
a
state
tax
lien
if
the
25
tax
imposed
is
not
paid.
The
lien
is
prior
to
and
superior
26
to
all
subsequent
liens
on
personal
property
within
the
27
state,
without
the
necessity
of
recording
the
lien.
The
bill
28
requires
a
lien
on
real
property
to
be
recorded.
The
lien
may
29
be
preserved
against
subsequent
mortgagees,
purchasers,
or
30
judgment
creditors,
for
value
and
without
notice
of
the
lien,
31
on
any
real
property
situated
in
the
state
by
filing
with
the
32
recorder
of
the
county
in
which
the
real
property
is
located
a
33
notice
of
the
lien.
34
The
bill
specifies
there
is
no
limitation
for
the
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enforcement
of
a
civil
remedy
pursuant
to
any
proceeding
or
1
action
taken
to
levy,
appraise,
assess,
determine,
or
enforce
2
the
collection
of
any
tax
or
penalty
due
under
the
bill.
3
A
pipeline
company,
or
officer,
member,
or
employee
of
the
4
pipeline
company,
who
willfully
attempts
to
evade
the
tax
5
imposed
or
the
payment
of
the
tax
is
guilty
of
a
class
“D”
6
felony.
A
class
“D”
felony
is
punishable
by
confinement
for
7
no
more
than
five
years
and
a
fine
of
at
least
$1,025
but
8
not
more
than
$10,245.
The
bill
also
specifies
a
person
is
9
guilty
of
a
fraudulent
practice
if
the
person
willfully
files
a
10
fraudulent
return,
who
willfully
fails
to
pay
90
percent
of
the
11
tax,
or
does
not
sign
or
file
the
return.
The
bill
requires
a
12
prosecution
for
a
criminal
offense
to
be
commenced
within
six
13
years
after
the
commission
of
the
offense.
14
The
bill
establishes
procedures
for
correcting
errors
or
15
overpayment
of
taxes
by
allowing
for
refunds
or
crediting
16
overpayment
on
the
return
for
the
following
tax
year.
17
The
bill
also
specifies
the
information
provided
on
the
18
return
is
confidential
information
and
employees
of
the
19
department
that
may
have
access
to
the
return
commit
a
serious
20
misdemeanor
for
improperly
disclosing
information
about
a
21
pipeline
company’s
return.
A
serious
misdemeanor
is
punishable
22
by
confinement
for
no
more
than
one
year
and
a
fine
of
at
least
23
$430
but
not
more
than
$2,560.
24
The
bill
requires
each
pipeline
company
that
is
subject
25
to
the
tax
to
maintain
records
associated
with
the
tax
for
26
a
period
of
five
years.
The
records
shall
include
those
27
associated
with
any
additions
or
dispositions
of
property.
28
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