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SB799 • 2025

Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue.

Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Last action
2025-06-23
Official status
Chapter Number Assigned
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2025-06-23 Senate

    Chapter 371, 2025 Laws.

  2. 2025-06-23 Senate

    Effective on the 91st day following adjournment sine die.

  3. 2025-06-20 Senate

    Governor signed.

  4. 2025-06-12 Senate

    President signed.

  5. 2025-06-12 House

    Speaker signed.

  6. 2025-06-11 House

    Third reading. Carried by Nathanson. Passed. Ayes, 54; Nays, 1--Evans; Excused, 4--Diehl, Dobson, Nguyen H, Wallan; Excused for Business of the House, 1--Kropf.

  7. 2025-06-10 House

    Rules suspended. Carried over to June 11, 2025 Calendar.

  8. 2025-06-09 House

    Rules suspended. Carried over to June 10, 2025 Calendar.

  9. 2025-06-05 House

    Rules suspended. Carried over to June 9, 2025 Calendar.

  10. 2025-06-04 House

    Rules suspended. Carried over to June 5, 2025 Calendar.

  11. 2025-06-03 House

    Rules suspended. Carried over to June 4, 2025 Calendar.

  12. 2025-06-02 House

    Rules suspended. Carried over to June 3, 2025 Calendar.

  13. 2025-05-29 House

    Second reading.

  14. 2025-05-28 House

    Recommendation: Do pass.

  15. 2025-05-27 House

    Work Session held.

  16. 2025-04-15 House

    Public Hearing held.

  17. 2025-03-18 House

    First reading. Referred to Speaker's desk.

  18. 2025-03-18 House

    Referred to Revenue.

  19. 2025-03-17 Senate

    Third reading. Carried by Starr. Passed. Ayes, 27; Excused, 3--Hayden, Patterson, Woods.

  20. 2025-03-13 Senate

    Recommendation: Do pass.

  21. 2025-03-13 Senate

    Second reading.

  22. 2025-03-12 Senate

    Work Session held.

  23. 2025-01-27 Senate

    Public Hearing held.

  24. 2025-01-17 Senate

    Referred to Finance and Revenue.

  25. 2025-01-13 Senate

    Introduction and first reading. Referred to President's desk.

Official Summary Text

Digest: The Act updates tax statutes. It replaces cites with descriptive terms and amends statutes of limitation. (Flesch Readability Score: 61.2).
Establishes a uniform statute of limitations applicable to tax programs administered and enforced by the Department of Revenue.
Replaces statutory citations in administrative provisions with references to taxes administered by the Department of Revenue. Replaces statutory citations in statute providing for taxation of lottery prizes with references to taxes imposed upon or measured by net income.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to administration of taxes; and prescribing an effective date.
Current location: Chapter Number Assigned