HB 22-1118 CO

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Became Law

Under the act, if a purchaser files a sales and use tax refund claim between July 1, 2022, and July 1, 2026, interest will accrue on the refund from the date that the purchaser files the claim, so long as the refund is paid more than 180 days from the date that the purchaser files the claim. If a purchaser files a claim for a sales and use tax refund that is incomplete, duplicative of another claim, or lacks a reasonable basis in law or fact, the act requires the executive director of the department of revenue (executive director) to assess and collect, in addition to other penalties provided by law, a civil penalty. The civil penalty is equal to 5% of the total refund claimed if the claim is materially incomplete and is equal to 10% of the total refund claimed if the claim is duplicative or lacking a reasonable basis in law or in fact. Prior to assessing a civil penalty for a claim that the executive director deems materially incomplete, the executive director is required to provide notice to the purchaser or the preparer of the claim, specify what is missing, and state the conditions that will lead to the executive director assessing the civil penalty. If a sales and use tax refund claim on which the executive director assesses a civil penalty is prepared, in whole or in part, by a person other than the purchaser, the penalty is imposed on that other person. The executive director shall give the person against whom the civil penalty is assessed written notice, and that person may petition for a hearing and appeal the civil penalty. The executive director may waive the penalty if the person against whom the penalty is assessed establishes that a duplicate claim was not intentional and was either minimal or immaterial or demonstrates other good cause for waiver. (Note: This summary applies to this bill as enacted.)

• Lindsey Daugherty Democratic · primary
• Chris Kolker Democratic · primary

1. Apr 19, 2022 Sent to the Governor · executive
2. Apr 18, 2022 Signed by the President of the Senate · upper
3. Apr 18, 2022 Signed by the Speaker of the House · lower
4. Apr 4, 2022 Senate Third Reading Passed - No Amendments · upper
5. Apr 1, 2022 Senate Second Reading Special Order - Passed - No Amendments · upper
6. Mar 30, 2022 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole · upper
7. Mar 23, 2022 Introduced In Senate - Assigned to Finance · upper
8. Mar 21, 2022 House Third Reading Passed - No Amendments · lower
9. Mar 18, 2022 House Second Reading Special Order - Passed with Amendments - Committee, Floor · lower
10. Mar 18, 2022 House Committee on Appropriations Refer Unamended to House Committee of the Whole · lower
11. Mar 3, 2022 House Committee on Finance Refer Amended to Appropriations · lower
12. Feb 21, 2022 Governor Signed · executive
13. Jan 21, 2022 Introduced In House - Assigned to Finance · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Signed Act (02/21/2022) · PDF
• Final Act (04/18/2022) · PDF
• Rerevised (04/04/2022) · PDF
• Revised (04/01/2022) · PDF
• Reengrossed (03/21/2022) · PDF
• Engrossed (03/18/2022) · PDF
• Introduced (01/21/2022) · PDF
• PA1 (03/04/2022) · PDF
• Committee Amendment · PDF