SB 23-208 CO Became Law
Correction Of Certain Tax Statute Cross References
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Summary
The act corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of "agricultural commodities" for purposes of a "wholesale sale" under the state sales tax. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
Sponsors (3)
- Joann Ginal · primary
- Byron Pelton Republican · primary
- Elisabeth Epps · primary
Action history (14)
- Jun 5, 2023 Governor Signed · executive
- May 4, 2023 Sent to the Governor · executive
- May 4, 2023 Signed by the Speaker of the House · lower
- May 3, 2023 Signed by the President of the Senate · upper
- Apr 26, 2023 House Third Reading Passed - No Amendments · lower
- Apr 25, 2023 House Third Reading Laid Over Daily - No Amendments · lower
- Apr 24, 2023 House Second Reading Special Order - Passed - No Amendments · lower
- Apr 20, 2023 House Second Reading Laid Over Daily - No Amendments · lower
- Apr 17, 2023 House Committee on Finance Refer Unamended to House Committee of the Whole · lower
- Apr 10, 2023 Introduced In House - Assigned to Finance · lower
- Apr 10, 2023 Senate Third Reading Passed - No Amendments · upper
- Apr 6, 2023 Senate Second Reading Special Order - Passed - No Amendments · upper
- Apr 4, 2023 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole · upper
- Mar 20, 2023 Introduced In Senate - Assigned to Finance · upper
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