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2005 General Session
A few years ago, the Legislature amended the tax code to shorten the allowable time for amending mineral tax returns from five to three years. At the same time, they shortened the time for the Department of Audit to audit returns by the same amount.
HB 12 clarified that if the taxpayer files an amended return, the audit period is similarly extended to allow time to audit the changes.
Supporters of HB 12 noted that the statute as currently written just wasn’t clear on this point, and that the language in HB 12 was needed to ensure that the Department of Audit had sufficient time to audit amended returns.
There was no notable opposition to HB 12. The bill passed both the House and Senate unanimously.