HB4887 S JUD AM #1 2-28

Alder  7824


The Committee on Judiciary moved to amend the bill on page two, section five-b, lines twenty-two through thirty, by striking out all of subsection (b) and inserting in lieu thereof a new subsection, designated subsection (b), to read as follows:

(b) If an individual or business entity has not filed any tax return or report for a tax or fee administered under the provisions of §11-10-1 et seq. of this code one year after having been issued a business registration certificate, the Tax Commissioner shall send the individual or business entity a letter by certified mail return receipt requested to the address for which the business registration certificate was issued requesting that the individual or business entity explain why no tax return or report was filed. If the individual or business entity fails to respond to the letter, whether the letter was received, claimed, unclaimed or refused, within 60 days after it was deposited in the United States mail, postage paid, the Tax Commissioner may begin the process to revoke the individual’s or business entity’s business registration certificate.