HB4232 HFIN AM 2-9                                         JHJ

    The Committee on Finance moves to amend the bill on page two, section one, line two, following the word “authorized”, by striking out the period and inserting a comma and the following:

“with the amendment set forth below:

    On page four, subsection 3.2, by striking out all of subsection 3.2 and inserting in lieu thereof a new subsection, designated subsection 3.2, to read as follows:

    “3.2 The threshold amount is $100,000.00 in tax liability per tax type per taxable year or reporting period beginning on or after January 1, 2004, subject to subdivisions 3.2.1, 3.2.2., 3.2.3 and 3.2.4. of this subsection:

    3.2.1. For tax years beginning on or after January 1, 2013, the threshold amount for determining whether a taxpayer shall pay electronically is $50,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, that for tax years beginning on or after January 1, 2013, any taxpayer that pays more than $50,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

    3.2.2. For tax years beginning on or after January 1, 2014, the threshold amount for determining whether a taxpayer shall pay electronically is $25,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2014, any taxpayer that pays more than $25,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

    3.2.3. For tax years beginning on or after January 1, 2015, the threshold amount for determining whether a taxpayer shall pay electronically is $10,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2015, any taxpayer that pays more than $10,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed; and

    3.2.4. The tax commissioner may determine the tax types for which electronic payment of taxes is not required.”