Taxes - As introduced, removes exception that allows persons subject to the franchise tax or excise tax who were registered under prior law, or who have filed a return under prior law, to not be required to complete and file a registration information form. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
  • Bill History
  • Amendments
  • Video
  • Summary
  • Fiscal Note
  • Votes
  • Actions For HB0793Date
    Sponsor(s) Added.03/14/2023
    Assigned to s/c Finance, Ways, and Means Subcommittee02/07/2023
    P2C, ref. to Finance, Ways, and Means Committee02/02/2023
    Intro., P1C.02/01/2023
    Filed for introduction01/30/2023
    Actions For SB0849Date
    Assigned to General Subcommittee of Senate Finance, Ways & Means Committee04/18/2023
    Refer to Senate Finance, Ways & Means Committee with negative recommendation03/14/2023
    Placed on Senate FW&M Revenue Subcommittee calendar for 3/14/202303/08/2023
    Sponsor(s) Added.02/28/2023
    Refer to Senate F,W&M Revenue Subcommittee02/14/2023
    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee02/06/2023
    Introduced, Passed on First Consideration02/02/2023
    Filed for introduction01/30/2023
  • No amendments for HB0793.
    No amendments for SB0849.

  • Videos containing keyword: HB0793

  • Fiscal Summary

    NOT SIGNIFICANT


    Bill Summary

    Under present law, the supervision and collection of the taxes imposed by the Excise Tax Law of 1999 and the Franchise Tax Law of 1999 is under the direction of the department of revenue. All persons subject to such taxes must register with the department by completing and filing a registration information form with the department within 60 days after July 1, 1999, or within 15 days after the date the person becomes subject to the tax, whichever date occurs last. However, persons registered under prior law, or who have filed a return under prior law, are not required to register for such taxes.

    This bill deletes the provisions exempting persons who are registered under prior law or who have filed a return under prior law from being required to register for such taxes, making all persons subject to the taxes required to register with the department.

  • FiscalNote for HB0793/SB0849 filed under HB0793

  • House Floor and Committee Votes

    Votes for Bill HB0793 by the House are not available.

    Senate Floor and Committee Votes

    Votes for Bill SB0849 by the Senate are not available.