2267-S AMH .... LONG 76

SHB 2267 - H AMD 531 FAILED 4/26/03

By Representative ____________

   On page 21, line 27, after "documents." strike everything through "(5)))" on line 32 and insert: "Any specific written instructions by the department of revenue shall be clearly identified as such and shall inform the taxpayer that failure to follow the instructions may subject the taxpayer to the penalties imposed by this subsection. The department has the burden of proving that any penalty applies under this section.

   (((5)))""

EFFECT: Restores requirement that written instructions from the Department of Revenue to taxpayers are binding only if the instructions are clearly identified and include a warning that failure to comply will result in penalties. Places the burden of proving penalties on the Department of Revenue.