HB 1357 -
By Representative Chandler
ADOPTED 03/07/2011
On page 7, line 12, after "liabilities," strike "including" and insert "or willfully disregarded"
On page 7, line 30, after "instructions." insert "A taxpayer will be considered to have willfully disregarded the requirement to file returns or remit payment electronically if the department has mailed or otherwise delivered the specific written instructions to the taxpayer on at least two occasions."
EFFECT: Extends the 10 percent penalty only if the taxpayer willfully disregards the written instructions.