Makes technical changes relating to the rescindment of certificates of authority clarifying that a failure to file a report or return relates only to.
The bill amends the tax law to clarify that a failure to file a report or return relates only to the person's obligation to pay taxes. It modifies the conditions under which a certificate of authority can be revoked or suspended, ensuring that such actions are tied specifically to tax payment obligations. The changes apply to notices for rescindment issued on and after January 1, 2016.
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