UPIA-FAILURE TO FILE
Do you support it?
Want to know if it passes?
We'll email you when SB 2906 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on SB 2906.
You're tracking SB 2906
We'll email you the moment it moves.
SB 2906 — UPIA-FAILURE TO FILE
Last action — Added as Chief Co-Sponsor Sen. Dale Fowler
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
2In Committee
-
3Passed Senate
-
4Passed House
-
5To Executive
-
6Enacted
This bill died with 101st Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Summary
Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2021.
Bill Text
- Introduced View text Current html
Action History
-
Added as Chief Co-Sponsor Sen. Dale Fowler
-
Referred to Assignments
-
First Reading
-
Filed with Secretary by Sen. Dan McConchie
Sponsors
- Dale Fowler · Cosponsor
- Dan McConchie · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 2 co-sponsors · 181 not signed on
Sponsors (0)
None.
Co-sponsors (2)
- Dale Fowler Republican
- Dan McConchie Republican
Not signed on (181)
181 members have not signed on to this bill.
Show all 181 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does SB 2906 do?
- Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2021.
- Who sponsors SB 2906?
- SB 2906 is sponsored by Dale Fowler (Republican) and Dan McConchie (Republican).
- What is the current status of SB 2906?
- This bill died with 101st Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 2906?
- Track SB 2906 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on SB 2906
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of SB 2906
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →