Nevada 31st (2020) Special Session Status: Enacted

SB 3 — Revises provisions governing governmental financial administration. (BDR 32-10)

Last action — Approved by the Governor. Chapter 4.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced July 09, 2020. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

AN ACT relating to governmental financial administration; temporarily accelerating the collection of a portion of the tax upon the net proceeds of minerals; temporarily requiring persons who extract minerals to pay a portion of the tax on the net proceeds of the estimated royalties that will be paid for certain years; temporarily altering the allocation of a portion of the proceeds of the basic governmental services tax; requiring the Department of Taxation to allow for the payment of delinquent taxes, fees or assessments without a penalty for a limited period in certain circumstances; and providing other matters properly relating thereto.

Bill Text

What changed in the latest version

379 added · 413 removed

379 line(s) added, 413 removed.

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(Reprinted with amendments adopted on July 15, 2020) FIRST REPRINT S.B.
Senate Bill No.
3 SENATE B ILLN O.
3–Committee of the Whole CHAPTER..........
3–COMMITTEE OF THE W HOLE JULY 9, 2020 ____________ Referred to Committee of the Whole SUMMARY—Revises provisions governing governmental financial administration.
(BDR 32-10) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
Existing law provides for the taxation of the net proceeds of minerals based upon the actual net proceeds from the preceding calendar year.
the actual net proceeds from the preceding calendar year.
(NRS 362.100-362.240) ExistinglawrequiresthepersonextractinganymineralinthisStatetofileastatement which shows the estimated gross yield and estimated net proceeds from each paid during the current calendar year.
(NRS 362.100-362.240)d upon ExistinglawrequiresthepersonextractinganymineralinthisStatetofileastatement which shows the estimated gross yield and estimated net proceeds from each operation for the current calendar year and an estimate of all royalties that will be paid during the current calendar year.
(NRS 362.115) Sections 2 and 3 of this bill be temporarily require advance payment of the portion of the tax that is distributed to the State General Fund, based upon the estimated net proceeds and royalties for the current calendar year.
(NRS 362.115) Sections 2 and 3 of this bill temporarily require advance payment of the portion of the tax that is distributed to the State General Fund, based upon the estimated net proceeds and royalties for the current calendar year.
Section 12 of this bill provides that the collection of the tax on net proceeds of minerals reverts back to the former method of collection on actual tax on the net proceeds of minerals imposed for calendar year 2023 will be paid in advance during fiscal year 2023, section 8 of this bill enacts transitory provisions governing the duties of the Department of Taxation for fiscal year 2024.
Section 12 of this bill provides that the collection of the tax on net proceeds beginning for calendar year 2024.
Existing law imposes a basic tax for governmental services for the privilege of operating any vehicle upon the public highways of this State, which is collected by - *SB3_R1* – 2 – the Department of Motor Vehicles.
However, because a portion of theal tax on the net proceeds of minerals imposed for calendar year 2023 will be paid in advance during fiscal year 2023, section 8 of this bill enacts transitory provisions governing the duties of the Department of Taxation for fiscal year 2024.
(NRS 371.030, 482.260) Existing law sets forth depreciation schedules for determining the valuation of a vehicle that is used to calculate the amount of governmental services taxes due each year for used vehicles.
Existing law imposes a basic tax for governmental services for the privilege of operating any vehicle upon the public highways of this State, which is collected by the Department of Motor Vehicles.
increased the amount of governmental services taxes due annually for used vehicles by reducing the amount of depreciation allowed and increasing the minimum tax.
(NRS 371.030, 482.260) Existing law sets forth calculate the amount of governmental services taxes due each year for used vehicles.
(NRS 371.060) Senate Bill No.
429 of the 2009 Legislative Session (S.B.
429) increased the amount of governmental services taxes due annually for used vehicles by reducing the amount of depreciation allowed and increasing the minimum tax.
(NRS 482.182) Sections 5.5 of these proceeds be transferred to the State General Fund.
(NRS 482.182) Sections 5.5 and 6 of this bill temporarily require the Department to direct that the entire amount billlimitthischangetogovernmentalservicestaxescollectedforaregistrationperiod of this beginning on or after July 1, 2020, and ending on or before June 30, 2021.
Sections 9 and 12 of thist billlimitthischangetogovernmentalservicestaxescollectedforaregistrationperiod beginning on or after July 1, 2020, and ending on or before June 30, 2021.
Section 10 of this bill requires the Department of Taxation to establish an amnesty program pursuant to which a person who is delinquent in the payment of a tax, fee or assessment may pay the amount due without any penalty or interest in certain circumstances.
Section 10 of this bill requires the Department of Taxation to establish an amnesty program pursuant to which a person who is delinquent in the payment of a certain circumstances.
- 31st Special Session (2020) – 2 – EXPLANATION – Matter in bolded italics is new;
may pay the amount due without any penalty or interest in THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
In addition to the statement required by subsection 1 of NRS 362.110, each person extracting any mineral in this State [shall,] :
In addition to the statement required by subsection of NRS 362.110, each person extracting any mineral in this State [shall,] :
(a) Shall, on or before March 1 of each year, file with the Department a statement showing the estimated gross yield and estimated net proceeds fromeachsuch operationfor theentirecurrent calendar year and an estimate of all royalties that will be paid during the current calendar year [.] and shall pay a portion of the tax upon the net proceeds and upon the royalties so estimated in an amount equaltotheestimatednetproceedsandroyaltiesmultipliedbya rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada.
(a) Shall, on or before March 1 of each year, file with the Department a statement showing the estimated gross yield and estimated net proceeds fromeachsuch operationfor theentirecurrent calendar year and an estimate of all royalties that will be paid during the current calendar year [.] and shall pay a portion of the tax upon the net proceeds and upon the royalties so estimated in an amount equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada.
The additional estimated tax liability must be calculated by determining the difference between the revised estimates of net proceeds based on the recent production figures as indicated by the - *SB3_R1* – 3 – quarterly reports and the original estimate supplied pursuant to paragraph (a).
The additional estimated tax liability must be calculated by determining the difference between the revised estimates of net proceeds based on the recent production figures as indicated by the quarterly reports and the original estimate supplied pursuant to paragraph (a).
(a) Use the statement filed pursuant to subsection 1 [only] to prepare estimates for use by local governments in the preparation of their budgets;
prepare estimates for use by local governments in the preparation of their budgets;
and (b) Submit those estimates to the local governments on or before March 15 of each year.
and - 31st Special Session (2020) – 3 – March 15 of each year.timates to the local governments on or before Sec.
Sec.
3.
must be paid on or before May 10 of the year in which the certificate is received.
The tax due as indicated in the certificate and any penalty must be paid on or before May 10 of the year in which the certificate is received.
If the amount paid pursuant to paragraph (a) of subsection 1 of NRS 362.115 in the prior calendar year is less than 90 percent of the amount certified pursuant to this section as the net proceeds of any minerals extracted and royalties paid during the prior calendar year multiplied by a rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the Stateof Nevada, the amount duemust include a penalty of 10 percent of the amount by which that portion of the tax was underpaid unless:
If the amount paid pursuant to paragraph (a) of subsection of NRS 362.115 in the prior calendar year is less than 90 percent of the amount certified pursuant to this section as the net proceeds of any minerals extracted and royalties paid during the prior calendar year multiplied by a rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the Stateof Nevada, the amount duemust include a penalty of 10 percent of the amount by which that portion of the tax was underpaid unless:
(a) The amount paid pursuant to paragraph (a) of subsection 1 of NRS 362.115 in the prior calendar year is equal to or greater than the liability of the operation for the preceding calendar year for the portion of the tax that is equal to the net proceeds of any - *SB3_R1* – 4 – minerals extracted and royalties paid during that calendar year multipliedby arateequaltotherateasdetermined pursuanttoNRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada;
(a) The amount paid pursuant to paragraph (a) of subsection 1 of NRS 362.115 in the prior calendar year is equal to or greater than the liability of the operation for the preceding calendar year minerals extracted and royalties paid during that calendar year any multipliedby arateequaltotherateasdetermined pursuanttoNRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada;
or (b) The person files quarterly reports pursuant to paragraph (b) of subsection 1 of NRS 362.115 in a timely manner for that year and the total of all payments exceeds 90 percent of the amount certified as the net proceeds of any minerals extracted and royalties paid during the prior calendar year multiplied by a rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada.
or (b) The person files quarterly reports pursuant to paragraph (b) of subsection 1 of NRS 362.115 in a timely manner for that year and the total of all payments exceeds 90 percent of the amount certified as the net proceeds of any minerals extracted and royalties - 31st Special Session (2020) – 4 – rate as determined pursuant to NRS 362.140 minus the combinedl to the rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada.
If an overpayment was made on the portion of the tax upon the net proceeds and royalties equal to the net proceeds and the royalties multiplied by the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada, the overpayment must be credited toward the payment due on May 10 of the next calendar year.
If an overpayment was made on the portion of the tax upon the net proceeds and royalties equal to the net proceeds and the royalties multiplied by the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada, the overpayment must be credited toward the payment due on May 10 of the next calendar certificate or an amount of tax due for that year which is less than an overpayment made for the preceding year, the amount or remaining amount of the overpayment must, after being credited against any amount then due from the taxpayer in accordance with NRS 360.236, be refunded to the taxpayer within 30 days after the certification was sent to the taxpayer.
If the certificate shows a net loss for the year covered by the certificate or an amount of tax due for that year which is less than an overpayment made for the preceding year, the amount or remaining amount of the overpayment must, after being credited against any amount then due from the taxpayer in accordance with NRS 360.236, be refunded to the taxpayer within 30 days after the certification was sent to the taxpayer.
Sections 4 and 5.
Sec.
4.
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5.
(Deleted by amendment.) Sec.
Except as otherwise provided in subsection 5, after deducting the amount withheld by the Department and the amount credited to the Department pursuant to subsection 6 of NRS 482.180, and the amount transferred to the State General Fund [and the State Highway Fund] pursuant to NRS 482.182, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for each county by the Department and its agents during the preceding - *SB3_R1* – 5 – month, and that money must be distributed monthly as provided in this section.
Except as otherwise provided in subsection 5, after deducting the amount withheld by the Department and the amount credited to the Department pursuant to subsection 6 of NRS 482.180, and the amount transferred to the State General Fund [and the State Highway Fund] pursuant to NRS 482.182, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for month, and that money must be distributed monthly as provided ing this section.
For the purpose of calculating the amount of the basic governmental services tax to be distributed to the county school district, the taxes levied by each local government, special district and enterprise district are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district’sdebtservice,istherateestablishedpursuanttoNRS361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributabletoa district’sdebtserviceinanyfiscal yearis greaterthan its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.
For the - 31st Special Session (2020) – 5 – purpose of calculating the amount of the basic governmental services tax to be distributed to the county school district, the taxes levied by each local government, special district and enterprise district are the product of its certified valuation, determined pursuant to subsection 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district’sdebtservice,istherateestablishedpursuanttoNRS361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributabletoa district’sdebtserviceinanyfiscal yearis greaterthan its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.
(b) “Local government” has the meaning ascribed to it in NRS 360.640.
NRS 360.640.l government” has the meaning ascribed to it in (c) “Received or collected for each county” means:
(c) “Received or collected for each county” means:
5.21 percent Lyon................2.90 percent - *SB3_R1* – 6 – Clark.............
5.21 percent Lyon................2.90 percent Clark.............
22.54 percentMineral............2.40 percent Douglas...........
22.54 percent Mineral............2.40 percent Douglas...........
13.31 percenPershing..........7.00 percent Esmeralda.......
13.31 percent Pershing..........7.00 percent Esmeralda.......
3.10 percentWashoe.........12.24 percent Humboldt........
3.10 percent Washoe.........12.24 percent Humboldt........
3.88 percent 9 (2) For all other basic and supplemental governmental services tax received or collected by the Department, the amount attributable to each county based on the county of registration of the vehicle for which the tax was paid.
3.88 percent - 31st Special Session (2020) – 6 – services tax received or collected by the Department, the amount attributable to each county based on the county of registration of the vehicle for which the tax was paid.
[(b) State Highway Fund from the proceeds of the basic governmental services tax collected by the Department and its agents during the preceding month, 75 percent of the amounts indicated pursuant to this section.] 2.
[(b) State Highway Fund from the proceeds of the basic during the preceding month, 75 percent of the amounts indicatedgents pursuant to this section.] 2.
(8) Eight years,isa sumequalto 40 percent ofthose proceeds;
and (8) Eight years,isa sumequalto 40 percent ofthose proceeds;
and (9) Nine years or more, is a sum equal to 67 percent of those proceeds;
(9) Nine years or more, is a sum equal to 67 percent of those proceeds;
and - *SB3_R1* – 7 – (b) Subsection 2 of NRS 371.060 based upon an age of:
and (b) Subsection 2 of NRS 371.060 based upon an age of:
(6) Six years, is a sum equal to 30 percent of those proceeds;
- 31st Special Session (2020) – 7 – (7) Seven years, is a sum equal to 33 percent of thoseroceeds;
(7) Seven years, is a sum equal to 33 percent of those proceeds;
proceeds;
The amount required to be transferred pursuant to subsection 1 from the proceeds of the basic governmental services tax imposed onvehiclestowhichtheminimumamountofthattaxappliespursuant to paragraph (b) of subsection 3 of NRS 371.060 is a sum equal to 63 percent of those proceeds.
The amount required to be transferred pursuant to subsection from the proceeds of the basic governmental services tax imposed onvehiclestowhichtheminimumamountofthattaxappliespursuant to paragraph (b) of subsection 3 of NRS 371.060 is a sum equal to 63 percent of those proceeds.
The tax determined pursuant to NRS 362.130, as that section reads prior to amendment by section 3 of this act, for the calendar year 2020;
The tax determined pursuant to NRS 362.130, as that section reads prior to amendment by section 3 of this act, for the calendar yea2.
and 2.
Notwithstanding any other provision of law, for the calendar year 2023, each person extracting any mineral in this State may file with the Department a quarterlyreport statingan estimate for the year and the actual quarterly amounts of production, gross yield and net proceeds as of March 31, June 30, September 30 and December 31 of that year, and pay any additional amount of the portion of the tax due pursuant to paragraph (a) of subsection 1 of NRS 362.115, as that section read on January 1, 2023.
Notwithstanding any other provision of law, for the calendar year 2023, each person extracting any mineral in this State may file with the Department a quarterlyreport statingan estimate for the year and the actual quarterly amounts of production, gross yield and net that year, and pay any additional amount of the portion of the tax due pursuant to paragraph (a) of subsection 1 of NRS 362.115, as that section read on January 1, 2023.
The additional estimated tax liability must be calculated by determining the difference between the revised estimates of net proceeds based on the recent production figures as - *SB3_R1* – 8 – indicated by the quarterly reports and the original estimate supplied pursuant to paragraph (a) of subsection 1 of NRS 362.115, as that section read on January 1, 2023.
The additional estimated tax liability must be calculated by determining the difference between the revised estimates of net proceeds based on the recent production figures as indicated by the quarterly reports and the original estimate supplied pursuant to paragraph (a) of subsection 1 of NRS 362.115, as that section read on January 1, 2023.
If the person chooses to submit such reports, the reports must be submitted on a form prescribed by the Department not later than the last day of the month following the end of the calendar quarter and payment must be made within 30 days after filing any quarterly report that indicates an additional estimated tax liability.
If the person chooses to submit such reports, the reports must be submitted on a form prescribed by the - 31st Special Session (2020) – 8 – of the calendar quarter and payment must be made within 30 dayshe end after filing any quarterly report that indicates an additional estimated tax liability.
(a) The amount paid pursuant to paragraph (a) of subsection 1 of NRS 362.115, as that section read on January 1, 2023, in calendar year 2023 is equal to or greater than the liability of the operation for the calendar year 2022 for the portion of the tax that is equal to the net proceeds of any minerals extracted and royalties paid during that calendar year multiplied by a rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada;
(a) The amount paid pursuant to paragraph (a) of subsection 1 of NRS 362.115, as that section read on January 1, 2023, in calendar the calendar year 2022 for the portion of the tax that is equal to theor net proceeds of any minerals extracted and royalties paid during that calendar year multiplied by a rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada;
or (b) The person files quarterly reports pursuant to subsection 2 in a timely manner and the total of all payments exceeds 90 percent of the amount certified asthe net proceeds of anyminerals extracted and royaltiespaidduringthecalendaryear2023multipliedbyarateequal to the rate as determined pursuant to NRS 362.140 minus the combined rate oftax ad valoremfor the countyin which the operation is located, including any rate levied by the State of Nevada.
or (b) The person files quarterly reports pursuant to subsection 2 in a timely manner and the total of all payments exceeds 90 percent of the amount certified as the net proceeds of anyminerals extracted and royaltiespaidduringthecalendaryear2023multipliedbyarateequal to the rate as determined pursuant to NRS 362.140 minus the combined rate oftax ad valoremfor the countyin which the operation is located, including any rate levied by the State of Nevada.
The amendatory provisions of sections 5.5 and 6 of this act apply to any proceeds of the basic governmental services tax collected by the Department of Motor Vehicles and its agents which is attributable to any period of registration of a vehicle that begins on or after July 1, 2020, and ends on or before June 30, 2021.
The amendatory provisions of sections 5.5 and 6 of this act apply to any proceeds of the basic governmental services tax is attributable to any period of registration of a vehicle that begins on or after July 1, 2020, and ends on or before June 30, 2021.
Except as otherwise provided in this section and notwithstanding any other provision of law, the Department of Taxationshall establishandconduct a programthat complies withthe requirements of this section and requires the Department to relieve a person who has not paid a tax, fee or assessment required to be paid - *SB3_R1* – 9 – to the Department of all the monetary penalties and interest imposed with regard to the unpaid tax, fee or assessment.
Except as otherwise provided in this section and notwithstanding any other provision of law, the Department of Taxationshall establishandconduct a programthat complies withthe requirements of this section and requires the Department to relieve a person who has not paid a tax, fee or assessment required to be paid to the Department of all the monetary penalties and interest imposed with regard to the unpaid tax, fee or assessment.
Upon the establishment of a program pursuant to this section, the Department of Taxation shall provide notice of the program, including, without limitation, the dates during which the program will be conducted and the manner in which a person may request relief pursuant to the program, on the Internet website maintained by the Department.
Upon the - 31st Special Session (2020) – 9 – of Taxation shall provide notice of the program, including, without limitation, the dates during which the program will be conducted and the manner in which a person may request relief pursuant to the program, on the Internet website maintained by the Department.
(a) Requests relief from the Department by the form or method required by the Department;
required by the Department;
and (b) Exceptasotherwiseprovidedinsubsection4,paystheamount of the unpaid tax, fee or assessment in full to the Department.
and Department by the form or method (b) Exceptasotherwiseprovidedinsubsection4,paystheamount of the unpaid tax, fee or assessment in full to the Department.
(b) Must not apply to any person who:
(b) (1) Has entered into a compromise or settlement agreement with the Department regarding the unpaid tax, fee or assessment;
(1) Has entered into a compromise or settlement agreement with the Department regarding the unpaid tax, fee or assessment;
A person who requests or receives relief pursuant to this section may be selected for an audit and audited by the Department - *SB3_R1* – 10 – receive relief pursuant to this section.on who does not request or Sec.
A person who requests or receives relief pursuant to this section may be selected for an audit and audited by the Department - 31st Special Session (2020) – 10 – of Taxation in the same manner as a person who does not request or receive relief pursuant to this section.
11.
Notwithstanding the provisions of NRS 218D.430, a committee may vote on this act before the expiration of the period prescribed for the return of a fiscal note in NRS 218D.475.
This section applies retroactively from and after July 8, 2020.
11.
Notwithstanding the provisions of NRS 218D.430, a committee may vote on this act before the expiration of the period section applies retroactively from and after July 8, 2020..
This Sec.
H - *SB3_R1*
~~~~~ 20 - 31st Special Session (2020)
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Amendments

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Action History

  1. Approved by the Governor. Chapter 4.

  2. Enrolled and delivered to Governor.

  3. In Senate. To enrollment.

  4. From committee: Amend, and do pass as amended. Declared an emergency measure under the Constitution. Read third time. Amended. (Amend. No. 1.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 19, Nays: 2.) To printer. From printer. To engrossment. Engrossed. First reprint. To Assembly. In Assembly. Read first time. Referred to Committee of the Whole. To committee. From committee: Do pass. Declared an emergency measure under the Constitution. Read third time. Passed. Title approved. (Yeas: 32, Nays: 10.) To Senate.

  5. From printer. To committee.

  6. Read first time. Referred to Committee of the Whole. To printer.

Sponsors

  • Senate Committee of the Whole · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Senate Committee of the Whole

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 3 do?
AN ACT relating to governmental financial administration; temporarily accelerating the collection of a portion of the tax upon the net proceeds of minerals; temporarily requiring persons who extract minerals to pay a portion of the tax on the net proceeds of the estimated royalties that will be paid for certain years; temporarily altering the allocation of a portion of the proceeds of the basic governmental services tax; requiring the Department of Taxation to allow for the payment of delinquent taxes, fees or assessments without a penalty for a limited period in certain circumstances; and providing other matters properly relating thereto.
Who sponsors SB 3?
SB 3 is sponsored by Senate Committee of the Whole.
What is the current status of SB 3?
This bill has been enacted into law. Introduced July 09, 2020. Enacted.
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