l9n/ Oregon

2009 Regular Session

Senate Bill 498

Prohibits Department of Revenue from applying administrative rule to report or return retroactively if taxpayer filed report or return by date it was due.

Became law as Chapter 494, Oregon Laws 2009, signed June 24, 2009, 133 days after it was filed. In force from September 28, 2009.

What it does

The synopsis the Legislative Assembly published with the bill.

Prohibits Department of Revenue from applying <i>or interpreting any law retroactively unless expressly provided by statute, if retroactive application would impose additional liability, interest or penalties on taxpayer. Allows department to apply law retroactively to achieve result favorable to taxpayer</i>]<b> administrative rule to report or return retroactively if taxpayer filed report or return by date it was due</b>. Takes effect on 91st day following adjournment sine die.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the Senate

    1 co-sponsor

    SFR

    Its course

    February 11 to June 24, 2009, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

    Each committee stop sits inside its chamber.

    Every action20 actions on 18 days

    In the SenateFeb 11 to May 583 days

    Waiting for a committeeFeb 11 to Feb 176 days

    Finance and RevenueFeb 17 to Apr 3072 days

    In the House of RepresentativesMay 5 to Jun 1036 days

    Waiting for a committeeMay 5 to May 72 days

    RevenueMay 7 to Jun 428 days

    With the GovernorJun 10 to Jun 2414 days

    Votes

    Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

    • Senate, third reading30–0

      Passed · May 5

    • House of Representatives, third reading48–0

      Passed · Jun 10 · 12 present

    Amendments

    Each amendment offered, and what became of it.

    • Senate committee amendmentAdopted

      Adopted Apr 30

    Text

    Each version as the Legislative Assembly printed it.

    l9n doesn't hold this bill's text yet.

    What happened

    In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

    In the Senate Feb 11 – May 5

    1. Feb 11Introduced
    2. Feb 17Sent to Finance and Revenue
    3. Mar 9Heard in Finance and Revenue
    4. Apr 23Heard in Finance and Revenue
    5. Apr 30Finance and Revenue recommended it as amended
    6. May 4Read a second time
    7. May 5Passed the Senate, 30 to 0

    In the House of Representatives May 6 – Jun 10

    1. May 6Arrived in the House of Representatives
    2. May 7Sent to Revenue
    3. May 26Heard in Revenue
    4. Jun 1Heard in Revenue
    5. Jun 4Revenue recommended it
    6. Jun 8Read a second time
    7. Jun 10Passed the House of Representatives, 48 to 0

    To the Governor Jun 12 – Jun 24

    1. Jun 12Signed in the Senate
    2. Jun 18Signed in the House of Representatives
    3. Jun 24Signed by the Governor
    4. Became chapter 494 of Oregon Laws 2009
    5. In force from September 28, 2009
    All 20 actions, as published
    1. Feb 11Introduction and first reading. Referred to President's desk.Senate
    2. Feb 17Referred to Finance and Revenue.Senate
    3. Mar 9Public Hearing held.Senate
    4. Apr 23Work Session held.Senate
    5. Apr 30Recommendation: Do pass with amendments. (Printed A-Eng.)Senate
    6. May 4Second reading.Senate
    7. May 5Third reading. Carried by Burdick. Passed.Senate
    8. May 6First reading. Referred to Speaker's desk.House of Representatives
    9. May 7Referred to Revenue.House of Representatives
    10. May 26Public Hearing and Work Session held.House of Representatives
    11. Jun 1Work Session held.House of Representatives
    12. Jun 4Recommendation: Do pass.House of Representatives
    13. Jun 8Second reading.House of Representatives
    14. Jun 9Rules suspended. Carried over to June 10, 2009 Calendar.House of Representatives
    15. Jun 10Third reading. Carried by Gelser. Passed.House of Representatives
    16. Jun 12President signed.Senate
    17. Jun 18Speaker signed.House of Representatives
    18. Jun 24Governor signed.Senate
    19. Jun 24Chapter 494, 2009 Laws.Senate
    20. Jun 24Effective date, September 28, 2009.Senate