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Bill

LC 3999

Generally revise laws regarding the department of revenue

2025 Regular Session

Broad rewrite of Department of Revenue laws; updates to tax administration expected, but the draft died, so exact provisions and effects are unknown.

(LC) Draft Died in Process
#taxation(generally)
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WeVote Research Nonpartisan
Bill Summary · LC 3999

Summary of LC 3999: Generally revise laws regarding the department of revenue

Key Facts

  • Bill Number: LC 3999
  • Title: Generally revise laws regarding the department of revenue
  • Status: Draft Died in Process
  • Introduced: December 15, 2024
  • Classification: bill
  • Subject: Taxation (Generally)

Current Status and Timeline

  • 2024-12-15: Drafter Assigned
  • 2024-12-15: Draft On Hold
  • 2025-05-22: Draft Died in Process

The bill has not advanced beyond the draft stage and NATO remains an inactive measure at this time.

Purpose and Scope (Based on Title)

The bill is described as a general revision of laws governing the Department of Revenue (DOR). While the text is not publicly provided here, a generic “revise laws” bill typically aims to update, reorganize, or codify existing tax administration statutes. This can include clarifying authorities, aligning statutes with current practices, and addressing gaps or ambiguities in how the DOR administers taxes and related programs.

Potential Provisions and Impacts (Indicative, Not Specific)

Because no statutory text is attached, the following areas are common in broad DOR revisions and may or may not be included:
- Governance and Organization: Revisions to DOR structure, leadership authority, and delegations of rulemaking or enforcement responsibilities.
- Tax Administration: Updates to filing, processing of returns, refunds, late payments, penalties, and interest calculations.
- Audits and Compliance: Changes to audit authority, assessment procedures, collection remedies, and enforcement timelines.
- Taxpayer Rights and Due Process: Revisions to notices, hearings, protest processes, and appeal procedures.
- Tax Types and Credits: Clarification or modification of existing taxes, exemptions, deductions, credits, or incentives administered by the DOR.
- Administrative Rules: Adjustments to rulemaking authority, public comment processes, and rule validity.
- Technology and Data: Provisions related to information technology systems, data management, privacy, and cybersecurity for tax data.
- Funding and Oversight: Provisions affecting DOR funding, staffing, performance metrics, and annual reporting.

Who Would Be Affected

  • Taxpayers and Tax Professionals: If administrative procedures or rights are altered, filing, appeals, or penalties could be impacted.
  • Businesses and Organizations: Changes in tax administration or exemptions could affect compliance costs and eligibility.
  • DOR Employees: Revisions to internal processes, structure, or authority may influence operations and training.
  • Other State Agencies: Interagency coordination or information-sharing provisions could impact coordination on revenue-related matters.

Procedural and Timeline Considerations

  • As of the latest record, LC 3999 is marked as “Draft Died in Process.” There is no indication of a future schedule for reintroduction. If reintroduced, the bill would typically follow standard legislative steps (committee hearings, amendments, votes in chamber(s), and potential conference committee) before any enactment or veto considerations.

Bottom Line

LC 3999 proposes a broad revision of the laws governing the Department of Revenue. With no public text available and the bill having died in process, its exact changes and impacts remain unknown. If introduced again, readers should look for a full bill text to assess specific provisions, fiscal impact, and the parties affected.

Compiled from official sources — confirm details with the bill’s official record.

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