View Amendment Current Amendment: FIN to Bill 154

The Committee on Finance proposed the following amendment (DG\154C001.NBD.DG21):

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/ SECTION1. Chapter 54, Title 12 of the 1976 Code is amended by adding:

"Section 12-54-20. (A) An individual that is a party in any action or proceeding with, or on behalf of, the department regarding any tax imposed by this title and administered by the department, is entitled to reasonable attorneys' fees and costs associated with the action or proceeding if:

(1) the indiv idual prevails in the action or proceeding; or

(2) the department does not meet the timeliness requirements set forth in law. For purposes of this item, reasonable attorneys' fees and costs means the fees and costs incurred by the individual due to the department's delay.

(B) For purposes of this section, an individual also includes sole proprietorships, partnerships, and 'S' corporations, including limited liability companies taxed as sole proprietorships, partnerships, or 'S' corporations."/