Rep. WHITE proposes the following Amendment No. 6 to H. 3488 (COUNCIL\BBM\10210HTC11):

Reference is to Printer's Date .

Amend the bill, as and if amended, by adding an appropriately numbered penultimate SECTION to read:

/ SECTION      __.      A.      Chapter 54, Title 12 is amended by adding:

     "Section 12-54-165.      If a discount is allowed by law for the timely filing of a tax return and payment of the taxes due on the return with the department and the return and payment are received by the department after the date required to receive the discount, the taxpayer may apply to the department in writing for the discount to be allowed if the late filing and payment were caused by circumstances beyond the taxpayer's control. For good cause shown in the application, the department may allow the discount."

B.      Notwithstanding any other effective date provided in this act, this section takes effect upon approval of this act by the Governor and applies for returns due to be filed for taxable periods beginning after July 31, 2010. /

Renumber sections to conform.
Amend title to conform.