Amend the bill, as and if amended, Part IB, Section 90, STATEWIDE REVENUE, page 536, paragraph 90.21, after line 21 by adding:
/ During the current fiscal year, in applying the revenue statues of this State, the department's interpretation of those statutes must be based solely on the plain meaning of the statute's text and the legislative intent giving rise to the enactment of the statutes. Terms contained in the tax statutes of this State may not be given broader meaning beyond the meaning of the statute. Any ambiguity in the meaning of a revenue statute must be resolved in favor of the taxpayer. /
Renumber sections to conform.
Amend sections, totals and title to conform.