MINUTES OF THE

      SENATE COMMITTEE ON TAXATION

 

      Sixty-seventh Session

      January 19, 1993

 

 

 

The Senate Committee on Taxation was called to order by Chairman Dean A. Rhoads, at 1:40 p.m., on Tuesday, January 19, 1993, in Room 224 of the Legislative Building, Carson City, Nevada.  Exhibit A is the Meeting Agenda.  Exhibit B is the Attendance Roster.

 

 

COMMITTEE MEMBERS PRESENT:

 

Senator Dean A. Rhoads, Chairman

Senator Ann O'Connell, Vice Chairman

Senator Randolph J. Townsend

Senator Sue Lowden

Senator Raymond C. Shaffer

Senator Ernest E. Adler

 

COMMITTEE MEMBERS ABSENT:

 

Senator Bob Coffin

 

GUEST LEGISLATORS PRESENT:

 

None

 

STAFF MEMBERS PRESENT:

 

Kevin Welsh, Deputy Fiscal Analyst

Billie Brinkman, Committee Secretary

 

OTHERS PRESENT:

 

See Guest List. (Exhibit B)

 

Chairman Rhoads announced future committee meetings would be held at 2 p.m.

 

Chairman Rhoads introduced the staff members, Billie Brinkman, committee secretary, and Kevin Welsh, Deputy Fiscal Analyst.

 

Chairman Rhoads outlined the agendas for the next few Committee meetings which will include reviews of the tax situation in Nevada and possibly some historical projections of tax developments through the years.

 

Chairman Rhoads indicated the proposed committee rules (Exhibit C) have some minor changes and outlined those changes for the Committee.

 

      SENATOR TOWNSEND MOVED ADOPTION OF COMMITTEE RULES.

 

      SENATOR O'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

Chairman Rhoads called for introduction of bill draft requests (BDRs).

 

BDR 32-869  authorizes acquisition of certain property by local government for open-space use without paying delinquent taxes on property.

 

      SENATOR ADLER MOVED FOR COMMITTEE INTRODUCTION OF BDR 32-869.

 

      SENATOR TOWNSEND SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR 43-648 repeals provision exempting from vehicle privilege tax certain vehicles registered by dealer.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

        BDR 43-648.

 

      SENATOR ADLER SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR 32-291 requires regional transportation commission in certain counties to develop transportation plans and programs in compliance with federal law.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-291.

 

      SENATOR O 'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR 32-295 changes terms to be served by members of regional transportation commissions in larger counties.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-295.

 

      SENATOR LOWDEN SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

 

 

BDR 32-656 requires certain persons for whom audits outside of state are necessary to pay travel and other actual expenses incurred by department of taxation in conducting audit.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-656.

 

      SENATOR O'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR 32-660 expands authority of Nevada tax commission to adopt regulations for carrying out policies of state board of equalization relating to taxation and equalization.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-660.

 

      SENATOR O'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR 32-906 makes various changes in assistance to older persons.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-906.

 

      SENATOR SHAFFER SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR 32-1167       revises provision governing sales of cigarettes between wholesale dealers.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-1167.

 

      SENATOR O'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

BDR  32-677       eliminates exemption of certain household goods and furniture from property tax.

 

      SENATOR TOWNSEND MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-677.

 

      SENATOR O'CONNELL SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

The meeting of the Senate Committee on Taxation was adjourned at 1:50 p.m.

 

 

 

                  RESPECTFULLY SUBMITTED:

 

 

                                          

                  Billie Brinkman

                  Committee Secretary

 

 

 

APPROVED BY:

 

 

 

 

                                

Senator Dean A. Rhoads, Chairman

 

 

DATE:                           

??

 

 

 

 

 

 

 

Senate Committee on Taxation

January 19, 1993

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