2001 REGULAR SESSION (71st) A AB460 R1 921
ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend section 1, pages 1 and 2, by deleting lines 18 through 22 on page 1 and lines 1 through 7 on page 2 and inserting:
“(b) [Remit] Except for the amount of money withheld pursuant to subsection 3, remit to the department of taxation[:
(1) One-third of] the fees collected by the short-term lessor during the immediately preceding [year] calendar quarter pursuant to this section . [; and
(2) Of the remainder of those fees, any amount in excess of]
3. A short-term lessor may deduct and withhold from the total fees otherwise due from him an amount equal to the total amount of vehicle licensing fees and taxes paid by the short-term lessor during the immediately preceding [year] calendar quarter pursuant to this chapter[.
3.] , except that the total amount deducted and withheld by a single short-term lessor each calendar quarter must not exceed $25,000. For the purposes of this subsection, a short-term lessor and all of its subsidiaries and affiliates that share any common ownership shall be deemed to constitute a single short-term lessor.
4. The department of taxation shall deposit all money received”.