HB38 Summary

• Governor appoints Taxpayer Advocate from candidates nominated by a newly created Taxpayer Advocate Selection Committee, removing previous commissioner appointment authority.

• Taxpayer Advocate must maintain a public website separate from the Department of Revenue website with advocate activities and taxpayer resources.

• Taxpayer Advocate required to submit annual report by January 15 to legislative leadership identifying ambiguities in state tax law and recommendations to resolve them.

• Taxpayer Advocate gains duty to promote taxpayer interests in disputes involving tax law ambiguities and work to resolve those disputes in taxpayer's favor.

• Assistant commissioner's authority to approve taxpayer assistance orders is removed; only commissioner approval is permitted.