SB1010 Summary

• Resolves multiple conflicting and defective legislative amendments from 2016 by consolidating overlapping versions of statutes and repealing duplicative enactments to comply with constitutional requirements on bill titling and single-subject rules.

• Amends sections 10-130, 41-2501, 42-5009, 42-5061, 42-5159, and 49-1201 to incorporate delayed or incompatible amendments that could not be blended during normal legislative processing.

• Transfers section 38-962 from title 38, chapter 6, article 1 to title 38, chapter 4, article 5 as section 38-672 to preserve its intent before the original article's scheduled repeal.

• Transfers and renumbers title 41, chapter 16, article 5 sections to title 32, chapter 20, article 11 and provides delayed repeal of section 35-319 contingent on approval of constitutional amendments in a May 2016 special election.

• Applies retroactively to taxable periods beginning May 31, 1998 for transaction privilege tax provisions, with claims for refund limited to $1,000 aggregate and must be filed by December 31, 2016.