SB 13-122: Criminal Defendant's Rights and Tax Fraud Provisions

General Criminal Procedure Rights

• Prosecution must provide all discovery documents to defendants at no cost, with initial discovery within 20 days of first appearance and subsequent discovery within 72 hours of receipt
• Courts must provide written rulings on defendant motions filed at least 10 days before trial and must hold hearings on motions to dismiss

Tax Fraud Crime Modifications

• Tax fraud crimes exceeding $3,000 remain class 5 felonies; tax fraud of $3,000 or less becomes class 1 misdemeanor with penalties limited to 25% fine of taxes owed and up to one year probation for first offense
• Statute of limitations for tax fraud begins on the date the tax return is due, with trials in the county where return was filed and prosecution by local district attorney only

Tax Fraud Case Special Protections

• Courts must dismiss all charges with prejudice if IRS rules defendant has no untaxed federal income for the relevant tax year
• Defendants acquitted or having charges dismissed are entitled to attorney fees, costs, and actual damages from the district attorney
• Monetary bond for tax fraud defendants cannot exceed the tax owed as specified in charging documents, excluding interest
• Appeals transcripts must be delivered within 90 days and appellate opinions issued within one year of notice of appeal

Administrative Provisions

• Creates $100 civil penalty for failure to file state tax returns, enforceable only by district attorney in defendant's jurisdiction
• District attorneys must notify suspects of investigation intent within 7 days and allow 24-hour voluntary surrender window before arrest