DE HB144

Clarifies that Chapter 5 of Title 30 provides a single unified set of administrative and enforcement procedures for all taxes administered by the Division of Revenue, effective for tax periods beginning January 1, 1992.

Updates references in Section 534(c) from "partnership" to "pass-through entity" and replaces repealed code references with current statutory citations for penalties on entities failing to file required returns or information.

Revises Section 534(d) to replace outdated references to repealed provisions with current requirements under Section 1605(a)(2) of Title 30 for pass-through entity compliance and penalties.

Removes cross-reference in Section 534(i) to a now-repealed subsection while maintaining the general rule that penalties under subsections (a) and (b) are reduced to avoid duplication for tax periods beginning after December 31, 1994.

Expands the definition of "person" subject to willful tax evasion penalties in Section 535(e) to explicitly include members and officers of pass-through entities as defined in Section 1601 of Title 30.