135.815. Verification of applicant's tax payment status, when, effect of delinquency--employment of unauthorized aliens, effect of.
Verification of applicant's tax payment status, when, effect ofdelinquency--employment of unauthorized aliens, effect of.
135.815. 1. Prior to authorization of any tax credit application, anadministering agency shall verify through the department of revenue thatthe tax credit applicant does not owe any delinquent income, sales, or usetaxes, or interest or penalties on such taxes, and through the departmentof insurance, financial institutions and professional registration that theapplicant does not owe any delinquent insurance taxes. Such delinquencyshall not affect the authorization of the application for such tax credits,except that the amount of credits issued shall be reduced by theapplicant's tax delinquency. If the department of revenue or thedepartment of insurance, financial institutions and professionalregistration concludes that a taxpayer is delinquent after June fifteenthbut before July first of any year, and the application of tax credits tosuch delinquency causes a tax deficiency on behalf of the taxpayer toarise, then the taxpayer shall be granted thirty days to satisfy thedeficiency in which interest, penalties, and additions to tax shall betolled. After applying all available credits towards a tax delinquency,the administering agency shall notify the appropriate department, and thatdepartment shall update the amount of outstanding delinquent tax owed bythe applicant. If any credits remain after satisfying all insurance,income, sales, and use tax delinquencies, the remaining credits shall beissued to the applicant, subject to the restrictions of other provisions oflaw.
2. Any applicant of a tax credit program contained in the definitionof the term "all tax credit programs" who purposely and directly employsunauthorized aliens shall forfeit any tax credits issued to such applicantwhich have not been redeemed, and shall repay the amount of any tax creditsredeemed by such applicant during the period of time such unauthorizedalien was employed by the applicant. As used in this subsection, the term"unauthorized alien" shall mean an alien who does not have the legal rightor authorization under federal law to work in the United States, as definedunder Section 8 U.S.C. 1324a(h)(3).
(L. 2004 S.B. 1099, A.L. 2008 H.B. 2058 merged with S.B. 718)