176fd

    On the Senate engrossed bill, delete everything after the enacting clause and insert:

"    Section 1. That § 10-59-31 be amended to read as follows:

    10-59-31. The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is widespread bonafide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to determine the taxability of the transactions through written communications with the department. "