___________________ moved that SB 176 be amended as follows:
" 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. "