AMENDMENT FOR PRINTED BILL
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___________________ moved that SB 36 be amended as follows:


    On page 1 of the printed bill, delete lines 12 and 13 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 2, delete lines 15 and 16 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 3, delete lines 8 and 9 and insert "each monthly period and remit the tax remitted on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 4, delete lines 2 and 3 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 4, delete lines 19 and 20 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 5, delete lines 13 and 14 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 6, delete lines 8 and 9 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 7, delete lines 1 and 2 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 7, delete lines 18 and 19 and insert "monthly period and remit the tax on or before the second to the last twenty-fifth day of the month following each monthly period.".

    On page 8, line 13, delete everything after "before the" and insert "twenty-fifth day of the month following each period.".

    On page 9, line 6, delete everything after "before the" and insert "second to the last twenty-fifth day of the month following each period. For the".

    On page 9, delete lines 9 and 10 and insert "the month which are If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a."

    On page 10, delete lines 18 and 19 and insert "this section shall be made on or before the second to the last twenty-fifth day of the month following each monthly period. Remittances are considered".

    On page 10, line 23, delete "A business day is" and insert "If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not".

    On page 10, line 24, delete "not a day that is".

    On page 12, line 5, delete "timely if received" and insert "due".

    On page 12, line 8, delete everything after "before the" and insert "twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday".

    On page 12, delete line 9.

    On page 12, delete line 21 and insert "on or before the second to the last twenty-fifth day of the month following each semiannual period. For the ".

    On page 13, delete line 1 and insert "the Federal Reserve Bank is closed.".

    On page 13, line 4, delete everything after "before the" and insert "second to the last twenty-fifth day of the month following".

    On page 13, line 5, delete "each monthly period." and insert "each monthly period.".

    On page 13, line 8, delete everything after "closed" and insert ".".

    On page 13, delete line 9.

    On page 13, line 13, delete everything after "before the" and insert "second to the last twenty-fifth day of the month following each quarterly".

    On page 13, line 14, remove the overstrikes from "period."

    On page 13, line 17, delete everything after "closed" and insert ".".

    On page 13, delete line 18.

    On page 14, line 6, delete "nineteenth" and insert "twenty-second".

    On page 19, line 5, delete "second business day" and insert "twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday,".

    On page 19, delete line 6.

    On page 20, line 20, delete everything after "before the" and insert "second to the last twenty-fifth day of the month following each monthly period. For the purpose".

    On page 20, delete lines 23 and 24 and insert "If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or

a day on which the Federal Reserve Bank is closed.".


    On page 20, after line 24, insert:

"    Section 38. Any electronic filing not made by the twentieth day of the month as required by this Act but made no later than the twenty-third day of that month may not be assessed penalty pursuant to § 10-59-6 for late filing. Any electronic payment not made by the twenty-fifth day of the month as required by this Act but made no later than the second to last business day of that month may not be assessed interest pursuant to § 10-59-6 for late payment. This section is repealed on July 1, 2018.".