Statutory Revision Committee. The bill corrects several
defective cross references in the tax statutes. Section 1 of the bill adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Section 2 corrects the cross reference to applicable definitions when calculating the income tax of an electing pass-through entity owner. Section 3 corrects the cross reference used to exclude regulated marijuana products from the definition of agricultural commodities for purposes of a wholesale sale under the state sales tax.
