Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency.

Header updated to reflect Floor version status with updated page numbering and formatting adjustments throughout the document.

The entire bill text was replaced with a new committee substitute version, primarily involving formatting changes and line number reorganization rather than substantive policy modifications.

Added provision allowing taxpayers to request oral hearings when protesting tax assessments, requiring the Tax Commission to grant such hearings with at least 10 days notice.

Established a post-protest adjustment process allowing taxpayers to request correction of clearly erroneous assessments within one year after an assessment becomes final.

Added authority for the Tax Commission to extend protest filing deadlines by up to 90 days at its discretion.

Clarified that office audits are presumed to review only the filed return, not verifying all items unless specifically heard before the Tax Commission.

Specified that proposed assessments mailed to taxpayers constitute official Tax Commission action.

Header information changed from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE' indicating final passage status

Page numbering and formatting adjusted to reflect final enrolled version with proper pagination

Added 'SUBJECT: Revenue and taxation' line in the enrolled version header section

Added a 90-day extension option for filing protests, with clarification that extensions do not delay the Section 226 notice filing deadline.

New provision requiring the Tax Commission to grant oral hearings when requested by taxpayers, with at least 10 days' written notice.

Clarified that office audits are presumed to review only the filed return, not verify individual items unless specifically challenged at a hearing.

Added procedures for taxpayers to request adjustment of clearly erroneous assessments within one year after an assessment becomes final.

Updated document formatting and committee markup from Proposed Policy Committee Substitute to House Committee Substitute.

Changed document title from 'PROPOSED COMMITTEE SUBSTITUTE' to 'PROPOSED POLICY COMMITTEE SUBSTITUTE' to reflect the bill's progression through the legislative process.

Minor formatting changes including page number updates and line number adjustments throughout the document.

Changed 'related to' to 'related to' in the bill title description (minor grammatical adjustment).

Added a provision declaring an effective date to the bill, which was not explicitly stated in the original version.