S595 - Various Revenue Laws Changes. (SL 2026-31)

• Increasing from $500 to $2,000 the penalty for filing a frivolous return.
• Requiring the Secretary to request from an interactive sports wagering operator, no more than one time per calendar year, certain tax-related information for every registered player that received winnings of at least two thousand dollars ($2,000) in the prior calendar year.
• Clarifying that certain tax information contained in an application for licensure is protected from public disclosure, even if a tax is not imposed on the license.
• Postponing from July 1, 2027, to July 1, 2030, the effective date of the graduated failure to pay penalty schedule.

This Part became effective July 2, 2026.