A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.

SF 614 proposes several changes to tax administration across various tax types. It allows the Department of Revenue to disclose tax information to law enforcement agencies if there is evidence of intentional tax evasion. The bill also modifies deadlines for property tax refunds and clarifies the process for extensions on property tax relief claims, affecting property owners. Additionally, it clarifies the definition of "held" for the farm tenancy income tax exclusion and aligns state audit procedures for pass-through entities with federal tax code provisions.