It amends the definition of "tax" to include any amount assessed by the State Tax Assessor under Title 36.

It establishes a civil penalty for persons who are required to file returns electronically and who fail to do so.

It permits disclosure of confidential tax information to the Department of Health and Human Services for purposes related to the administration and collection of the new hospital tax and the service provider tax.

It corrects the name of the state agency to which information pertaining to the quality child care investment credit may lawfully be disclosed.

It authorizes the Bureau of Revenue Services to provide copies of pass-through entity tax returns to members, officers and certain other related parties of the entity.

It permits the Bureau of Revenue Services to disclose whether a person has been issued a resale certificate under the sales and use tax law.

It authorizes the Bureau of Revenue Services to disclose to the Department of the Secretary of State, Bureau of Motor Vehicles or the Department of Inland Fisheries and Wildlife, Bureau of Administrative Services whether use tax has been paid on a vehicle or recreational vehicle.

It clarifies the State Tax Assessor's authority to require electronic filing of payroll taxes by payroll processors and certain large employers.

It extends the period within which a municipality that has experienced a sudden and severe disruption in its municipal valuation may request an adjustment to its equalized valuation by about 105 days. This will give municipal officials requesting an adjustment due to sudden and severe disruption the same filing period as that provided under current law for filing an appeal on the equalized valuation or minimum assessing standards.

It clarifies that film production qualifies as production for purposes of the sales and use tax law.