Department barred from taking collection actions with

respect to certain tax liabilities. The department shall take no action to enforce collection of gross receipts tax for a tax period prior to July 1, 2019 on persons engaging in business if that person: A. lacked physical presence in the state; and B. did not report taxable gross receipts prior to July 1, 2019. History: 1978 Comp., § 7-9-7.1, enacted by Laws 1993, ch. 45, § 1; 1994, ch. 34, § 1; 1995, ch. 50, § 2; 2019, ch. 270, § 31.