The department shall report to the Fiscal Division of the Legislative Services Agency on an annual basis the total annual number of deductions claimed and total amount of deposits deducted pursuant to this chapter, the number of taxpayers who submitted an account to the department pursuant to Section 24-11-5(a)(3), and the number of taxpayers who claimed a first-time and second chance home buyer deduction that did not expend the funds pursuant to Section 24-11-7(e), or were subjected to the penalty provisions of Section 24-11-8.
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