1998 Legislation
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SENATE BILL NO. 1476 – Tobacco prod, tax, Toxicology Lab

SENATE BILL NO. 1476

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Daily Data Tracking History



S1476..........................................................by EDUCATION
TOBACCO PRODUCTS - TAX - Amends existing law to revise the distribution of
moneys from taxes on tobacco to provide a distribution first to toxicology
lab purposes, and to divide the balance between schools for substance abuse
programs and the Department of Juvenile Corrections for distribution  to
the counties for juvenile probation services.

02/16    Senate intro - 1st rdg - to printing
02/17    Rpt prt - to Loc Gov

Bill Text


S1476


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fourth Legislature                 Second Regular Session - 1998
                                                                        

                                      IN THE SENATE

                                   SENATE BILL NO. 1476

                                  BY EDUCATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO DISTRIBUTION OF TAX IMPOSED ON TOBACCO PRODUCTS; AMENDING  SECTION
 3        63-2552A, IDAHO CODE, TO PROVIDE A DISTRIBUTION DIRECTLY TO THE DEPARTMENT
 4        OF  LAW ENFORCEMENT FOR TOXICOLOGY LAB CAPACITY AND TO MAKE TECHNICAL COR-
 5        RECTIONS.

 6    Be It Enacted by the Legislature of the State of Idaho:

 7        SECTION 1.  That Section 63-2552A, Idaho Code, be, and the same is  hereby
 8    amended to read as follows:

 9        63-2552A.  ADDITIONAL  TAX  IMPOSED  --  RATE.  (1) In addition to the tax
10    imposed in section 63-2552, Idaho Code, from and after July 1, 1994, there  is
11    levied and there shall be collected an additional tax upon the sale, use, con-
12    sumption,  handling,  or distribution of all tobacco products in this state at
13    the rate of five  per cent   percent  (5%) of the whole-
14    sale sales price of such tobacco products. Such tax shall be  imposed  at  the
15    time the distributor:
16        (a)  Brings,  or  causes  to  be brought, into this state from without the
17        state tobacco products for sale;
18        (b)  Makes, manufactures, or fabricates tobacco products in this state for
19        sale in this state; or
20        (c)  Ships or transports tobacco products to retailers in this state to be
21        sold by those retailers.
22        (2)  Each distributor, within twenty (20) days after July 1,  1994,  shall
23    file  a  report  with  the commission, in such form as the commission may pre-
24    scribe, showing the tobacco products on hand on July 1, 1994, and  the  amount
25    of  tax  due thereon. The tax imposed in this subsection shall be due and pay-
26    able within twenty (20) days after July 1, 1994,  and  thereafter  shall  bear
27    interest  at  the  rate of one  per cent   percent  (1%)
28    per month.
29        (3)   Fifty per cent (50%) o  O f the tax  collected
30    pursuant  to this section , two hundred fifty thousand dollars ($250,000)
31    shall be remitted annually to the department of law  enforcement  to  increase
32    toxicology lab capacity in the bureau of forensic services for drug testing of
33    juveniles,  and of the balance, fifty percent (50%)  shall be subject to
34    appropriation to the public school income fund to be  utilized  to  facilitate
35    and  provide  substance  abuse  programs  in the public school system  of
36    which amount two hundred fifty thousand dollars ($250,000) shall  be  remitted
37    annually  to  the  department  of  law  enforcement to increase toxicology lab
38    capacity in the bureau of forensic services for  drug  testing  of  juveniles,
39      and  fifty    per cent   percent  (50%) shall be
40    subject to appropriation to the department of juvenile corrections for distri-
41    bution quarterly to the counties to be utilized for county juvenile  probation
42    services,  based upon the percentage the population of the county bears to the
43    population of the state as a whole. The moneys remitted to the  department  of


                                          2

 1    law  enforcement shall be reviewed annually and any money excess to the opera-
 2    tions needs of the laboratory for juvenile drug testing will  be  returned  to
 3      be divided evenly between  the public school income fund for sub-
 4    stance abuse programs in the public school system  and the department  of
 5    juvenile corrections for distribution quarterly to the counties to be utilized
 6    for county juvenile probation services . The laboratory may utilize this
 7    increased toxicology capacity for adult drug testing to the extent that timely
 8    testing for juveniles is not adversely impacted.

Statement of Purpose / Fiscal Impact


    





                                      
    
                                      
    
    RS07602
    
                            STATEMENT OF PURPOSE
    
    Amending Idaho Code 63-2552H by Appropriating $250,000 from Cigarette taxes Directly to  
    the Department of Law Enforcement Toxicology Lab for Drug testing of Juveniles. House Bill  
    346, passed by the 1997 Legislature to amend Idaho Code 63-2552, included an appropriation of  
    $250,000 which the Department of Education annually remits to the Department of Law Enforcement to  
    increase toxicology lab capacity in the Bureau of Forensic Services for drug testing of juveniles. An  
    amendment to Idaho Code 63-2552H is requested to appropriate the $250,000 directly to the  
    Department of Law Enforcement. 
    
    
                            FISCAL IMPACT - None
    
                  Contact Person:          Jerry Pelton
                  Deputy Superintendent/Finance & Support Services
                                Department of Education
                                          (208) 332-6853
    
    S 1476