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H0786...............................................by REVENUE AND TAXATION
MOTOR FUELS - TAX - Amends existing law to provide for payment of interest
on refunds claimed on motor fuels and special fuels taxes.
02/27 House intro - 1st rdg - to printing
03/02 Rpt prt - to Transp
03/05 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
03/09 3rd rdg - PASSED - 55-0-15
AYES -- Barraclough, Barrett, Bell, Bieter, Bivens, Black(15),
Black(23), Boe, Bruneel, Callister, Campbell, Chase, Clark, Crane,
Crow, Cuddy, Deal, Denney, Field(20), Gagner, Gould, Hansen, Henbest,
Jaquet, Jones(9), Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake,
Linford, McKague, Meyer, Mortensen, Newcomb, Pomeroy, Reynolds,
Richman, Ridinger, Robison, Sali, Schaefer, Stevenson, Stoicheff,
Stone, Stubbs, Taylor, Tilman, Tippets, Trail, Watson, Wood,
Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Alltus, Ellsworth, Field(13), Geddes, Hadley,
Hornbeck, Jones(22), Jones(20), Judd, Loertscher, Mader, Marley,
Miller, Pischner, Wheeler
Floor Sponsor - Cuddy
Title apvd - to Senate
03/10 Senate intro - 1st rdg - to Transp
03/13 Rpt out - rec d/p - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
03/18 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
Sweeney, Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Hansen
Floor Sponsor - Boatright
Title apvd - to House
03/19 To enrol - rpt enrol - Sp signed
Pres signed - to Governor
03/20 Governor signed
Session Law Chapter 196
Effective: 07/01/98
H0786|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 786 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO REFUNDS OF MOTOR FUELS TAXES; AMENDING SECTION 63-2410, IDAHO 3 CODE, TO PROVIDE FOR INTEREST UNDER CONDITIONS SPECIFIED FOR CLAIMED 4 REFUNDS ON MOTOR FUELS TAXES; AND AMENDING SECTION 63-2423, IDAHO CODE, TO 5 INCLUDE REFUNDS ON SPECIAL FUELS TAX IN PROVISIONS FOR PAYMENT OF INTER- 6 EST. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-2410, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-2410. REFUND OF GASOLINE TAX PROCEDURE. (1) Any person who shall pur- 11 chase fifty (50) gallons or more, and use the gasoline in motor vehicles oper- 12 ated on highways outside of the state of Idaho where a duplicate tax is 13 assessed for the same gasoline, shall be entitled to refund when a claim is 14 presented to the commission in the manner required in subsection (5)(c) of 15 this section. Claimant shall present to the commission a statement accompanied 16 by a verification of the use determined by an audit of his operations con- 17 ducted as prescribed by the tax commission; or his claim may be verified by 18 the filing of a receipt or proof showing the payment of tax on the gasoline 19 used in any other state. 20 (2) Any person who shall purchase within any one (1) calendar year fifty 21 (50) gallons or more of gasoline used for the purposes described in this sub- 22 section shall be entitled to be refunded the amount of gasoline tax previously 23 paid on that gasoline. Exempt uses are: 24 (a) Operating stationary gasoline engines; 25 (b) Propelling equipment or vehicles, other than motor vehicles, which 26 are not operated on a highway; and 27 (c) Operating commercial motor boats. 28 (3) No refund of gasoline tax shall be allowed for any gasoline which is: 29 (a) Used in motor vehicles required to be licensed or used in any motor 30 vehicle exempt from registration by reason of the ownership or residence; 31 or 32 (b) Aircraft engine fuel placed in aircraft, provided however, if tax has 33 been paid at the rate provided in section 63-2405, Idaho Code, on any 34 motor fuel placed in the fuel supply tank of an aircraft the user of the 35 fuel may apply for a refund of the difference between the tax paid on the 36 fuel and the tax imposed in section 63-2408, Idaho Code; or 37 (c) Gasoline used in recreational vehicles; or 38 (d) Gasoline used in noncommercial motor boats or in boats operated by a 39 governmental entity. 40 (4) Any licensed distributor paying the gasoline tax and/or aircraft 41 engine fuel tax to the state of Idaho erroneously shall be allowed a credit or 42 refund of the amount of tax paid by him if a written claim for refund is filed 43 with the commission within three (3) years after the date those taxes were 2 1 paid. Such credit or refund shall include interest at the rate established in 2 section 63-3045, Idaho Code, computed from the date taxes to be refunded or 3 credited were paid to the commission. 4 (5) (a) All claims for refund of gasoline taxes arising under subsection 5 (1), (2) or (3)(b) of this section shall be filed in conjunction with the 6 claimant's income tax return due pursuant to chapter 30, title 63, Idaho 7 Code. The gasoline tax refund claimed shall be tax paid on gasoline actu- 8 ally purchased during the taxable year to which the income tax return 9 relates. The gasoline tax refund due shall be offset against any other 10 taxes, penalties or interest due before any balance is refunded by the 11 commission to the claimant. Subject to a limitation as to the amount of 12 refund to be claimed as the commission may provide by rule, refund claims 13 may be submitted and paid on a monthly basis and reconciled on the income 14 tax return when it is filed. 15 (b) If a claimant is not required to file an income tax return, the 16 refund claim shall be made on forms and in the manner as the commission 17 may provide. The claim shall relate to taxes paid on gasoline actually 18 purchased in the calendar year preceding the filing and the claim shall be 19 filed on or before April 15 following the close of the calendar year. 20 (c) Claims for refunds under subsection (1) or (2) of this section shall 21 be filed within the time and in the manner prescribed in section 63-3072, 22 Idaho Code. Such credit or refund shall include interest at the rate 23 established in section 63-3045, Idaho Code, computed from sixty (60) days 24 following the later of the due date of the claimed refund under subsection 25 (5)(a) or (5)(b) of this section or the filing of the claim. 26 (d) The commission may require that all claims be accompanied by the 27 original signed invoice or invoices issued to the claimant, showing the 28 total amount of gasoline on which a refund is claimed and the reason, the 29 amount of the tax and any additional information required by the commis- 30 sion. Each separate delivery shall constitute a purchase and a separate 31 invoice shall be prepared, at least in duplicate, to cover the delivery. 32 All invoices, except those prepared by a computer or similar machine, 33 shall be prepared in ink or double-spaced carbon shall be used between the 34 original and first duplicate. 35 (6) (a) Should the commission find that the claim contains errors, it may 36 correct the claim and approve it as corrected, or the commission may 37 require the claimant to file an amended claim. The commission may require 38 any person who makes a claim for refund to furnish a statement under oath, 39 giving his occupation, description of the machine or equipment in which 40 the gasoline was used, the place where used and any other information as 41 the commission may require. If the commission determines that any claim 42 has been fraudulently presented, or is supported by an invoice or invoices 43 fraudulently made or altered, or that any statement in the claim or affi- 44 davit is willfully false and made for the purpose of misleading, the com- 45 mission may reject the claim in full. If the claim is rejected, the com- 46 mission may suspend the claimant's right to any refund for purchases made 47 during a period not to exceed one (1) year beginning with the date the 48 rejected claim was filed, and it shall take all other action deemed appro- 49 priate. 50 (b) The commission has authority, in order to establish the validity of 51 any claim, to examine the books and records of the claimant for that pur- 52 pose, and failure of the claimant to accede to the demand for the examina- 53 tion may constitute a waiver of all rights to the refund claimed. 54 (7) In the event of the loss or destruction of the original invoice or 55 invoices, the person claiming a refund may submit a duplicate copy of the 3 1 invoice certified by the vendor, but payment based on the duplicate invoice 2 shall not be made until one (1) year after the date on which the gasoline was 3 purchased. 4 SECTION 2. That Section 63-2423, Idaho Code, be, and the same is hereby 5 amended to read as follows: 6 63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who has paid 7 his special fuels tax directly to the vendor from whom it was purchased shall 8 be refunded the amount of: 9 (a) Any special fuels tax paid on special fuels used for purposes other 10 than propulsion of motor vehicles upon the highways in the state of Idaho; 11 (b) Any tax paid on special fuels used in motor vehicles owned or leased 12 and operated by an instrumentality of the federal government or of the 13 state of Idaho, including the state and all of its political subdivisions; 14 (c) Any tax paid on special fuels used in motor vehicles to which gaseous 15 special fuel is delivered and which displays a valid gaseous special fuels 16 permit under section 63-2424, Idaho Code; 17 (d) Any special fuels tax paid on special fuels exported for use outside 18 the state of Idaho. Special fuels carried from the state in the fuel tank 19 of a motor vehicle will not be deemed to be exported from the state unless 20 it is subject to a like or similar tax in the state to which it is taken 21 and that tax is actually paid to the other state; and 22 (e) Any tax, penalty or interest erroneously or illegally paid or col- 23 lected. 24 (2) No refund of special fuels tax shall be paid on: 25 (a) Special fuels used in a recreational vehicle; or 26 (b) Special fuels used in noncommercial motor boats or in motor boats 27 operated by a governmental entity. 28 (3) Refunds authorized in this section shall be claimed in the same man- 29 ner as applies to refunds of gasoline tax under section 63-2410, Idaho 30 Code , and shall be subject to interest computed pursuant to subsection 31 (5) of that section .
STATEMENT OF PURPOSE
RS 08154
This bill provides for interest to be paid to consumers of
motor fuel used in a tax exempt manner. Refunds of the taxes are
subject to interest on refunds, and this bill will conform the motor
fuel statutes.
FISCAL NOTE
($5,000)
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE
H 786