1998 Legislation
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SENATE BILL NO. 1520 – Approp, Tax Commission

SENATE BILL NO. 1520

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Daily Data Tracking History



S1520............................................................by FINANCE
APPROPRIATIONS - STATE TAX COMMISSION - Appropriates $27,880,700 to the
State Tax Commission in the Department of Revenue and Taxation for fiscal
year 1999; and limits the number of full-time equivalent positions to 414.

02/26    Senate intro - 1st rdg - to printing
02/27    Rpt prt - to Fin
02/27    Rpt out - rec d/p - to 2nd rdg
03/02    2nd rdg - to 3rd rdg
03/04    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Diede, Dunklin, Frasure, Geddes, Hansen,
      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 -- None
    Floor Sponsor - Thorne
    Held for reconsideration
03/05    No reconsideration - to House
03/06    House intro - 1st rdg - to 2nd rdg
03/09    2nd rdg - to 3rd rdg
03/11    3rd rdg - PASSED - 39-29-2
      AYES -- Barraclough, Bell, Bieter, Black(15), Boe, Bruneel,
      Callister, Campbell, Chase, Cuddy, Deal, Field(13), Geddes, Gould,
      Hansen, Henbest, Hornbeck, Jaquet, Jones(9), Jones(22), Judd,
      Kellogg, Kempton, Kjellander, Kunz, Lake, Linford, Mader, Marley,
      Meyer, Miller, Pischner, Pomeroy, Robison, Stoicheff, Tippets, Trail,
      Watson, Zimmermann
      NAYS -- Alltus, Barrett, Bivens, Black(23), Clark, Crane, Denney,
      Ellsworth, Field(20), Gagner, Hadley, Jones(20), Kendell, Loertscher,
      McKague, Mortensen, Newcomb, Reynolds, Richman, Ridinger, Sali,
      Schaefer, Stevenson, Stone, Stubbs, Taylor, Wheeler, Wood, Mr Speaker
      Absent and excused -- Crow, Tilman
    Floor Sponsor - Pomeroy
    Title apvd - to Senate
03/12    To enrol
03/13    Rpt enrol - Pres signed
03/16    Sp signed - to Governor
03/18    Governor signed
         Session Law Chapter 64
         Effective:  07/01/98

Bill Text


S1520


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

                                      IN THE SENATE

                                   SENATE BILL NO. 1520

                                   BY FINANCE COMMITTEE

 1                                        AN ACT
 2    APPROPRIATING MONEYS TO THE STATE TAX COMMISSION FOR  FISCAL  YEAR  1999;  AND
 3        LIMITING THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS.

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

 5        SECTION  1.  There  is  hereby appropriated to the State Tax Commission in
 6    the Department of Revenue and Taxation the following amounts, to  be  expended
 7    for  the  designated programs according to the designated standard classifica-
 8    tions from the listed funds for the period July  1,  1998,  through  June  30,
 9    1999:
10                          FOR            FOR          FOR
11                       PERSONNEL      OPERATING     CAPITAL
12                         COSTS       EXPENDITURES    OUTLAY        TOTAL
13    I. GENERAL SERVICES:
14    FROM:
15    General Fund      $ 3,153,100     $2,835,000  $1,588,100   $ 7,576,200
16    Administration
17     and Accounting
18     Fund                                 37,100                    37,100
19    Administration
20     ServiceS for
21     Transportation
22     Fund                 315,900        117,000     120,500       553,400
23    Abandoned Property
24     Trust-Unclaimed
25     Property Fund                         3,200      10,400        13,600
26    Seminars and
27     Publications
28     Fund                               30,800       3,000       33,800 
29      TOTAL           $ 3,469,000     $3,023,100  $1,722,000   $ 8,214,100
30    II. AUDIT AND COLLECTIONS:
31    FROM:
32    General Fund      $ 8,416,200     $1,502,800  $  203,300   $10,122,300
33    Multi-State Tax
34     Compact Fund         486,700        376,400      46,700       909,800
35    Administration
36     and Accounting
37     Fund                                  9,500                     9,500
38    Administration
39     Services for
40     Transportation
41     Fund                 992,200        239,300       7,200     1,238,700


                                          2

 1                          FOR            FOR          FOR
 2                       PERSONNEL      OPERATING     CAPITAL
 3                         COSTS       EXPENDITURES    OUTLAY        TOTAL
 4    Abandoned Property
 5     Trust-Unclaimed
 6     Property Fund         310,200      98,500         900      409,600 
 7      TOTAL           $10,205,300     $2,226,500  $  258,100   $12,689,900
 8    III. REVENUE OPERATIONS:
 9    FROM:
10    General Fund      $ 2,389,500     $1,229,700  $  197,800   $ 3,817,000
11    Administration
12     and Accounting
13     Fund                                 26,300                    26,300
14    Administration
15     Services for
16     Transportation
17     Fund                 305,400        169,000      10,100       484,500
18    Seminars and
19     Publications
20     Fund                               18,000                    18,000 
21      TOTAL           $ 2,694,900     $1,443,000  $  207,900   $ 4,345,800
22    IV. COUNTY SUPPORT:
23    FROM:
24    General Fund      $ 1,992,200     $  525,900  $   14,900   $ 2,533,000
25    Seminars and
26     Publications
27     Fund                               94,800       3,100       97,900 
28      TOTAL           $ 1,992,200     $  620,700  $   18,000   $ 2,630,900

29      GRAND TOTAL     $18,361,400     $7,313,300  $2,206,000   $27,880,700

30        SECTION  2.  In accordance with Section 67-3519, Idaho Code, the State Tax
31    Commission is authorized no more than four hundred  fourteen  (414)  full-time
32    equivalent positions at any point during the period July 1, 1998, through June
33    30, 1999, for the programs specified in Section 1 of this act, unless specifi-
34    cally  authorized  by the Governor. The Joint Finance-Appropriations Committee
35    will be notified promptly of any increased positions so authorized.

Statement of Purpose / Fiscal Impact



                                        STATEMENT OF PURPOSE

                                               SB 1520

This RS appropriates $27,880,700 to the State Tax Commission for fiscal year 1999.   The
budget represents a 30.4% increase over the current budget and provides funding for 43
additional full-time equivalent positions and 25 additional temporary positions.  The
additional resources are estimated to return $12.5 million in General funds and $615,000
in fuel audit receipts to the state treasury.  The 43 new positions include 7 principal
tax auditors, 7 computer support positions, 3 tax enforcement positions, 14 tax
compliance positions, 3 tax business specialists, 5 clerical and records positions, 1
training specialist, 1 buyer, 1 tax policy specialist, and 1 public information
specialist.

                                             FISCAL NOTE
                                       FTP        General      Ded/Other        Federal          Total
FY 1998 Original Approp.            375.00     18,436,600      2,938,600              0     21,375,200 
Expenditure Adjustments              (4.00)             0              0         53,900         53,900 
FY 1998 Est. Expenditures           371.00     18,436,600      2,938,600         53,900     21,429,100 
Base Adjustments                      0.00       (427,400)       (62,000)       (53,900)      (543,300) 
FY 1999 Base                        371.00     18,009,200      2,876,600              0     20,885,800
Personnel Cost Rollups                0.00         88,300         13,200              0        101,500
Inflationary Adjustments              0.00        106,700         40,700              0        147,400
Replacement Items                     0.00      1,769,800        136,600              0      1,906,400
Non-Standard Adjustments              0.00        130,400         12,700              0        143,100
Annualizations                        0.00              0         11,200              0         11,200
Employee Compensation (CEC)           0.00        622,400         84,300              0        706,700
FY 1999 Maintenance (MCO)           371.00     20,726,800      3,175,300              0     23,902,100
Enhancements:
State Tax Commission
 1. Computer Support                  5.00       258,000          10,600              0        268,600 
 2. Infrastructure                    0.00       625,500               0              0        625,500 
 3. Technology Transfer Training      0.00       110,000               0              0        110,000 
 4. Industrial Appraisal              0.00             0               0              0              0 
 Support
 5. Nonfiler Enforcement              7.00       419,100               0              0        419,100 
 6. Compliance Staffing              14.00       678,200               0              0        678,200 
 7. Managed Self-Audit Staff          2.00       464,000               0              0        464,000 
 8. GIS Data Acq & Maintenance        0.00        88,500               0              0         88,500 
 9. Electronic Commerce               2.00       220,000               0              0        220,000 
 10. Contractor Project               6.00             0         386,800              0        386,800 
 Staffing
 11. Nexus Project                    1.00             0          64,900              0         64,900 
 12. Operations Support               5.00       365,700               0              0        365,700 
 13. Out-of-State Audit               1.00             0         194,600              0        194,600 
 Enforcement
 14. Industrial  Property Audits      0.00             0               0              0              0  
 15. Appraisal Suppport               0.00        52,700               0              0         52,700 
 16. Technical Applications           0.00        40,000               0              0         40,000 
 FY 1999 Total Appropriation        414.00     24,048,500      3,832,200              0     27,880,700 
 Chg From Orig Approp.               39.00      5,611,900        893,600              0      6,505,500 
 %Chg From Orig Approp.              10.4%          30.4%          30.4%            0.0%         30.4% 

Contact:
Ray Houston
Legislative Services Office
Budget & Policy Analysis
Telephone:  334-4741