1999 Legislation
Print Friendly

HOUSE BILL NO. 122 – Income tax/extension granted/terms

HOUSE BILL NO. 122

View Daily Data Tracking History

View Bill Text

View Statement of Purpose / Fiscal Impact



Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Daily Data Tracking History



H0122...............................................by REVENUE AND TAXATION
INCOME TAX - EXTENSIONS - Amends existing income tax law to clarify the
terms under which the State Tax Commission may grant an extension of time
for filing a document or payment; and to provide correct terminology and
code references.

01/27    House intro - 1st rdg - to printing
01/29    Rpt prt - to Rev/Tax
02/03    Rpt out - rec d/p - to 2nd rdg
02/04    2nd rdg - to 3rd rdg
02/05    3rd rdg - PASSED - 65-0-5
      AYES -- Barraclough, Barrett, Bell, Bieter, Black, Boe, Bruneel,
      Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal, Denney,
      Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
      Hammond, Hansen(23), Henbest, Hornbeck, Jaquet, Jones, Judd, Kellogg,
      Kempton, Kendell, Kjellander, Kunz, Lake, Limbaugh, Linford, Mader,
      Marley, McKague, Meyer, Montgomery, Mortensen, Moyle, Pischner,
      Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman,
      Smith, Stevenson, Stoicheff, Stone, Taylor, Tilman, Tippets, Watson,
      Williams, Wood, Zimmermann, Mr Speaker
      NAYS --  Total -- none
      Absent and excused -- Alltus, Hansen(29), Loertscher, Trail, Wheeler
    Floor Sponsor - Clark
    Title apvd - to Senate
02/08    Senate intro - 1st rdg - to Loc Gov
02/16    Rpt out - rec d/p - to 2nd rdg
02/17    2nd rdg - to 3rd rdg
02/22    3rd rdg - PASSED - 33-0-2
      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, Stegner,
      Thorne, Twiggs, Wheeler, Whitworth
      NAYS--None
      Absent and excused--Davis, Stennett
    Floor Sponsor - Schroeder
    Title apvd - to House
02/23    To enrol
02/24    Rpt enrol - Sp signed
02/25    Pres signed - to Governor
03/03    Governor signed
         Session Law Chapter 34
         Effective: 01/01/99

Bill Text


H0122


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999
                                                                        

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 122

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO INCOME TAXES; AMENDING SECTION 63-3033, IDAHO CODE, TO CLARIFY THE
 3        TERMS UNDER WHICH THE STATE TAX COMMISSION MAY GRANT AN EXTENSION OF  TIME
 4        FOR FILING A DOCUMENT OR PAYMENT AND TO MAKE TECHNICAL CORRECTIONS; AMEND-
 5        ING  SECTION  63-3045A,  IDAHO CODE, TO PROVIDE CORRECT TERMINOLOGY AND TO
 6        PROVIDE CORRECT CODE REFERENCES; DECLARING AN EMERGENCY  AND  PROVIDING  A
 7        RETROACTIVE EFFECTIVE DATE.

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

 9        SECTION  1.  That  Section 63-3033, Idaho Code, be, and the same is hereby
10    amended to read as follows:

11        63-3033.  EXTENSION OF TIME. (a) Taxpayers shall have an automatic  exten-
12    sion  of time for filing any return, declaration, statement or other document,
13    or payment required by this chapter for a period of six (6) months  if  on  or
14    before the unextended due date the taxpayer has paid at least eighty  per
15    cent    percent  (80%) of the total tax  reported 
16     due  on the income tax return when it is filed, or the  total  tax
17      reported   due  on the income tax return for the prior
18    year if a return was filed for the prior year.
19        (b)  Taxpayers residing outside any of the United States and  Puerto  Rico
20    (including  persons  in  military  or  naval  service) shall have an automatic
21    extension of time within which to file income tax returns with this state  for
22    a  period which shall expire on the fifteenth day of the sixth month following
23    the close of their taxable year.
24        (c)  Taxpayers who are  military personnel or residents of foreign nations
25    and entitled to extensions for filing federal income tax returns as  a  result
26    of  the application of the provisions of sections 911 and 7508 of the Internal
27    Revenue Code, shall be entitled to extensions of time for the same period  for
28    filing  income tax returns with the state of Idaho subject to the requirements
29    imposed in implementation of the indicated sections.
30        (d)  Any taxpayer entitled to an extension under subsection (b) or (c)  of
31    this  section shall attach a statement to his return claiming his right to the
32    extension.
33        (e)  If the amount of payment made under subsection (a) of this section is
34    less than eighty  per cent   percent  (80%) of the total
35    tax due under the provisions of this chapter and is less than  the  amount  of
36    the  total tax  reported   due  on the income tax return
37    for the prior year, a penalty may be applied to the total of the  balance  due
38    unless reasonable cause can be established. The penalty shall be:
39        (1)  If  the return is filed and taxes for the taxable year are paid on or
40        before the extended due date, two   per  cent      percent
41         (2%) per month from the original due date to the date of payment.
42        (2)  If  the return is not filed or the taxes for the taxable year are not
43        paid on or before the extended due date, the penalty provided  in  section


                                          2

 1        63-3046(c), Idaho Code, from the original due date.
 2        (f)  In  all  cases  of  an extension of time in which to file any return,
 3    interest shall be paid on any tax due from the original due date  to  date  of
 4    payment at the rate provided in section 63-3045, Idaho Code.

 5        SECTION  2.  That Section 63-3045A, Idaho Code, be, and the same is hereby
 6    amended to read as follows:

 7        63-3045A.  MATHEMATICAL ERROR -- ASSESSMENT OF TAX. (a) In the event  that
 8    the  amount of tax is understated on the taxpayer's return due to a mathemati-
 9    cal error, the state tax commission shall notify the taxpayer that  an  amount
10    of  tax  in  excess  of that shown on the return is due and has been asserted.
11    Such a notice of additional tax due shall not be  considered  a  notice  of  a
12    deficiency  nor  shall  the taxpayer have any right of protest or appeal as in
13    the case of a deficiency based on such notice, and the assessment and  collec-
14    tion  of the amount of tax erroneously omitted in the return is not prohibited
15    by any provision of this  act   chapter .
16        (b)  The amount of tax which is shown to be due on the  return  (including
17    revisions  for mathematical errors) shall be deemed to be assessed on the date
18    of filing of the return including any amended returns showing an  increase  of
19    tax.  In  the  case  of a return properly filed without the computation of the
20    tax, the tax computed by the state  tax  commission  shall  be  deemed  to  be
21    assessed  on  the  date  when  payment  is due. Any amount paid as a tax or in
22    respect of a tax, other than amounts withheld at the source or paid  as  esti-
23    mated  income  tax, shall be deemed to be assessed upon the date of receipt of
24    payment, notwithstanding any other provisions of this  act    
25    chapter .
26        (c)  For all other purposes of this  act   chapter ,
27    a  tax  is  deemed  assessed  when a taxpayer fails to file a protest with the
28    state tax commission  within the  time  prescribed  in  section  63-3045,
29    Idaho  Code,   or an action in district court within the time prescribed
30    in subsection (a) of section 63-304 5  9, Idaho Code .

31        SECTION 3.  An emergency existing  therefor,  which  emergency  is  hereby
32    declared to exist, this act shall be in full force and effect on and after its
33    passage and approval, and retroactively to January 1, 1999.

Statement of Purpose / Fiscal Impact


                       STATEMENT OF PURPOSE
                                 
                              RS08410

This bill clarifies the computation of the estimated taxes to
be paid with a request for extension of time to file an Idaho
income tax return, and;
Corrects cross-references in the Idaho Income Tax Act and makes
technical corrections.

                           FISCAL IMPACT

No fiscal effect

CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530

Statement of Purpose/Fiscal Impact                    H122