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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
H0122|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN 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 eightyper15centpercent (80%) of the total taxreported16 due on the income tax return when it is filed, or the total tax 17reporteddue 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 eightyper centpercent (80%) of the total 35 tax due under the provisions of this chapter and is less than the amount of 36 the total taxreporteddue 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, twoper centpercent 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 thisactchapter . 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 thisact25 chapter . 26 (c) For all other purposes of thisactchapter , 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 63-30459, 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
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