View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0085...............................................by REVENUE AND TAXATION
MULTISTATE TAX COMPACT ACCOUNT - Amends existing law to provide that the
Multistate Tax Compact Account shall receive funds collected as a direct
result of the audits or compliance activities conducted by the Multistate
Tax Commission or by the State Tax Commission employees funded by the
account.
01/21 House intro - 1st rdg - to printing
01/22 Rpt prt - to Rev/Tax
02/01 Rpt out - rec d/p - to 2nd rdg
02/02 2nd rdg - to 3rd rdg
02/04 3rd rdg - PASSED - 67-0-2
AYES -- Alltus, Barraclough, Barrett, Bell, Black, Boe, Bruneel,
Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal, Denney,
Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones,
Judd, Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake, Limbaugh,
Linford, Loertscher, Mader, Marley, McKague, Meyer, Mortensen, Moyle,
Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Smith, Stevenson, Stoicheff, Stone, Tilman,
Tippets, Trail, Watson, Wheeler, Williams, Wood, Zimmermann,
Mr Speaker
NAYS -- None
Absent and excused -- Montgomery, Taylor
Dist. 19, Seat A, Vacant
Floor Sponsor - Cuddy
Title apvd - to Senate
02/05 Senate intro - 1st rdg - to Loc Gov
02/09 Rpt out - rec d/p - to 2nd rdg
02/10 2nd rdg - to 3rd rdg
02/15 3rd rdg - PASSED - 33-0-2
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--King, Stennett
Floor Sponsor - Thorne
Title apvd - to House
02/16 To enrol
02/17 Rpt enrol - Sp signed
02/18 Pres signed
02/19 To Governor
02/25 Governor signed
Session Law Chapter 26
Effective: 07/01/98
H0085|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 85 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE MULTISTATE TAX COMPACT ACCOUNT; AMENDING SECTION 63-3709, 3 IDAHO CODE, TO PROVIDE THAT THE ACCOUNT SHALL RECEIVE FUNDS COLLECTED AS A 4 DIRECT RESULT OF AUDITS OR COMPLIANCE ACTIVITIES CONDUCTED BY THE MULTI- 5 STATE TAX COMMISSION OR BY STATE TAX COMMISSION EMPLOYEES FUNDED BY THE 6 ACCOUNT; DECLARING AN EMERGENCY AND PROVIDING A RETROACTIVE EFFECTIVE 7 DATE. 8 Be It Enacted by the Legislature of the State of Idaho: 9 SECTION 1. That Section 63-3709, Idaho Code, be, and the same is hereby 10 amended to read as follows: 11 63-3709. MULTISTATE TAX COMPACT ACCOUNT -- CREATION -- APPROPRIATIONS. 12 (a) There is hereby created in the office of the state treasurer and subject 13 to his control and custody in the state operating fund an account to be known 14 and designated as the "Multistate Tax Compact Account." 15 (b) All moneys collected as a direct result of audits or compliance 16 activities conducted by the multistate tax commission or by 17 employees of the state tax commission whose salaries are appropriated from the 18 multistate tax compact account shall be paid by the state tax commis- 19 sion into the multistate tax compact account. 20 (c) Upon receipt by the state tax commission of the budget of the multi- 21 state tax commission, and the statement of Idaho's share of such budget to be 22 appropriated, the state tax commission shall review said budget and Idaho's 23 share, and shall determine compliance or noncompliance of said budget and 24 share with section 4(b) of article VI of the multistate tax compact. Upon 25 reviewing said budget and Idaho's share thereof, the state tax commission 26 shall, on or before February 1 of each year, certify to the Senate finance 27 committee, the House appropriations committee, the Senate local government and 28 taxation committee, and the House revenue and taxation committee, that the 29 budget and Idaho's share thereof either comply or do not comply with the pro- 30 visions of section 4(b) of article VI of the multistate tax compact. Unless 31 the legislature determines otherwise prior to adjournment, the amounts which 32 the state tax commission has certified as complying with section 4(b) of arti- 33 cle VI are hereby continually appropriated from the multistate tax compact 34 account to the multistate tax commission. 35 (d) If, at any time, the funds in the multistate tax compact account 36 exceed one hundred and ten percent (110%) of the most recent continuing annual 37 appropriation to the multistate tax commission, the excess thereof shall be 38 transferred to the general account. 39 (e) Payments to the multistate tax commission from the multistate tax 40 compact account shall be made only with the approval of the state tax commis- 41 sion. 42 SECTION 2. An emergency existing therefor, which emergency is hereby 2 1 declared to exist, this act shall be in full force and effect on and after its 2 passage and approval, and retroactively to July 1, 1998.
STATEMENT OF PURPOSE
RS08392
This bill amends Idaho Code 63-3709 relating to the multistate tax
compact account to provide that the account shall receive funds
collected as a direct result of audits or compliance activities
conducted by the Multistate Tax Commission or by State Tax
Commission employees funded by the account.
This conforms to the State Tax Commission's FY 1999 budget and would
be in effect for FY 1999.
FISCAL IMPACT
No fiscal effect. The bill provides accountability for funds already
appropriated to the Commission and conforms section 633709, Idaho
Code, to the State Tax Commission's FY 1999.
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
Statement of Purpose/Fiscal Impact H 85