1999 Legislation
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HOUSE BILL NO. 85 – Multistate Tax Compact Acct, funds

HOUSE BILL NO. 85

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Daily Data Tracking History



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

Bill Text


H0085


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

                             IN 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 / Fiscal Impact


                          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