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H0132.........................................by TRANSPORTATION AND DEFENSE
FUEL TAX - Adds to and amends existing law to reorganize, simplify and
clarify the distribution of fuel tax revenues.
01/27 House intro - 1st rdg - to printing
01/29 Rpt prt - to Transp
02/05 Rpt out - rec d/p - to 2nd rdg
02/08 2nd rdg - to 3rd rdg
02/09 3rd rdg - PASSED - 65-0-5
AYES -- Alltus, Barraclough, Barrett, Bieter, 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, Montgomery,
Mortensen, Moyle, Pischner, Pomeroy, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Smith, Stevenson, Stoicheff, Stone, Tippets,
Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Bell, Reynolds, Taylor, Tilman, Williams
Floor Sponsor - Pischner
Title apvd - to Senate
02/10 Senate intro - 1st rdg - to Transp
03/18 Rpt out - rec d/p - to 2nd rdg
03/19 2nd rdg - to 3rd rdg
Ret'd to Transp
H0132|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 132 BY TRANSPORTATION AND DEFENSE COMMITTEE 1 AN ACT 2 RELATING TO DISTRIBUTION OF FUEL TAXES; AMENDING SECTION 40-701, IDAHO CODE, 3 TO PROVIDE CORRECT CODE REFERENCES FOR RECEIPT OF MONEYS INTO THE ACCOUNT 4 AND TO DELETE DISTRIBUTION OF A PORTION OF MOTOR FUELS TAX REVENUES FROM 5 THE HIGHWAY DISTRIBUTION ACCOUNT TO THE RESTRICTED HIGHWAY FUND; AMENDING 6 SECTION 40-701A, IDAHO CODE, TO PROVIDE CORRECT CODE REFERENCES FOR 7 RECEIPT OF MONEYS INTO THE FUND AND TO DELETE AN INCORRECT CODE REFERENCE; 8 AMENDING SECTION 41-4909, IDAHO CODE, TO PROVIDE FOR DISTRIBUTION OF 9 TRANSFER FEES AND ACCUMULATED INTEREST, TO PROVIDE CORRECT CODE REFERENCES 10 AND TERMINOLOGY FOR DISTRIBUTION OF REVENUES TO THE DEPARTMENT OF PARKS 11 AND RECREATION AND TO THE DEPARTMENT OF LAW ENFORCEMENT, AND TO CLARIFY 12 THAT TWENTY PERCENT OF TRANSFER FEES AND ACCUMULATED INTEREST SHALL BE 13 DISTRIBUTED TO THE IDAHO PETROLEUM CLEAN WATER TRUST FUND; AMENDING SEC- 14 TION 63-2412, IDAHO CODE, TO DELETE REFERENCE TO FEES WHICH ARE NO LONGER 15 IMPOSED BY THE TAX COMMISSION, TO PROVIDE FOR DISTRIBUTION OF GASOLINE TAX 16 REVENUES TO THE WATERWAYS IMPROVEMENT FUND, THE PARK AND RECREATION CAPI- 17 TAL IMPROVEMENT ACCOUNT, THE OFF-ROAD MOTOR VEHICLE ACCOUNT, THE SEARCH 18 AND RESCUE ACCOUNT AND THE RESTRICTED HIGHWAY FUND, TO DELETE REFERENCE TO 19 THE AIRCRAFT ENGINE FUEL TAX AND DISTRIBUTION OF SUCH REVENUES AND TO MAKE 20 TECHNICAL CORRECTIONS; AMENDING CHAPTER 24, TITLE 63, IDAHO CODE, BY THE 21 ADDITION OF A NEW SECTION 63-2413, IDAHO CODE, TO PROVIDE FOR DISTRIBUTION 22 OF AIRCRAFT ENGINE FUEL TAX REVENUES; AND AMENDING SECTION 63-2418, IDAHO 23 CODE, TO PROVIDE FOR DISTRIBUTION OF SPECIAL FUELS TAX REVENUES TO THE 24 RESTRICTED HIGHWAY FUND AND TO PROVIDE CORRECT CODE REFERENCES. 25 Be It Enacted by the Legislature of the State of Idaho: 26 SECTION 1. That Section 40-701, Idaho Code, be, and the same is hereby 27 amended to read as follows: 28 40-701. HIGHWAY DISTRIBUTION ACCOUNT -- APPORTIONMENT. (1) There is 29 established in the state treasury an account known as the "Highway Distribu- 30 tion Account," to which shall be credited: 31 (a) Moneys as provided by sections 63-2412(1)(e)4(7) 32 and 63-2418(34 ), Idaho Code; 33 (b) All moneys collected by the department, their agents and vendors, and 34 county assessors and sheriffs, under the provisions of title 49, Idaho 35 Code, except as otherwise specifically provided for; and 36 (c) All other moneys as may be provided by law. 37 (2) The highway distribution account shall be apportioned as follows: 38 (a)An amount equivalent to the net increase in the motor fuels tax39exceeding twenty-one cents (21[) per gallon shall be deposited to the40restricted highway fund, and the remainder shall be distributed:41(b)Thirty-five and seventy-seven hundredths percent (35.77%) to 42 local units of government as provided in section 40-709, Idaho Code; 43 (cb ) Fifty-eight and eighty-three hundredths 2 1 percent (58.83%) to the state highway account established in section 2 40-702, Idaho Code; and 3 (dc ) Five and forty hundredths percent (5.40%) 4 to the law enforcement account, established in section 67-2914, Idaho 5 Code. The state controller shall cause the remittance of the moneys appor- 6 tioned to local units of government not later than January 25, April 25, 7 July 25 and October 25 of each year, and to the state highway account and 8 the law enforcement account as the moneys become available to the highway 9 distribution account. 10 (3) Interest earned on the investment of idle moneys in the highway dis- 11 tribution account shall be paid to the highway distribution account. 12 (4) All idle moneys in the dedicated highway trust or asset accounts or 13 subaccounts established from highway user revenues, reimbursements, fees or 14 permits shall be invested by the state treasurer in the same manner as pro- 15 vided under section 67-1210, Idaho Code, with respect to other surplus or idle 16 moneys in the state treasury. Interest earned on the investments shall be 17 returned to the various highway trust or asset accounts and subaccounts. 18 SECTION 2. That Section 40-701A, Idaho Code, be, and the same is hereby 19 amended to read as follows: 20 40-701A. RESTRICTED HIGHWAY FUND. (1) In order to insure that authorized 21 increases in highway user taxes and fees are expended exclusively on the con- 22 struction and maintenance of highways, bridges and railroad crossings, there 23 is established in the state treasury the "Restricted Highway, Bridge and Rail- 24 road Crossing Maintenance, Repair and Construction Fund" hereafter referred to 25 as the restricted highway fund, to which shall be credited: 26 (a) Moneys as provided by sections 49-402(1) , 41-4909(5)(a), 27 63-2412(6) and40-701(2)(a)63-2418(3) , 28 Idaho Code; and 29 (b) All other moneys as may be provided by law; and 30 (c) Interest earned on the investment of idle moneys in the restricted 31 fund shall be paid to the restricted highway fund. 32 (2) Moneys in the fund shall be apportioned as follows: 33 (a) Beginning April 1, 1996, all moneys accruing to the fund in an amount 34 not to exceed six million dollars ($6,000,000) shall be transferred to the 35 state highway account to be administered by the Idaho transportation 36 department for use as the state and local match for federal highway admin- 37 istration (FHWA) and federal emergency management agency (FEMA) road and 38 bridge projects. Such moneys shall be used exclusively for repair and res- 39 toration of local and state roads damaged by the 1996 and by the 1997 nat- 40 ural disasters as defined by federal law and regulation under title 23, 41 code of federal regulations, section 668.103(f), in the counties of Adams, 42 Benewah, Boise, Bonner, Boundary, Clearwater, Elmore, Gem, Idaho, Koote- 43 nai, Latah, Lewis, Nez Perce, Owyhee, Payette, Shoshone, Valley and Wash- 44 ington. When apportionment of moneys to the state highway account is suf- 45 ficient to meet the purposes for which the moneys are designated, but not 46 exceeding six million dollars ($6,000,000), no additional transfers shall 47 be made as provided in this subsection, and moneys accruing to the fund 48 shall thereafter be apportioned as provided in subsections (2)(b) and 49 (2)(c) of this section. Any unused moneys transferred to the state highway 50 account under the provisions of this subsection shall be returned to the 51 restricted highway fund. 52 (b) Fifty percent (50%) to the state highway account; and 53 (c) Fifty percent (50%) to local highway jurisdictions in accordance with 3 1 the provisions of section 40-709, Idaho Code. 2 (3) Subsequent to apportionment of moneys as required in subsection 3 (2)(a) of this section, the state controller shall remit moneys apportioned to 4 the state highway account, and shall cause the remittance of moneys appor- 5 tioned to the local highway jurisdictions not later than January 25, April 25, 6 July 25 and October 25 of each year. 7 (4) Moneys apportioned from the fund as provided in subsections (2)(b) 8 and (2)(c) of this section shall be used exclusively for the construction, 9 repair and maintenance of the roads, highways, bridges and railroad crossings 10 within the state. 11 (5) On or before February 1 of each year, the Idaho transportation 12 department and the local highway technical assistance council shall each sub- 13 mit a report to both the senate transportation committee and the house trans- 14 portation and defense committee of the Idaho legislature, which provides a 15 detailed accounting of the moneys apportioned, the projects for which moneys 16 from the fund were expended, and the effect such expenditures have had on 17 addressing the backlog of highway, bridge and railroad crossing needs. 18 SECTION 3. That Section 41-4909, Idaho Code, be, and the same is hereby 19 amended to read as follows: 20 41-4909. DISTRIBUTION OF APPLICATION FEES AND TRANSFER FEES. (1) The 21 application feesand the transfer feescollected as provided in 22 this chapter shall be promptly remitted to the state treasurer for deposit in 23 the Idaho petroleum clean water trust fund. The transfer fees and accumulated 24 interest which accrued to the fund prior to August 3, 1995, shall remain in 25 the fund. The transfer fees and accumulated interest, which have been held in 26 a separate suspense account since August 3, 1995, shall be distributed as pro- 27 vided in subsection (4) of this section. The transfer fees andaccumu-28latedinterest which accrueto the Idaho petroleum clean water29trust fundsubsequent to April 1, 1997 shall be distributed monthly 30 thereafter as provided in subsection (5) of this section. 31 (2) An amount of money equal to the actual cost of collecting, adminis- 32 tering and enforcing the transfer fee by the commission, as determined by it, 33 shall be retained by the commission. The amount retained by the commission 34 shall not exceed the amount authorized to be expended by appropriation by the 35 legislature. Any unencumbered balance in excess of the actual cost of collec- 36 tion, administering and enforcing the transfer fee requirements by the commis- 37 sion at the end of each fiscal year shall be remitted to the state treasurer 38 for deposit into the Idaho petroleum clean water trust fund. 39 (3) From the receipts of the transfer fee, an amount of money shall be 40 distributed to the state refund account established under section 63-3067, 41 Idaho Code, sufficient to reimburse that account for all current refund claims 42 under this chapter paid from that account. Any refunds due and owing from the 43 commission under this chapter shall be paid from the state refund account and 44 those moneys are hereby continuously appropriated for that purpose. 45 (4) For the distribution on April 1, 1997, the balance of the transfer 46 fees and accumulated interest accruing to the separate suspense account estab- 47 lished for such fees on August 3, 1995, which remain after distributing the 48 amounts specified in subsections (2) and (3) of this section, shall be dis- 49 tributed as follows: 50 (a) Twenty percent (20%) to the Idaho petroleum clean water trust fund 51 established in section 41-4904, Idaho Code; 52 (b) Three percent (3%) tothe Idaho department of parks and recre-53ationspecified recreational funds in accordance with 4 1subparagraphs 1., 2., and 3. of paragraph (e), subsection (1) of2section 63-2412 (5) , Idaho Code; and 3 (c) The remainder shall be distributed: 4 (i) Six million dollars ($6,000,000) to the state highway account 5 for administration by the Idaho transportation department as provided 6 in section 41-4909A, Idaho Code; and 7 (ii) The balance remaining to the restricted highway fund estab- 8 lished in section 40-701A, Idaho Code. 9 (5) For the distribution at the end of fiscal year 1997 and monthly 10 thereafter, the balance of the transfer fees and accumulated interest11accruing to the Idaho petroleum clean water trust fundwhich remain 12 after distributing the amounts specified in subsections (2) and (3) of this 13 section, shall be distributed as follows: 14 (a) Seventy-seven percent (77%) to the restricted highway fund estab- 15 lished in section 40-701A, Idaho Code;and16 (b) Twenty percent (20%) to the Idaho petroleum clean water trust 17 fund established in section 41-4904, Idaho Code; and 18 (c) Three percent (3%) tothe Idaho department of parks and19recreationspecified recreational funds in accordance with 20subparagraphs 1., 2., and 3. of paragraph (e), subsection (1) of21 section 63-2412 (5) , Idaho Code. 22 SECTION 4. That Section 63-2412, Idaho Code, be, and the same is hereby 23 amended to read as follows: 24 63-2412. DISTRIBUTION OF GASOLINE TAX REVENUES.(1)25The revenues received from the taxes imposed by sections 63-2402 and 26 63-2405, Idaho Code, and any penalties, interest, or deficiency additions27, or from the fees imposed by the commission under the provisions of section2863-2409, Idaho Code,shall be distributed periodically as follows: 29 (a1 ) An amount of money equal to the actual 30 cost of collecting, administering and enforcing the gasoline tax requirements 31 by the commission, as determined by it shall be retained by the commission. 32 The amount retained by the commission shall not exceed the amount authorized 33 to be expended by appropriation by the legislature. Any unencumbered balance 34 in excess of the actual cost of collecting, administering and enforcing the 35 gasoline tax requirements by the commission at the end of each fiscal year 36 shall be distributed as listed inparagraph (e) of this37 subsection s (5), (6) and (7) of this section . 38 (b2 ) An amount of money shall be distributed to 39 the state refund account sufficient to pay current refund claims. All refunds 40 authorized by the commission to be paid shall be paid from the state refund 41 account and those moneys are hereby continuously appropriated for that pur- 42 pose. 43 (c3 ) As soon as possible after the beginning of 44 each fiscal year, the sum of two hundred fifty thousand dollars ($250,000) 45 shall be distributed to the railroad grade crossing protection account46in the dedicated fund,to pay the amounts from the account pursuant to 47 the provisions of section 62-304C, Idaho Code. 48 (d4 ) As soon as possible after the beginning of 49 each fiscal year, the sum of one hundred thousand dollars ($100,000) shall be 50 distributed to the local bridge inspection accountin the dedicated51fund,to pay the amounts from the account pursuant to the provisions of 52 section 40-703, Idaho Code. 53 (e5 ) From the balance remaining with the com- 5 1 mission after distributing the amounts inparagraphs (a) through (d) of2subsection s (1) through (4) of this 3 section , three percent (3%) shall be distributed to specified recre- 4 ational funds as follows : 51.(a)One and twenty-eight hundredths per6cent (1.28%) shall be distributed as follows: sixty-six per cent (66%) of7the one and twenty-eight hundredths per cent (1.28%)Eight 8 thousand four hundred forty-eight ten thousandths percent (0.8448%) 9 shall be distributed to the waterways improvementaccount10 fund , as created in chapter 15, title 57, Idaho Code. Up to 11 twentyper centpercent (20%) of the moneys dis- 12 tributed to the waterways improvementaccountfund 13 under the provisions of this paragraph may be used by the depart- 14 ment of parks and recreation to defray administrative costs. Any moneys 15 unused at the end of the fiscal year by the department of parks and recre- 16 ation shall be returned to the state treasurer for deposit in the water- 17 ways improvementaccount. Thirty-three per cent (33%) of the one and18twenty-eight hundredths per cent (1.28%)fund; 19 (b) Eight thousand four hundred forty-eight ten thousandths percent 20 (0.8448%) shall be distributed into the park and recreation capital 21 improvement account as created in section 57-1801, Idaho Code. One22per cent (1%) of the one and twenty-eight hundredths per cent (1.28%)23shall be distributed to the search and rescue account created in section2467-2903, Idaho Code;252. One and twenty-eight hundredths per cent (1.28%) shall be distributed26as follows: sixty-six per cent (66%) of the one and twenty-eight hun-27dredths per cent (1.28%); 28 (c) Eight thousand four hundred forty-eight ten thousandths percent 29 (0.8448%) shall be distributed to the off-road motor vehicle 30 account, as created in section 57-1901, Idaho Code. Up to twentyper31centpercent (20%) of the moneys distributed to the 32 off-road motor vehicle account by this subpart may be used by the depart- 33 ment of parks and recreation to defray administrative costs. Any moneys 34 unused at the end of the fiscal year by the department of parks and recre- 35 ation shall be returned to the state treasurer for deposit in the off-road 36 motor vehicle account. Thirty-three per cent (33%) of the one and37twenty-eight hundredths per cent (1.28%) shall be distributed into the38park and recreation capital improvement account as created in section3957-1801, Idaho Code. One per cent (1%) of the one and twenty-eight hun-40dredths per cent (1.28%); 41 (d) Two hundred fifty-six ten thousandths percent (0.0256%) shall 42 be distributed to the search and rescue account created in section 43 67-2901 3, Idaho Code; and 443.(e) Forty-four hundredthsper cent45percent (.44%) shall be distributed to the park and 46 recreation capital improvement account as created in section 57-1801, 47 Idaho Code, to be used solely to improve roads and bridges within and 48 leading to parks and recreation areas of the state. 49 (6) From the balance remaining with the commission after distribut- 50 ing the amounts in subsection (5) of this section, sixteen percent (16%) shall 51 be distributed to the restricted highway fund created in section 40-701A, 52 Idaho Code. 534.(7) The balance remaining shall be distrib- 54 uted to the highway distribution account created in section 40-701, Idaho 55 Code. 6 1(2) The revenues received from the taxes imposed by section263-2408, Idaho Code, and any penalties, interest, and deficiency amounts,3shall be distributed as follows:4(a) An amount of money shall be distributed to the state refund account5sufficient to pay current refund claims. All refunds authorized by the6commission to be paid shall be paid from the state refund account, and7those moneys are hereby continuously appropriated.8(b) The balance remaining of all the taxes collected shall be distributed9to the state aeronautics account, as provided in section 21-211, Idaho10Code.11 SECTION 5. That Chapter 24, Title 63, Idaho Code, be, and the same is 12 hereby amended by the addition thereto of a NEW SECTION , to be 13 known and designated as Section 63-2413, Idaho Code, and to read as follows: 14 63-2413. DISTRIBUTION OF AIRCRAFT ENGINE FUEL TAX REVENUES. The revenues 15 received from the taxes imposed by section 63-2408, Idaho Code, and any penal- 16 ties, interest, and deficiency amounts, shall be distributed as follows: 17 (1) An amount of money shall be distributed to the state refund account 18 sufficient to pay current refund claims. All refunds authorized by the commis- 19 sion to be paid shall be paid from the state refund account, and those moneys 20 are hereby continuously appropriated. 21 (2) The balance remaining of all the taxes collected shall be distributed 22 to the state aeronautics account, as provided in section 21-211, Idaho Code. 23 SECTION 6. That Section 63-2418, Idaho Code, be, and the same is hereby 24 amended to read as follows: 25 63-2418. DISTRIBUTION OF SPECIAL FUELS TAX REVENUES. The 26 revenues received from the tax imposed by sections63-2416 , 27and 63-2417,Idaho Code, and any penalties, interest, or 28 deficiency additions, or from the fees imposed by the commission under the 29 provisions of section 63-2438, Idaho Code, shall be distributed as follows: 30 (1) An amount of money equal to the actual cost of collecting, adminis- 31 tering and enforcing the special fuels tax provisions by the commission, as 32 determined by it shall be retained by the commission. The amount retained by 33 the commission shall not exceed the amount authorized to be expended by appro- 34 priation by the legislature. Any unencumbered balance in excess of the actual 35 cost of collecting, administering and enforcing the special fuels tax require- 36 ments by the commission at the end of each fiscal year shall be distributed 37 pursuant tothe highway distribution account38 subsections (3) and (4) of this section . 39 (2) An amount of money shall be distributed to the state refund account 40 sufficient to pay current refund claims. All refunds authorized by the41commisioncommission to be paid under this chapter shall 42 be paid from the state refund account, those moneys being hereby continuously 43 appropriated. 44 (3) Of the balance remaining with the commission after distributing 45 the amounts specified in subsections (1) and (2) of this section, sixteen per- 46 cent (16%) shall be distributed to the restricted highway fund established in 47 section 40-701A, Idaho Code. 48 (4) The balance remaining with the commission after distributing 49 the amountsspecified in subsections (1) and (2)50 (3) of this section shall be distributed to the highway distribu- 51 tion account, established in section 40-701, Idaho Code.
STATEMENT OF PURPOSE
RS08378
The bill reorganizes and simplifies - but does not substantively
change-the Idaho Code sections that provide for the distribution
of moneys collected from taxes on gasoline, special fuel and
aircraft engine fuel and from the petroleum transfer fee.
FISCAL IMPACT
No fiscal effect.
CONTACT ;
Name: Dan John/Ted Spangler
Agency: State Tax Commission:
Phone: 334-7530
Statement of Purpose/Fiscal Impact H 13