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H0446...............................................by REVENUE AND TAXATION
TAX RETURNS - FILING - Amends existing law to provide a definition of the
filing date of tax returns which are filed electronically.
01/26 House intro - 1st rdg - to printing
01/27 Rpt prt - to Rev/Tax
02/02 Rpt out - rec d/p - to 2nd rdg
02/03 2nd rdg - to 3rd rdg
02/04 3rd rdg - PASSED - 67-0-3
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes,
Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
Jones, Judd, Kempton, Kendell, Kunz, Lake, Linford, Loertscher,
Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle,
Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff,
Stone, Taylor, Trail(Miller), Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Gould, Kellogg, Tilman
Floor Sponsor - Ridinger
Title apvd - to Senate
02/07 Senate intro - 1st rdg - to Loc Gov
02/10 Rpt out - rec d/p - to 2nd rdg
02/11 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 30-0-5
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Darrington, Deide, Frasure, Geddes, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, McLaughlin, Noh, Parry, Riggs, Risch, Sandy,
Schroeder, Sorensen, Stegner, Stennett, Thorne, Walton, Wheeler,
Whitworth, Williams
NAYS--None
Absent and excused--Danielson, Davis, Dunklin, Lee, Richardson
Floor Sponsor - Stennett
Title apvd - to House
02/25 To enrol
02/28 Rpt enrol - Sp signed
02/29 Pres signed
03/01 To Governor
03/03 Governor signed
Session Law Chapter 15
Effective: 07/01/00
H0446
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 446
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO FILING TAX RETURNS ELECTRONICALLY; AMENDING SECTION 63-113, IDAHO
3 CODE, AS ADDED BY SECTION 10, CHAPTER 117, LAWS OF 1997, TO REDESIGNATE
4 THE SECTION AND TO CLARIFY THE FILING DATE OF ELECTRONICALLY FILED
5 RETURNS; AND PROVIDING AN EFFECTIVE DATE.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-113, Idaho Code, as added by Section 10, Chap-
8 ter 117, Laws of 1997, be, and the same is hereby amended to read as follows:
9 63-1135. FILING OF ELECTRONIC RETURNS AND DOCUMENTS -- ELECTRONIC FUNDS
10 TRANSFERS. (1) Any return or other document filed with or submitted to the
11 state tax commission may be transmitted electronically to the commission when
12 permitted by rules or procedures established by the commission. Payments of
13 any amounts to the commission by electronic funds transfer shall be in accor-
14 dance with sections 67-2026 and 67-2026A, Idaho Code.
15 (2) As used in this section, "transmitted electronically" means the use
16 of a telecommunication or computer network to transfer information in an opti-
17 cal, electronic, magnetic or other machine sensible form. The term includes
18 the use of facsimile machines and third party value added networks.
19 (3) Any return or other document transmitted electronically to the com-
20 mission and accepted by the commission shall be deemed received on the earlier
21 of:
22 (a) The date it arrives at the commission or, at a third party value
23 added network under contract with the commission to receive the return or
24 document in the case of returns filed through the Internal Revenue Ser-
25 vice, the date the return is received by the Internal Revenue Service; or
26 (b) The date that a third party, in accordance with procedures approved
27 by the commission, transmits the return to the commission or makes it
28 otherwise available to the commission.
29 (4) Any payment made electronically shall be deemed paid on the date the
30 funds are available to the state treasurer.
31 (5) To constitute a properly filed valid tax return or report, a document
32 transmitted electronically or submitted in a physical machine sensible form
33 such as tape or disk must:
34 (1a) Be filed in a format prescribed by the tax commission and be suffi-
35 ciently free of errors to identify the filer and the tax type and to cal-
36 culate the amounts due;
37 (2b) Contain the taxpayer's name, address (if required by the tax commis-
38 sion) and identifying number;
39 (3c) Be signed by the taxpayer or other individual effecting the signa-
40 ture or verification; and
41 (4d) Include sufficient information to permit the mathematical verifica-
42 tion of any tax liability.
43 (6) The tax commission may, by rule, prescribe exclusive methods for
2
1 electronically signing or verifying a return or other document transmitted
2 electronically to the commission that shall have the same validity and conse-
3 quences as manual signing by the taxpayer or other individual effecting the
4 signature or verification.
5 SECTION 2. This act shall be in full force and effect on and after July
6 1, 2000.
STATEMENT OF PURPOSE
RS09349
This bill removes an inconsistency in current law and provides a
clearer definition of the filing date of tax returns filed
electronically. It provides that an electronically filed return
is filed on the earlier of the date that it is received by the
Commission or the IRS or on the date an approved intermediary
submits the return.
FISCAL NOTE
No fiscal effect
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H44