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H0458aa.............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law to clarify the law regarding
confidentiality of income tax returns and information relating to tax
returns of Idaho taxpayers; and to provide a criminal offense of an assault
or battery upon a member, employee or agent of the State Tax Commission.
01/28 House intro - 1st rdg - to printing
01/31 Rpt prt - to Rev/Tax
03/14 Rpt out - to Gen Ord
Rpt out amen - to engros
03/15 Rpt engros - 1st rdg - to 2nd rdg as amen
1st rdg - to 2nd rdg as amen
03/16 2nd rdg - to 3rd rdg as amen
03/20 3rd rdg as amen - PASSED - 65-3-2
AYES -- Alltus, Barraclough, Bell, Bieter, Black, Boe, Bruneel,
Callister, Campbell, Chase, Cheirrett, 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, Kendell, Kunz, Lake, Linford, Loertscher,
Mader, Marley, Meyer, Montgomery, Mortensen, Moss, Pearce, Pischner,
Pomeroy, Reynolds, Ringo, Robison, Sali, Schaefer, Sellman, Shepherd,
Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman, Trail,
Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- Barrett, McKague, Moyle
Absent and excused -- Kempton, Ridinger
Floor Sponsor - Hansen(29)
Title apvd - to Senate
03/21 Senate intro - 1st rdg as amen - to Loc Gov
03/28 Rpt out - rec d/p - to 2nd rdg as amen
03/29 2nd rdg - to 3rd rdg as amen
04/04 3rd rdg as amen - PASSED - 34-0-1
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hawkins,
Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Walton, Wheeler, Whitworth, Williams
NAYS--None
Absent and excused--Davis
Floor Sponsor - Ipsen
Title apvd - to House
04/04 To enrol - rpt enrol - Sp signed
04/05 Pres signed - to Governor
04/14 Governor signed
Session Law Chapter 297
Effective: 07/01/00
H0458
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 458, As Amended
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO CONFIDENTIALITY OF TAX INFORMATION; AMENDING SECTION 63-3076,
3 IDAHO CODE, TO MORE SPECIFICALLY DEFINE THE SCOPE OF CONFIDENTIAL TAX
4 INFORMATION AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-3077,
5 IDAHO CODE, TO MORE SPECIFICALLY DEFINE INFORMATION WHICH MAY BE DISCLOSED
6 AND TO MAKE TECHNICAL CORRECTIONS; AND AMENDING SECTION 18-915, IDAHO
7 CODE, TO PROVIDE A CRIMINAL OFFENSE OF AN ASSAULT OR BATTERY UPON A MEM-
8 BER, EMPLOYEE OR AGENT OF THE STATE TAX COMMISSION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-3076, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-3076. PENALTY FOR DIVULGING INFORMATION. Except as provided in section
13 63-3045B, Idaho Code In regard to the administration of the taxes imposed by
14 this chapter or by any other statute to which this section and section
15 63-3077, Idaho Code, expressly apply:
16 (a1) No state tax commissioner, deputy, or any clerk, agent, contractor
17 or employee, or any centralized state computer facility employee or any person
18 formerly employed in any such position shall knowingly divulge or make known
19 to any person in any manner any tax return or tax information whatsoever
20 obtained directly or indirectly by him in the discharge of his duties, or per-
21 mit any income return or copy thereof, or any paper or book so obtained, to be
22 seen or examined by any person except as provided by law; provided, that stat-
23 ute, court order or rules of the state tax commission promulgated under this
24 section or section 63-3077, Idaho Code.
25 (2) Iin any action or proceeding brought for the collection, remission,
26 cancellation or refund of the whole or any part of a tax imposed under the
27 provisions of this act chapter, or for enforcing the penalties prescribed for
28 making false or fraudulent returns, any and all information contained in such
29 returns and tax information may be furnished or made accessible to the offi-
30 cers or representatives of the state or county charged with the duty of inves-
31 tigating, prosecuting or defending the same, under such rules and regulations
32 as the state tax commission shall prescribe; and all such returns and tax
33 information and the statements and correspondence relating thereto may be pro-
34 duced in evidence in any action or proceeding, civil or criminal, directly
35 pertaining to such returns or the tax imposed on the basis of such return. In
36 addition, the state tax commission may provide information in its possession
37 to a law enforcement agency or prosecutor pursuant to the investigation or
38 prosecution of an offense under section 18-915, 18-1353, 18-1353A, 18-1354,
39 18-1355 or 18-6710, Idaho Code, when the victim of such an offense is, or at
40 the time of the action was, a member, employee or agent of the state tax com-
41 mission.
42 (b3) A copy of all or any portion of a federal return, or information
43 reflected on such federal return, which may be attached to an Idaho return, or
2
1 otherwise come into the possession of any commissioner, deputy, clerk, agent,
2 contractor or employee, or any employee of a centralized state computer facil-
3 ity, shall not be disclosed in any manner whatsoever other than as authorized
4 by the preceding this subsection.
5 (c4) Any officer, agent, clerk, contractor or employee violating who
6 knowingly violates any of the provisions of this section shall be guilty of a
7 felony and, upon conviction thereof, be punished by a fine of not less than
8 one hundred dollars ($100) nor more than five thousand dollars ($5,000), or by
9 imprisonment for not more than five (5) years. Such officer, agent, clerk,
10 contractor or employee upon such conviction shall also forfeit his office, or
11 employment or contract and shall be incapable of holding any public office in
12 this state for a period of two (2) years thereafter. Nothing in this subsec-
13 tion shall limit the state tax commission's ability to take disciplinary
14 actions authorized in chapter 53, title 67, Idaho Code.
15 (5) As used in this section and section 63-3077, Idaho Code, the term:
16 (a) "Return" means any of the following whether required, provided for,
17 or permitted by any statute administered by the state tax commission that
18 is filed with the state tax commission by, for, or with respect to any
19 person:
20 (i) Any tax or information return;
21 (ii) Declaration of estimated tax;
22 (iii) Claim for refund;
23 (iv) Any amendment or supplement thereto, including supporting
24 schedules, attachments or lists that are supplemental to, or part of,
25 the return.
26 (b) "Tax information" means:
27 (i) A taxpayer's identity;
28 (ii) The nature, source or amount of a taxpayer's income, payments,
29 receipts, deductions, exemptions, credits, assets, liabilities, net
30 worth, tax liability, tax withheld, deficiencies, overassessments or
31 tax payments;
32 (iii) The status of the processing or investigation of the taxpayer's
33 liability;
34 (iv) Any other data received by, recorded by, prepared by, furnished
35 to or collected by the state tax commission with respect to a return
36 or with respect to the determination of the existence, or possible
37 existence, of liability, or the amount thereof, of any person pursu-
38 ant to the laws administered by the state tax commission for any tax,
39 penalty, interest, fine, forfeiture, other imposition or offense;
40 (v) Any part of a written determination, or documents relating to a
41 written determination, that is not open to public inspection; and
42 (vi) Information filed with, or furnished to, the state tax commis-
43 sion by or for the taxpayer to whom the information relates that is
44 not otherwise public information.
45 SECTION 2. That Section 63-3077, Idaho Code, be, and the same is hereby
46 amended to read as follows:
47 63-3077. INFORMATION FURNISHED TO CERTAIN OFFICIALS. (a1) The state tax
48 commission, under such rules as it may prescribe, may permit, notwithstanding
49 the provisions of this act as to secrecy, disclose tax returns or tax informa-
50 tion to:
51 (a) Tthe commissioner of internal revenue of the United States or his
52 delegate or the financial management services of the department of the
53 treasury of the United States; or
3
1 (b) Tthe proper officer of any state imposing a tax on or according to
2 income similar to a tax to which this section applies or the multistate
3 tax commission or its delegate to inspect the income tax returns or the
4 governing entity of the international fuels tax agreement or its delegate;
5 of any taxpayer making or who may be required to make returns, under this act,
6 with the state tax commission or may furnish to such officer or his authorized
7 representative an abstract or copy of any income tax return or any matter con-
8 tained in any affidavit, statement, or certificate made or filed in connection
9 with any return or any tax or credit claimed as an offset against any tax
10 information or any information disclosed by the report of any audit or inves-
11 tigation relating to the income or tax of any taxpayer; but such permission
12 shall be granted or information furnished to such officer or his representa-
13 tives only if the statutes of the United States or such other state, as the
14 case may be, grant substantially similar privileges to the proper officer of
15 this state charged with the administration of this act state tax commission.
16 (b2) Notwithstanding the provisions of this act chapter as to secrecy,
17 any duly constituted committee of either branch of the state legislature shall
18 have the right to inspect returns upon request.
19 (c3) Nothing in this act chapter shall prohibit a taxpayer, or his autho-
20 rized representative, upon proper identification, from inspecting or copying
21 obtaining a copy of his own income tax returns or tax information or authoriz-
22 ing, in writing, the disclosure of information to a third party.
23 (d4) Any resident or part-year resident individual taxpayer making an
24 income tax return, whether accrual or cash basis, shall furnish the state tax
25 commission with the location of any residential property owned by the taxpayer
26 and occupied by the taxpayer as his primary dwelling place on the first day of
27 January of the year following the year to which the tax return relates. The
28 state tax commission is hereby authorized and empowered to deliver to the
29 county assessor of any county of the state of Idaho information relating to a
30 taxpayer's place of residence or domicile. The information may be used by
31 county assessors and boards of equalization to assist in determining the
32 validity of any homeowner's entitlement to the exemption provided in section
33 63-602G, Idaho Code. Information disclosed to county officials under this
34 subsection may be used only to determine the validity of any homeowner's enti-
35 tlement to the exemption provided in section 63-602G, Idaho Code, and is not
36 otherwise subject to public disclosure.
37 (e5) The state tax commission additionally is authorized to utilize any
38 centralized state computer facility.
39 (6) Nothing in this section or section 63-3076, Idaho Code, shall require
40 the state tax commission to disclose information not required to be disclosed
41 under the provisions of sections 9-335 through 9-348, Idaho Code, or prevent
42 the state tax commission from disclosing the current validity of any permit or
43 license issued by the state tax commission or information that is otherwise
44 publicly available.
45 SECTION 3. That Section 18-915, Idaho Code, be, and the same is hereby
46 amended to read as follows:
47 18-915. ASSAULT OR BATTERY UPON CERTAIN PERSONNEL -- PUNISHMENT. Any per-
48 son who commits a crime provided for in this chapter against or upon a jus-
49 tice, judge, magistrate, prosecuting attorney, public defender, peace officer,
50 bailiff, marshal, sheriff, police officer, correctional officer, employee of
51 the department of correction, employees of the department of water resources
52 authorized to enforce the provisions of chapter 38, title 42, Idaho Code,
53 jailer, parole officer, officer of the state department of law enforcement,
4
1 fireman, social caseworkers or social work specialists of the department of
2 health and welfare, employee of a state secure confinement facility for juve-
3 niles, employee of a juvenile detention facility, a teacher at a detention
4 facility or a juvenile probation officer, emergency medical technician certi-
5 fied by the department of health and welfare, emergency medical technician-
6 ambulance certified by the department of health and welfare, advanced emer-
7 gency medical technician and EMT-paramedic certified by the state board of
8 medicine, a member, employee or agent of the state tax commission, United
9 States marshal, or federally commissioned law enforcement officer or their
10 deputies or agents and the perpetrator knows or has reason to know of the
11 victim's status, the punishment shall be as follows:
12 (a) For committing battery with intent to commit a serious felony the
13 punishment shall be imprisonment in the state prison not to exceed twenty-five
14 (25) years.
15 (b) For committing any other crime in this chapter the punishment shall
16 be doubled that provided in the respective section.
17 (c) For committing a violation of the provisions of section 18-901 or
18 18-903, Idaho Code, against the person of a justice, judge or magistrate,
19 jailer or correctional officer or other staff of the department of correction,
20 or of an employee of a state secure confinement facility for juveniles, an
21 employee of a juvenile detention facility, a teacher at a detention facility
22 or a juvenile probation officer and the person committing the offense knows
23 or reasonably should know that such victim is a justice, judge or magistrate,
24 jailer or correctional officer, an employee of a state secure confinement
25 facility for juveniles, an employee of a juvenile detention facility, a
26 teacher at a detention facility or a juvenile probation officer engaged in the
27 performance of his duties, and the victim is engaged in the performance of his
28 duties, the offense shall be a felony punishable by imprisonment in the state
29 prison for a period of not more than five (5) years, and said sentence shall
30 be served consecutively to any sentence being currently served.
AH0458
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
Moved by Linford
Seconded by Crow
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENTS TO H.B. NO. 458
1 AMENDMENT TO SECTION 1
2 On page 1 of the printed bill, delete lines 35 through 38 and insert: "to
3 a law enforcement agency or prosecutor pursuant to the investigation or prose-
4 cution of an offense under section 18-915, 18-1353, 18-1353A, 18-1354, 18-1355
5 or 18-6710, Idaho Code, when the victim of such an offense is, or at the time
6 of the action was, a member, employee or agent of the state tax commission.".
7 AMENDMENT TO SECTION 2
8 On page 2, in line 49, delete "federal" and insert: "financial".
9 AMENDMENT TO THE BILL
10 On page 3, delete lines 42 and 43 and insert:
11 "SECTION 3. That Section 18-915, Idaho Code, be, and the same is hereby
12 amended to read as follows:
13 18-915. ASSAULT OR BATTERY UPON CERTAIN PERSONNEL -- PUNISHMENT. Any per-
14 son who commits a crime provided for in this chapter against or upon a jus-
15 tice, judge, magistrate, prosecuting attorney, public defender, peace officer,
16 bailiff, marshal, sheriff, police officer, correctional officer, employee of
17 the department of correction, employees of the department of water resources
18 authorized to enforce the provisions of chapter 38, title 42, Idaho Code,
19 jailer, parole officer, officer of the state department of law enforcement,
20 fireman, social caseworkers or social work specialists of the department of
21 health and welfare, employee of a state secure confinement facility for juve-
22 niles, employee of a juvenile detention facility, a teacher at a detention
23 facility or a juvenile probation officer, emergency medical technician certi-
24 fied by the department of health and welfare, emergency medical technician-
25 ambulance certified by the department of health and welfare, advanced emer-
26 gency medical technician and EMT-paramedic certified by the state board of
27 medicine, a member, employee or agent of the state tax commission, United
28 States marshal, or federally commissioned law enforcement officer or their
29 deputies or agents and the perpetrator knows or has reason to know of the
30 victim's status, the punishment shall be as follows:
31 (a) For committing battery with intent to commit a serious felony the
32 punishment shall be imprisonment in the state prison not to exceed twenty-five
33 (25) years.
34 (b) For committing any other crime in this chapter the punishment shall
35 be doubled that provided in the respective section.
36 (c) For committing a violation of the provisions of section 18-901 or
37 18-903, Idaho Code, against the person of a justice, judge or magistrate,
38 jailer or correctional officer or other staff of the department of correction,
39 or of an employee of a state secure confinement facility for juveniles, an
40 employee of a juvenile detention facility, a teacher at a detention facility
41 or a juvenile probation officer and the person committing the offense knows
2
1 or reasonably should know that such victim is a justice, judge or magistrate,
2 jailer or correctional officer, an employee of a state secure confinement
3 facility for juveniles, an employee of a juvenile detention facility, a
4 teacher at a detention facility or a juvenile probation officer engaged in the
5 performance of his duties, and the victim is engaged in the performance of his
6 duties, the offense shall be a felony punishable by imprisonment in the state
7 prison for a period of not more than five (5) years, and said sentence shall
8 be served consecutively to any sentence being currently served.".
9 CORRECTION TO TITLE
10 On page 1, delete line 6 and insert: "AND TO MAKE TECHNICAL CORRECTIONS;
11 AND AMENDING SECTION 18-915, IDAHO CODE, TO PROVIDE A CRIMINAL OFFENSE OF AN
12 ASSAULT OR BATTERY UPON A MEMBER, EMPLOYEE OR AGENT OF THE STATE TAX COMMIS-
13 SION.".
STATEMENT OF PURPOSE
RS09333
This bill updates Idaho's statutes protecting the confidentiality
of tax returns and information relating to tax returns of Idaho
taxpayers. It defines, for the first time, the scope of information
that is confidential. It also clarifies the application of the law
to state contractors, the International Fuels Tax Agreement and the
financial management service of the U.S. Treasury and other matters
relating to state level taxes administered by the State Tax Commission.
FISCAL NOTE
No fiscal effect.
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 45