View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0490.........................................by TRANSPORTATION AND DEFENSE
TAX - MOTOR FUEL - Amends existing law to make technical corrections to the
motor fuel tax law; and to clarify the State Tax Commission has authority
to coordinate tax agreements with other jurisdictions which participate in
the International Fuels Tax Agreement.
02/03 House intro - 1st rdg - to printing
02/04 Rpt prt - to Transp
02/09 Rpt out - rec d/p - to 2nd rdg
02/10 2nd rdg - to 3rd rdg
02/11 3rd rdg - PASSED - 61-0-9
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Boe, Bruneel,
Callister, Chase, Cheirrett, Clark, Cuddy, Denney, Ellsworth,
Field(13), Field(20), Gagner, Gould, Hadley, Hansen(23), Henbest,
Hornbeck, Jaquet, Jones, Judd, Kellogg, Kempton, Kendell, Kunz, Lake,
Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
Moyle, Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison,
Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson,
Stoicheff, Stone, Taylor, Tilman, Trail(Miller), Wheeler, Wood,
Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Black, Campbell, Crow, Deal, Geddes, Hammond,
Hansen(29), Linford, Moss
Floor Sponsor - Smith
Title apvd - to Senate
02/14 Senate intro - 1st rdg - to Transp
02/23 Rpt out - rec d/p - to 2nd rdg
02/24 2nd rdg - to 3rd rdg
03/27 3rd rdg - PASSED - 35-0-0
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh,
Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Whitworth, Williams
NAYS--None
Absent and excused--None
Floor Sponsor - Boatright
Title apvd - to House
03/28 To enrol
03/29 Rpt enrol - Sp signed
03/30 Pres signed
03/31 To Governor
04/03 Governor signed
Session Law Chapter 155
Effective: 07/01/00
H0490
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 490
BY TRANSPORTATION AND DEFENSE COMMITTEE
1 AN ACT
2 RELATING TO MOTOR FUEL TAXES; AMENDING SECTION 63-2406, IDAHO CODE, TO CLARIFY
3 THAT DISTRIBUTORS ARE REQUIRED TO PAY AND REMIT TAX TO THE COMMISSION;
4 AMENDING SECTION 63-2416, IDAHO CODE, TO CLARIFY THE EXEMPTION FROM SPE-
5 CIAL FUELS TAX FOR GOVERNMENT ENTITIES, TO DELETE OUTDATED LANGUAGE AND TO
6 MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-2418, IDAHO CODE, TO
7 DELETE REFERENCE TO A REPEALED LAW AND TO MAKE A TECHNICAL CORRECTION;
8 AMENDING SECTION 63-2442A, IDAHO CODE, TO CLARIFY THE AUTHORITY OF THE
9 STATE TAX COMMISSION TO COORDINATE TAX AGREEMENTS WITH JURISDICTIONS OTHER
10 THAN DOMESTIC STATES; AND PROVIDING AN EFFECTIVE DATE.
11 Be It Enacted by the Legislature of the State of Idaho:
12 SECTION 1. That Section 63-2406, Idaho Code, be, and the same is hereby
13 amended to read as follows:
14 63-2406. DISTRIBUTOR REPORTS. (1) Each distributor shall, not later than
15 the last day of each calendar month or for such other reporting period as the
16 commission may authorize, render to the commission an accurate report of all
17 motor fuel received by him in this state during the preceding reporting
18 period. The report shall be made in the manner and on forms required by the
19 commission.
20 (2) The distributor's report shall include:
21 (a) An itemized statement of the total number of gallons of motor fuel
22 received during the preceding calendar month; and
23 (b) Other information as the commission may require for the proper admin-
24 istration of this chapter.
25 (3) The report shall be accompanied by a remittance of the tax shown to
26 be due on the report together with any applicable interest and penalty, unless
27 the amounts due are paid by electronic funds transfer in the manner provided
28 by section 67-2026, Idaho Code.
29 (4) Any distributor required to collect pay the tax imposed by this chap-
30 ter who fails to collect pay such tax or any distributor required to remit tax
31 pursuant to this section who fails to make such remittance, shall be liable to
32 the commission for the amount of tax not collected or remitted plus any appli-
33 cable penalty or interest. The commission may collect such amounts in the man-
34 ner provided in section 63-2434, Idaho Code.
35 SECTION 2. That Section 63-2416, Idaho Code, be, and the same is hereby
36 amended to read as follows:
37 63-2416. TAX IMPOSED. (1) For the privilege of using the public highways,
38 an excise tax is hereby imposed on all special fuels used for the operation or
39 propulsion of any motor vehicle which is licensed or required to be licensed
40 under the laws of this state or which is required to be licensed under the
41 laws of another state and is operated on a highway in this state. The tax
2
1 shall apply at the same rate as the tax imposed by section 63-2405, Idaho
2 Code. The tax shall attach and be collected at the time special fuels are
3 received, in the same manner as for gasoline under section 63-2403, Idaho
4 Code, and is to be paid by the licensed distributor.
5 (2) The tax imposed in subsection (1) of this section does not apply to
6 special fuels:
7 (a) Which have been dyed at a refinery or terminal; or
8 (b) Exported, other than in the supply tanks of motor vehicles, but only
9 if:
10 (i) any tax due in the jurisdiction to which the special fuel is
11 destined is paid; or
12 (ii) the purchaser is a licensed distributor in the jurisdiction to
13 which the special fuel is destined; or
14 (c) Dispensed into a motor vehicle which uses gaseous special fuels and
15 which displays a valid gaseous special fuels permit under section 63-2424,
16 Idaho Code; or
17 (d) Which are gaseous special fuels, as defined in section 63-2401, Idaho
18 Code, unless any part thereof is delivered into the fuel supply tank or
19 tanks of a motor vehicle.
20 (3) If special fuels on which tax is not collected under subsection (1)
21 of this section or fuel on which a claim for refund has been allowed under
22 section 63-2423, Idaho Code, is used or consumed:
23 (a) In the operation or propulsion of a motor vehicle on a highway,
24 except as permitted by subsection (1)(b) of section 63-2423, Idaho Code;
25 or
26 (b) In a recreational vehicle,; or
27 (c) In noncommercial motor boats or in motor boats operated by a govern-
28 mental entity,;
29 the tax shall be payable at the rate established in section 63-2405, Idaho
30 Code, to the commission by the user or consumer of the fuels and shall be a
31 debt owing to the state until it is paid.
32 (4) A floor stocks tax is hereby imposed upon every licensed special
33 fuels dealer on all undyed diesel fuel at the rate imposed in subsection (1)
34 of this section on each gallon of fuel in their possession or under their con-
35 trol on January 1, 1996. The tax shall be reported with the return due under
36 this chapter for the month of January, 1996, in the manner required by the
37 state tax commission. The tax due under this subsection shall be paid in full
38 to the state tax commission on or before July 31, 1996.
39 SECTION 3. That Section 63-2418, Idaho Code, be, and the same is hereby
40 amended to read as follows:
41 63-2418. DISTRIBUTION OF TAX REVENUES. The revenues received from the tax
42 imposed by sections 63-2416, and 63-2417, Idaho Code, and any penalties,
43 interest, or deficiency additions, or from the fees imposed by the commission
44 under the provisions of section 63-2438, Idaho Code, shall be distributed as
45 follows:
46 (1) An amount of money equal to the actual cost of collecting, adminis-
47 tering and enforcing the special fuels tax provisions by the commission, as
48 determined by it shall be retained by the commission. The amount retained by
49 the commission shall not exceed the amount authorized to be expended by appro-
50 priation by the legislature. Any unencumbered balance in excess of the actual
51 cost of collecting, administering and enforcing the special fuels tax require-
52 ments by the commission at the end of each fiscal year shall be distributed to
53 the highway distribution account.
3
1 (2) An amount of money shall be distributed to the state refund account
2 sufficient to pay current refund claims. All refunds authorized by the
3 commision commission to be paid under this chapter shall be paid from the
4 state refund account, those moneys being hereby continuously appropriated.
5 (3) The balance remaining with the commission after distributing the
6 amounts specified in subsections (1) and (2) of this section shall be distrib-
7 uted to the highway distribution account, established in section 40-701, Idaho
8 Code.
9 SECTION 4. That Section 63-2442A, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-2442A. INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN
12 STATES JURISDICTIONS. (1) The commission may enter into cooperative agreements
13 with other states jurisdictions for exchange of information and auditing of
14 distributors, dealers and users of motor fuels. The commission shall partici-
15 pate in the international fuel tax agreement as required by the intermodal
16 surface transportation efficiency act of 1991, Public Law 102-240, 105 Stat.
17 1914, including subsequent amendments to that agreement.
18 (2) Any person operating a motor vehicle over twenty-six thousand
19 (26,000) pounds maximum gross weight which is (a) based in this state and (b)
20 operated in this state and in any other jurisdiction which is a member of the
21 international fuels tax agreement shall report and pay all fuel use taxes due
22 to any IFTA member jurisdiction, together with any other charges due to any
23 such jurisdiction which are reportable on the IFTA report, in the manner
24 required by IFTA. If the provisions set forth in the international fuel tax
25 agreement are in conflict with any provision of this chapter, the agreement
26 provisions shall prevail. An agreement, arrangement, declaration or amendment
27 thereto is not effective until stated, in writing, and filed with the commis-
28 sion.
29 (3) An agreement may provide for determining the base state jurisdiction
30 for users, users records requirements, audit procedures, exchange of informa-
31 tion, persons eligible for tax licensing, defining qualified motor vehicles,
32 determining if bonding is required, specifying reporting requirements and
33 periods including defining uniform penalty and interest rates for late report-
34 ing, determining methods for collecting and forwarding of motor fuels taxes,
35 penalties or interest to another jurisdiction, and other provisions as will
36 facilitate the administration of the agreement.
37 (4) The commission may, as required by the terms of an agreement, forward
38 to officers of another state jurisdiction any information in the commission's
39 possession relative to the manufacture, receipts, sale, use, transportation,
40 or shipment of motor fuels by any person. The commission may disclose to offi-
41 cers of another state jurisdiction, the location of officers, motor vehicles,
42 and other real and personal property of users of motor fuels.
43 (5) An agreement may provide for each state jurisdiction to audit the
44 records of persons based in the state jurisdiction, to determine if the motor
45 fuels taxes due each state jurisdiction are properly reported and paid. Each
46 state jurisdiction shall forward the findings of the audits performed on per-
47 sons based in the state jurisdiction, to each state jurisdiction in which the
48 person has taxable use of motor fuels. For persons not based in this state and
49 who have taxable use of motor fuels in this state Idaho, the commission may
50 serve the audit findings received from another state jurisdiction, in the form
51 of an assessment, on the person as though an audit was conducted by the com-
52 mission.
53 (6) The commission may enter into additional cooperative agreements with
4
1 other states jurisdictions for mutual enforcement of taxes on gasoline and
2 special fuels not subject to collection pursuant to the international fuel tax
3 agreement. Such agreements may provide for collection and enforcement of the
4 motor fuels taxes of all signatory states jurisdictions pursuant to the law,
5 rules, and regulations of the state jurisdiction in which a person liable for
6 such taxes maintains his principal place of business. An agreement may provide
7 for any or all of the following: determining the base state jurisdiction of
8 persons liable for taxes, records requirements, audit procedures, exchange of
9 information, persons eligible for tax licensing, determining if bonding is
10 required, specifying reporting requirements and periods including defining
11 uniform penalty and interest rates for late reporting, determining methods for
12 collecting and forwarding of motor fuels taxes and penalties to another juris-
13 diction, and other provisions as will facilitate the administration of the
14 agreement.
15 (7) Any agreement entered into pursuant to this section does not preclude
16 the commission from auditing the records of any person covered by the provi-
17 sions of this chapter.
18 (8) The legal remedies for any person served with an order or assessment
19 under this section are as prescribed in this chapter.
20 (9) If the commission enters into any agreement under the authority of
21 this section, and the provisions set forth in the agreement are in conflict
22 with any rules promulgated by the commission, the agreement provisions pre-
23 vail.
24 SECTION 5. This act shall be in full force and effect on and after July
25 1, 2000.
STATEMENT OF PURPOSE
RS09346
This bill proposes several technical corrections to motor fuel tax
laws. It deletes surplus language and corrects a cross reference;
clarifies the exemption from special fuels tax for governmental
entities; and clarifies the authority of the State Tax Commission
to coordinate tax agreements with Canadian provinces that
participate in the International Fuels Tax Agreement.
FISCAL NOTE
No fiscal effect.
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 490