View Daily Data Tracking History
View Bill Text
View Amendment
View Statement of Purpose / Fiscal Impact
H0491aa.......................................by TRANSPORTATION AND DEFENSE
MOTOR FUELS TAX - Adds to existing law to allow the State Tax Commission to
provide a credit against fuel taxes to licensed distributors who file their
motor fuels taxes and reports electronically.
02/03 House intro - 1st rdg - to printing
02/04 Rpt prt - to Transp
02/11 Rpt out - to Gen Ord
02/15 Rpt out amen - to engros
02/16 Rpt engros - 1st rdg - to 2nd rdg as amen
02/17 2nd rdg - to 3rd rdg as amen
02/22 3rd rdg as amen - PASSED - 64-0-6
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Chase, Cheirrett, Clark, Cuddy, Deal, Denney,
Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould, Hadley,
Hammond, Hansen(23), Hansen(29), Jaquet, Jones, Judd, Kellogg,
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, Smylie, Stevenson, Stoicheff, Stone, Tilman, Trail(Miller),
Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Campbell, Crow, Henbest, Hornbeck, Smith,
Taylor
Floor Sponsor - Ringo
Title apvd - to Senate
02/23 Senate intro - 1st rdg as amen - to Transp
03/15 Rpt out - rec d/p - to 2nd rdg as amen
03/16 2nd rdg - to 3rd rdg as amen
03/30 3rd rdg as amen - 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 - Keough
Title apvd - to House
03/31 To enrol
04/03 Rpt enrol - Sp signed
04/04 Pres signed - to Governor
04/14 Governor signed
Session Law Chapter 302
Effective: 07/01/00
H0491
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 491, As Amended
BY TRANSPORTATION AND DEFENSE COMMITTEE
1 AN ACT
2 RELATING TO MOTOR FUELS TAXES; PROVIDING A STATEMENT OF LEGISLATIVE INTENT;
3 AMENDING CHAPTER 24, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SEC-
4 TION 63-2406A, IDAHO CODE, TO PROVIDE A CREDIT AGAINST TAXES AS AN INCEN-
5 TIVE TO FILE MOTOR FUEL DISTRIBUTOR'S REPORTS AND PAYMENT OF TAXES
6 ELECTRONICALLY; AND PROVIDING AN EFFECTIVE DATE.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. FINDINGS AND STATEMENT OF INTENT BY THE LEGISLATURE. The leg-
9 islature finds that the use of electronic media for filing the motor fuel dis-
10 tributor reports required by Section 63-2406, Idaho Code, and for payment of
11 motor fuels taxes will improve the administration of these taxes by reducing
12 costs for both the state and licensed distributors and by contributing to
13 improved enforcement and collection of the taxes. The incentives provided by
14 this act are intended to encourage the use of electronic filing of reports and
15 payment of motor fuels taxes. The legislature intends the incentives as part
16 of the necessary costs of collection and administration of motor fuels taxes.
17 SECTION 2. That Chapter 24, Title 63, Idaho Code, be, and the same is
18 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
19 ignated as Section 63-2406A, Idaho Code, and to read as follows:
20 63-2406A. INCENTIVE FOR ELECTRONIC FILING OF DISTRIBUTOR'S REPORTS AND
21 PAYMENT OF TAXES. (1) A qualified licensed distributor who, on or before
22 December 31, 2003, receives approval from the commission to file
23 electronically the reports required by section 63-2406, Idaho Code, and who
24 pays taxes due under this chapter by electronic funds transfer, whether or not
25 required to use electronic funds transfer, shall be entitled to a one-time,
26 nonrefundable credit in the amount of two thousand five hundred dollars
27 ($2,500).
28 (2) A "qualified licensed distributor" is a licensed distributor who,
29 over the six (6) months immediately preceding the month in which the distribu-
30 tor may claim the credit provided in this section averaged in excess of fifty
31 thousand (50,000) gallons each month of:
32 (a) Motor fuel received, plus
33 (b) Motor fuel shipped or delivered within a refinery or pipeline termi-
34 nal or from a refinery or pipeline terminal to another refinery or pipe-
35 line terminal.
36 (3) The credit may be claimed on the first motor fuel distributor's
37 report filed entirely by an electronic filing media approved by the commission
38 if all associated amounts due are remitted by electronic funds transfer. In
39 the case of a motor fuel distributor who, prior to the effective date of this
40 act, began filing its motor fuel distributor's reports entirely by an elec-
41 tronic filing media approved by the commission and paid all associated amounts
42 due remitted by electronic funds transfer, the credit may be claimed on the
2
1 first motor fuel distributor's report filed after the effective date of this
2 act. Unused credit may be carried over to succeeding returns until fully
3 applied against taxes due.
4 (4) If a distributor who has received all or part of the credit permitted
5 by this section fails to file its distributor's report electronically or fails
6 to remit any amount due by electronic funds transfer for three (3) or more
7 months in any twelve (12) month period without due cause, the commission shall
8 recapture the previously allowed credit. The commission may, within the time
9 permitted for adjustment of the return on which the credit was claimed, col-
10 lect the recaptured credit in the same manner as a deficiency in tax.
11 SECTION 3. This act shall be in full force and effect on and after July
12 1, 2000.
AH0491
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
Moved by Wood
Seconded by Kempton
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENT TO H.B. NO. 491
1 AMENDMENTS TO SECTION 2
2 On page 1 of the printed bill, in line 21, following "A" insert:
3 "qualified"; in line 26, following "amount" delete the remainder of the line
4 and insert: "of two thousand five hundred dollars ($2,500)."; and delete all
5 of lines 27 through 42.
6 On page 2, delete line 1, and insert:
7 "(2) A "qualified licensed distributor" is a licensed distributor who,
8 over the six (6) months immediately preceding the month in which the distribu-
9 tor may claim the credit provided in this section averaged in excess of fifty
10 thousand (50,000) gallons each month of:
11 (a) Motor fuel received, plus
12 (b) Motor fuel shipped or delivered within a refinery or pipeline termi-
13 nal or from a refinery or pipeline terminal to another refinery or pipe-
14 line terminal.";
15 in line 2, delete "(4)" and insert: "(3)"; and in line 12, delete "(5)" and
16 insert: "(4)".
REPRINT REPRINT REPRINT REPRINT REPRINT
STATEMENT OF PURPOSE
RS09394
This bill creates an incentive to motor fuels distributors for filing and
paying motor fuels taxes electronically. Electronic filing and payment will
improve the administration of these taxes by reducing costs for both the state and
licensed distributors. It will also contribute to improved enforcement and
collection of these taxes. The incentive would be available through December 31,
2003.
FISCAL IMPACT
The State Tax Commission estimates that the incentive will reduce
revenue to the highway distribution account approximately $377,000. $250,000
will occur in FY 2001 and $127,000 in FY 2002.
The State Tax Commission also anticipates revenue increases to the
highway distribution account from improved tax compliance. The comparison of
costs to revenue enhancement is as follows:
Year: FY 2001 FY 2002 FY 2003 FY 2004
Incremental $250,500 $127,000 - 0 - - 0 -
cost
Incremental - 0 - $150,000 $250,000 $300,000
revenue
Net revenue (250,500) $ 23,000 $250,000 $300,000
effect
Contact
Name: Dan John/Ted Spangler
Phone: 208/334-7530
STATEMENT OF PURPOSE/FISCAL NOTE Bill No. H 491