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
|||| 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.
|||| 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