2000 Legislation
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SENATE BILL NO. 1331 – Estate tax/tobacco money/generl fnd

SENATE BILL NO. 1331

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Daily Data Tracking History



S1331............................................................by FINANCE
ESTATE TAX/TOBACCO MONEYS - Amends existing law to have certain moneys,
which are currently going to the Water Pollution Control Account and
Resource Conservation and Rangeland Development Account from the estate tax
and tobacco moneys, go to the General Fund.
                                                                        
01/28    Senate intro - 1st rdg - to printing
01/31    Rpt prt - to Fin
03/08    Rpt out - rec d/p - to 2nd rdg
03/09    2nd rdg - to 3rd rdg
03/14    3rd rdg - PASSED - 32-0-3
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Danielson, Davis, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram,
      Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh, Parry,
      Richardson, Riggs, Risch, Schroeder, Sorensen, Stegner, Stennett,
      Thorne, Wheeler, Whitworth, Williams
      NAYS--None
      Absent and excused--Crow, Darrington, Sandy
    Floor Sponsor - Lee
    Title apvd - to House
03/15    House intro - 1st rdg - to 2nd rdg
03/16    2nd rdg - to 3rd rdg
03/20    3rd rdg - PASSED - 66-0-4
      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, Gould,
      Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jones,
      Judd, Kellogg, Kempton, Kendell, Kunz, Lake, Linford, Mader, Marley,
      McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce, Pischner,
      Pomeroy, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman, Shepherd,
      Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman, Trail,
      Wheeler, Wood, Zimmermann, Mr Speaker
      NAYS -- None
      Absent and excused -- Jaquet, Loertscher, Moss, Reynolds
    Floor Sponsor - Robison
    Title apvd - to Senate
03/21    To enrol
03/22    Rpt enrol - Pres signed
03/23    Sp signed
03/24    To Governor
03/28    Governor signed
         Session Law Chapter 60
         Effective: 07/01/00

Bill Text


 S1331
                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1331
                                                                        
                                    BY FINANCE COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE GENERAL FUND; AMENDING SECTION 14-413,  IDAHO  CODE,  TO  HAVE
  3        CERTAIN  ESTATE TAX RECEIPTS CURRENTLY BEING REMITTED TO THE RESOURCE CON-
  4        SERVATION AND RANGELAND DEVELOPMENT ACCOUNT AND THE WATER  POLLUTION  CON-
  5        TROL ACCOUNT BE REMITTED TO THE GENERAL FUND OF THE STATE OF IDAHO; AMEND-
  6        ING  SECTION  63-2520,  IDAHO  CODE, TO DELETE THE PERCENTAGE DISTRIBUTION
  7        FROM THE CIGARETTE TAX TO THE WATER POLLUTION CONTROL ACCOUNT AND TO  MAKE
  8        A  TECHNICAL  CORRECTION;  AMENDING  SECTION  63-2564, IDAHO CODE, TO HAVE
  9        MONEYS CURRENTLY REMITTED TO THE WATER POLLUTION CONTROL ACCOUNT BE REMIT-
 10        TED TO THE GENERAL FUND OF THE STATE OF IDAHO AND TO MAKE  TECHNICAL  COR-
 11        RECTIONS; AND PROVIDING AN EFFECTIVE DATE.
                                                                        
 12    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 13        SECTION  1.  That  Section  14-413, Idaho Code, be, and the same is hereby
 14    amended to read as follows:
                                                                        
 15        14-413.  DISTRIBUTION OF RECEIPTS. The commission shall collect all  taxes
 16    and  moneys that may be due under this act, and remit such moneys to the state
 17    treasurer. Such moneys shall be distributed as follows:
 18        (1)  Ten percent (10%) of such moneys shall be distributed into a suspense
 19    account for payment to the county treasurer of the county in which  venue  for
 20    probate  and  administration  lies,  pursuant to section 15-3-201, Idaho Code,
 21    regardless of whether such probate or administration was, in fact, instituted.
 22    Such moneys shall be paid by the commission to the  appropriate  counties  not
 23    less than quarterly, and shall be credited to the county current expense fund.
 24        (2)  An  amount  of money shall be distributed to the state refund account
 25    sufficient to pay current refund claims. All refunds authorized by the commis-
 26    sion to be paid shall be paid through the  state  refund  account,  and  those
 27    moneys  are  hereby  continuously  appropriated for that purpose. Such refunds
 28    shall be authorized for the purpose of repaying overpayments  made  under  the
 29    transfer  and inheritance tax act, for the purpose of repaying any other erro-
 30    neous receipts under such tax, for the purpose of repaying any  tax,  penalty,
 31    or  interest illegally assessed or collected, or for the purpose of paying any
 32    judgment rendered against the commission under the  terms  and  provisions  of
 33    this act.
 34        (3)  The  balance  remaining after distributing the amounts in subsections
 35    (1) and (2) of this section shall be distributed  as follows:
 36        (a)  Ten percent (10%) shall be distributed to the  resource  conservation
 37        and  rangeland development account created in section 22-2730, Idaho Code;
 38        and
 39        (b)  The remainder shall be distributed to  the  water  pollution  control
 40        account to the general fund of the state of Idaho.
                                                                        
 41        SECTION  2.  That  Section 63-2520, Idaho Code, be, and the same is hereby
 42    amended to read as follows:
                                                                        
                                           2
                                                                        
  1        63-2520.  DISTRIBUTION OF MONEYS COLLECTED.  Revenues  received  from  the
  2    taxes  imposed  by this chapter, and any revenues received from licenses, per-
  3    mits, penalties, interest, or deficiency additions, shall  be  distributed  by
  4    the tax commission as follows:
  5        (a)  An  amount  of money shall be distributed to the state refund account
  6    sufficient to pay current refund claims.  All refunds  authorized  under  this
  7    chapter  by the commission shall be paid through the state refund account, and
  8    those moneys are continuously appropriated.
  9        (b)  The balance remaining with the state treasurer  after  deducting  the
 10    amount described in paragraph (a) above shall be distributed as follows:
 11        (1)  43.3%  of such balance shall be distributed to the permanent building
 12        account created by section 57-1108, Idaho Code.
 13        (2)  6.7% of such balance shall be distributed to the water pollution con-
 14        trol account.
 15        (3)  1% of such balance shall be distributed to the central tumor registry
 16        account. The amount of money so distributed to the central tumor  registry
 17        account shall not exceed the fiscal year's appropriation, and at such time
 18        as  the  appropriation  has been distributed to the central tumor registry
 19        account during any fiscal year, all such distributions in  excess  of  the
 20        appropriation  shall  be  made  instead to the general account fund of the
 21        state of Idaho.
 22        (43)  2.5% of such balance shall be  distributed  to  the  cancer  control
 23        account  created  by section 57-1702, Idaho Code. Revenues received in the
 24        cancer control account shall be paid over to the state  treasurer  by  the
 25        state tax commission to be distributed as follows:
 26             (i)   Such amounts as are appropriated for purposes specified in sec-
 27             tion 57-1702, Idaho Code, shall be expended as appropriated;
 28             (ii)  Any  balance remaining in the cancer control account on June 30
 29             of any fiscal year after the amounts withdrawn by appropriation  have
 30             been  deducted, shall be reserved for transfer to the general account
 31             fund on July 1 and the state controller shall order such transfer.
 32        (54)  All remaining moneys shall be distributed  to  the  general  account
 33        fund of the state of Idaho.
                                                                        
 34        SECTION  3.  That  Section 63-2564, Idaho Code, be, and the same is hereby
 35    amended to read as follows:
                                                                        
 36        63-2564.  DISTRIBUTION OF TAX REVENUES. (1) The revenues received from the
 37    taxes imposed by section 63-2552, Idaho Code, and any penalties, interest,  or
 38    deficiency additions, shall be distributed by the tax commission as follows:
 39        (a)  An  amount of money shall be distributed to the state refund account,
 40        sufficient to pay current refund claims.  All refunds  authorized  by  the
 41        commission  shall  be  paid  through  the  state refund account, and those
 42        moneys are continuously appropriated.
 43        (b)  From the balance remaining with the state treasurer  after  deducting
 44        the  amounts in subsection (a) above of this section, all remaining moneys
 45        shall be remitted directly to the water pollution control  account  estab-
 46        lished  in  chapter  36,  title 39, Idaho Code, to the general fund of the
 47        state of Idaho and shall be remitted to that  account  fund  periodically,
 48        but no less frequently than quarterly.
                                                                        
 49        SECTION  4.  This  act shall be in full force and effect on and after July
 50    1, 2000.

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE
                              RS09583C1 

The revenue sources to the Resource Conservation and Rangeland 
Development Fund and the Water Pollution Control Fund are 
predictable and unable to meet the current and projected 
needs of these two dedicated funds. This legislation shifts 
the distribution of the estate tax currently diverted to 
these dedicated funds to the state General Fund.  It also 
shifts the distribution of the cigarette and tobacco product 
taxes from the Water Pollution Control Fund to the state 
General Fund.  The stability of the state's General Fund 
allows for more flexibility to accommodate recent and future 
predicted declines in cigarette and tobacco product taxes as 
well as the large swings in estate tax revenue the state has 
experienced over the last ten years. This legislation is 
consistent with the Governor's recommendation to shift funding 
in the Soil Conservation Commission budget from the Resource 
Conservation and Rangeland Development Fund to the General 
Fund.It also shifts funding in the Division of Environmental 
Quality budget from the Water Pollution Control Fund to the 
General Fund. The Resource Conservation and Rangeland Development 
Fund will be used primarily to fund a continuously appropriated 
rangeland and agricultural water quality loan program. Its 
revenue source will be loan repayments and interest earnings. 
The Water Pollution Control Fund will be used primarily to 
provide the state's match for the continuously appropriated 
federal clean water and safe drinking water loan programs. 
Its revenue source will be an annual $4,800,000 transfer from 
the state sales tax.

                     FISCAL IMPACT

Transferring estate, cigarette, and tobacco product taxes 
that currently go to these two dedicated funds to the General 
Fund is expected to generate $11.2 million in FY 2001. The 
Governor is also recommending a one-time $5.0 million transfer 
from the Water Pollution Control Fund to the General Fund in 
FY 2001. On the expenditure side, the Governor's FY 2001 
budget recommends fund shifts totaling $14.0 million to 
replace these two dedicated funds.  The net impact is a positive 
$2.2 million to the FY 2001 General Fund. 

CONTACT 
Name: Larry Schlicht 
Agency: Division of Financial Management 
Phone: 334-3903

Statement  of Purpose/Fiscal Impact                   S 1331