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H0466...............................................by REVENUE AND TAXATION
TAX WARRANTS - Amends existing law to provide protection for third parties
who pay over assets in obedience to a tax warrant; and to clarify the
liability of persons who fail to comply with a tax warrant.
02/01 House intro - 1st rdg - to printing
02/02 Rpt prt - to Rev/Tax
02/08 Rpt out - rec d/p - to 2nd rdg
02/09 2nd rdg - to 3rd rdg
02/14 3rd rdg - PASSED - 65-0-5
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley,
Hammond, Hansen(23), Hansen(29), Henbest, Jaquet, Jones, Judd,
Kellogg, Kempton, Kendell, Kunz, Lake, Loertscher, Mader, Marley,
McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner,
Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman,
Trail(Miller), Wheeler, Zimmermann
NAYS -- None
Absent and excused -- Geddes, Hornbeck, Linford, Wood, Mr Speaker
Floor Sponsor - Hansen(29)
Title apvd - to Senate
02/15 Senate intro - 1st rdg - to Loc Gov
02/28 Rpt out - rec d/p - to 2nd rdg
02/29 2nd rdg - to 3rd rdg
03/24 3rd rdg - hld at desk
03/27 PASSED - 30-2-3
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Davis, Deide, Dunklin, Frasure, Geddes, Ipsen,
Keough, King-Barrutia, Lee, McLaughlin, Noh, Parry, Richardson,
Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner, Thorne, Wheeler,
Williams
NAYS--Hawkins, Whitworth
Absent and excused--Darrington, Ingram, Stennett
Floor Sponsor - King-Barrutia
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 149
Effective: 07/01/00
H0466
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 466
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO COLLECTION OF DELINQUENT TAXES; AMENDING SECTION 63-3059, IDAHO
3 CODE, TO PROVIDE PROTECTION FOR THIRD PARTIES WHO PAY OVER ASSETS IN OBE-
4 DIENCE TO A TAX WARRANT, TO CLARIFY THE LIABILITY OF PERSONS WHO FAIL TO
5 COMPLY WITH A TAX WARRANT AND TO MAKE TECHNICAL CORRECTIONS; AND PROVIDING
6 AN EFFECTIVE DATE.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3059, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3059. LEVY OR DISTRAINT WARRANT. (1) In case of neglect or refusal to
11 pay taxes or deficiencies as hereinabove provided, the state tax commission
12 may levy, or, by warrant issued under its own hand, authorize its agents or
13 employees or a sheriff, constable, or deputy, to levy upon, seize and sell all
14 property, except such as is exempt by the preceding section, belonging to such
15 person, for the payment of the amount due or for the enforcement of any lien
16 authorized and filed pursuant to this act chapter.
17 (2) Any person in possession of, or obligated with respect to, property
18 or rights to property subject to levy upon which a levy has been made who,
19 upon demand by the state tax commission or by a sheriff or deputy, surrenders
20 such property or rights to property, or discharges such obligation, to the
21 state tax commission shall be discharged from any obligation or liability to
22 the delinquent taxpayer and any other person with respect to such property or
23 rights to property arising from such surrender or payment.
24 (3) Any person who fails or refuses to surrender any property or rights
25 to property, subject to levy, shall be liable to the state of Idaho in a sum
26 equal to the value of the property or rights not so surrendered, but not
27 exceeding the amount of taxes for the collection of which such levy has been
28 made, together with costs and interest on such sum at the rate established
29 under section 63-3045, Idaho Code, from the date of such levy.
30 (4) Any amount, other than costs, recovered under this section shall be
31 credited against the tax liability for the collection of which such levy was
32 made.
33 SECTION 2. This act shall be in full force and effect on and after July
34 1, 2000.
STATEMENT OF PURPOSE
RS09350
This bill more clearly states the effects of a tax warrant
for collection of unpaid state taxes. The bill protects
third-party holders of the assets of a delinquent taxpayer
when those assets are seized and applied to pay the taxes
by protecting the third party from liability claims by that
taxpayer. A taxpayer may file claims directly against the
State Tax Commission for alleged wrongful seizure. The bill
also states that the holder is liable to the State Tax
Commission for the amounts held by him for the taxpayer.
FISCAL NOTE
None.
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 46