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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
|||| 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SECTION 63-2416, IDAHO CODE, TO CLARIFY THE EXEMPTION FROM SPE- 5 CIAL FUELS TAX FOR GOVERNMENT ENTITIES, TO DELETE OUTDATED LANGUAGE AND TO 6 MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-2418, IDAHO CODE, TO 7 DELETE REFERENCE TO A REPEALED LAW AND TO MAKE A TECHNICAL CORRECTION;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 collectpay the tax imposed by this chap- 30 ter who fails to collectpay such tax or any distributor required to remit tax31 pursuant to this section who fails to make such remittance,shall be liable to 32 the commission for the amount of tax not collected orremitted 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 special33 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 under36 this chapter for the month of January, 1996, in the manner required by the37 state tax commission. The tax due under this subsection shall be paid in full38 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 section s63-2416, 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 commisioncommission 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 STATESJURISDICTIONS. (1) The commission may enter into cooperative agreements 13 with other statesjurisdictions 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 statejurisdiction 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 statejurisdiction 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 statejurisdiction, 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 statejurisdiction to audit the 44 records of persons based in the statejurisdiction, to determine if the motor 45 fuels taxes due each statejurisdiction are properly reported and paid. Each 46 statejurisdiction shall forward the findings of the audits performed on per- 47 sons based in the statejurisdiction, to each statejurisdiction 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 stateIdaho, the commission may 50 serve the audit findings received from another statejurisdiction, 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 statesjurisdictions 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 statesjurisdictions pursuant to the law, 5 rules, and regulations of the statejurisdiction 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 statejurisdiction 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