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H0109...............................................by REVENUE AND TAXATION
CIGARETTE TAX - Repeals and adds to existing law to provide for payments of
refunds of cigarette taxes.
01/29 House intro - 1st rdg - to printing
01/30 Rpt prt - to Rev/Tax
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/09 3rd rdg - PASSED - 69-0-1
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins,
Hornbeck, Jaquet, Jones, Kellogg, Kendell, Kunz, Lake, Langford,
Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
Moss, Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson,
Stone, Swan, Tilman, Trail, Wheeler, Young, Mr. Speaker
NAYS -- None
Absent and excused -- Wood
Floor Sponsor -- Ellis
Title apvd - to Senate
02/12 Senate intro - 1st rdg - to Loc Gov
02/15 Rpt out - rec d/p - to 2nd rdg
02/16 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, Lee, Lodge, Noh, Richardson, Risch, Sandy, Schroeder,
Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth,
Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Wheeler
Title apvd - to House
03/09 To enrol
03/12 Rpt enrol - Sp signed
03/13 Pres signed
03/14 To Governor
03/19 Governor signed
Session Law Chapter 52
Effective: 07/01/01
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 109
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TAXES ON CIGARETTES; REPEALING SECTION 63-2521, IDAHO CODE; AND
3 AMENDING CHAPTER 25, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SEC-
4 TION 63-2521, IDAHO CODE, TO PROVIDE FOR PAYMENTS OF REFUNDS OF CIGARETTE
5 TAXES.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-2521, Idaho Code, be, and the same is hereby
8 repealed.
9 SECTION 2. That Chapter 25, Title 63, Idaho Code, be, and the same is
10 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
11 ignated as Section 63-2521, Idaho Code, and to read as follows:
12 63-2521. REFUNDS -- LIMITATIONS -- INTEREST. (1) Where there has been an
13 overpayment of any cigarette tax imposed by this chapter, the amount of such
14 overpayment shall be credited against any taxes then due to the state tax com-
15 mission from the taxpayer and any balance of such excess shall be refunded to
16 the taxpayer.
17 (2) No such credit or refund of taxes, penalties or interest paid, shall
18 be allowed or made after three (3) years from the time the return was filed,
19 unless before the expiration of such period a claim therefor is filed by the
20 taxpayer with the commission.
21 (3) Interest shall be allowed on the amount of such credits or refunds at
22 the rate provided in section 63-3045, Idaho Code, from the date such tax was
23 paid.
24 (4) If the state tax commission denies a claim for refund in whole or in
25 part, it shall provide notice of the denial and the claimant may petition the
26 state tax commission for a redetermination of the denial in the manner pro-
27 vided in section 63-3045, Idaho Code. Appeal of a tax commission decision
28 denying in whole or in part a claim for refund shall be made in accordance
29 with and within the time limits prescribed in section 63-3049, Idaho Code.
STATEMENT OF PURPOSE
RS10474
This bill makes technical changes to cigarette taxes.
Section 1 Repeals Idaho Code section 63-2521, Idaho Code. This is
an obsolete provision relating to the transition from the prior to
the present cigarette tax statute in 1974.
Section 2 adds a new section 63-2531 to provide for payments of
refunds of cigarette taxes and procedures relating to refunds.
FISCAL NOTE
No fiscal effect.
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H10