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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 That Section 63-2521, Idaho Code, be, and the same is hereby 8 repealed. 9 SECTION 2.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