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H0471...............................................by REVENUE AND TAXATION SALES TAX - Amends existing law to revise the time, manner and procedures for obtaining refunds of overpayments of sales or use taxes. 01/22 House intro - 1st rdg - to printing 01/23 Rpt prt - to Rev/Tax 01/29 Rpt out - rec d/p - to 2nd rdg 01/30 2nd rdg - to 3rd rdg 01/31 3rd rdg - PASSED - 67-0-3 AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black, Block, Boe, Bolz, Bradford, Bruneel, Campbell, 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, Martinez, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone, Tilman, Trail, Wood, Mr. Speaker NAYS -- None Absent and excused -- Callister, Wheeler, Young Floor Sponsor - Collins Title apvd - to Senate 02/01 Senate intro - 1st rdg - to Loc Gov 02/07 Rpt out - rec d/p - to 2nd rdg 02/08 2nd rdg - to 3rd rdg 02/12 3rd rdg - PASSED - 33-0-2 AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson, Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure, Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge, Marley, Noh, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams NAYS -- None Absent and excused -- Geddes, Richardson Floor Sponsor - Thorne Title apvd - to House 02/13 To enrol 02/14 Rpt enrol - Sp signed 02/15 Pres signed 02/18 To Governor 02/19 Governor signed Session Law Chapter 38 Effective: 07/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-sixth Legislature Second Regular Session - 2002IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 471 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE SALES AND USE TAX; AMENDING SECTION 63-3626, IDAHO CODE, TO 3 REVISE THE TIME, MANNER AND PROCEDURES FOR OBTAINING REFUNDS OF OVERPAY- 4 MENTS OF SALES OR USE TAXES AND TO MAKE A TECHNICAL CORRECTION. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 63-3626, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 63-3626. REFUNDS, LIMITATIONS, INTEREST. (a)If the tax commission deter-9mines thatSubject to the provisions of subsection (b) of this section, if any 10 amount due under this chapter has beenpaid more than once or has been errone-11ously or illegally collected or computed, the tax commission shall set forth12that fact in its records andoverpaid, the excess amountpaid or collectedmay 13 be credited on any amount then dueand payableto the state tax commission 14 fromthatthe person by whom the excess was paid and any balance refunded to 15thethat person.by whom it was paid or to his successors, administrators or16executors; the tax commission is authorized and the state board of tax appeals17[is] authorized to order the tax commission in proper cases to credit or18refund such amounts whether or not such payments have been paid under protest19and certify such refund to the state board of examiners.20 (b) (1) No such credit or refund shall be allowedor madeafter three (3) 21 years from the time the payment was made to the state tax commission, 22 unless before the expiration of such period a written claim therefor is 23 filed with the state tax commission by thetaxpayerclaimant or the 24 claimant's representative, but only if the claimant has authorized in 25 writing the representative to file a claim. 26 (2)The three (3) year period allowed by subsection (b)(1) of this sec-27tion for making refunds or credit claims shall not apply in cases where28 For periods in regard to which the state tax commission asserts a defi- 29 ciency under section 63-3629 or 63-3630, Idaho Code,. In such cases, no30credits or refunds shall be allowed or made aftera claim for refund, 31 relating to the period to which the deficiency relates, must be made on or 32 before the later of: 33 (i)Three (3) years from the time the payment was madeThe date 34 provided in subsection (b)(1) of this section; or 35 (ii) The date upon whichamounts asserted by deficiency become36assessed;any administrative or judicial proceeding relating to such 37 deficiency is finally resolved; or 38unless before the expiration of such period a claim therefore is filed by39the taxpayer.40 (iii) The date specified in any agreement under section 63-3633(g), 41 Idaho Code. 42 (3) A taxpayerdesiringclaiming a refund of amounts paid in obedience to 43 such deficiencies must do so by appealing within the time limits pre- 2 1 scribed in sections 63-3631 and 63-3049, Idaho Code. 2 (c) Interest shall be allowed on the amount of such credits or refunds at 3 the rate provided in section 63-3045, Idaho Code, from the date such tax was 4 paid to the state tax commission. 5 (d) If the state tax commission denies a claim for refund in whole or in 6 part, it shall provide notice of the denial in the manner provided in section 7 63-3629(c), Idaho Code. The claimant may petition the state tax commission for 8 a redetermination of the denial as provided in section 63-3631, Idaho Code. 9 The state tax commission shall issue a final decision pursuant to the require- 10 ments of section 63-3045B, Idaho Code. Appeal of a tax commission decision 11 denying in whole or in part a claim for refund shall be made in accordance 12 with and within the time limits prescribed in section 63-3632049, Idaho Code.
STATEMENT OF PURPOSE RS 11476C1 This bill updates and clarifies the statute of limitations on claiming refunds of overpayments of sales and use taxes. The bill: 1. Extends the statue of limitations for refunds when the State Tax Commission asserts additional liability. 2. Provides for written waiver of the statute of limitations by the taxpayer and the State Tax Commission. 3. Specifies procedures for review of denied refund claims. 4. Deletes excess language and corrects a cross reference. FISCAL IMPACT No fiscal effect. CONTACT Name: Dan John / Ted Spangler Agency: Idaho State Tax Commission Phone: 334-7530 Statement of Purpose/Fiscal Impact H 471