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HCR041..............................................by REVENUE AND TAXATION
TAX COMMISSION - RULES - Stating findings of the Legislature and rejecting
a pending rule of the Idaho State Tax Commission relating to prizes won in
contests, drawings and raffles.
01/24 House intro - 1st rdg - to printing
01/25 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 - ADOPTED - voice vote - to Senate
02/01 Senate intro - 1st rdg - to Loc Gov
02/12 Rpt out - rec d/p - to 10th Ord
02/13 10th ord - ADOPTED - voice vote
Title apvd - to House
02/14 To enrol
02/15 Rpt enrol - Sp signed
02/18 Pres signed
02/19 To Secretary of State
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 41
BY REVENUE AND TAXATION COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND REJECTING A CERTAIN RULE OF THE IDAHO
3 STATE TAX COMMISSION RELATING TO PRIZES WON IN CONTESTS, DRAWINGS AND
4 RAFFLES.
5 Be It Resolved by the Legislature of the State of Idaho:
6 WHEREAS, the Legislature is vested with authority to reject executive
7 agency rules under the provisions of Section 67-5291, Idaho Code, in the event
8 that the Legislature finds that the rules are not consistent with legislative
9 intent; and
10 WHEREAS, it is the finding of the Legislature that a certain rule of the
11 Idaho State Tax Commission relating to prizes won in contests, drawings and
12 raffles is not consistent with legislative intent and should be rejected.
13 NOW, THEREFORE, BE IT RESOLVED by the members of the Second Regular Ses-
14 sion of the Fifty-sixth Idaho Legislature, the House of Representatives and
15 the Senate concurring therein, that IDAPA 35.01.02, Section 131 and its sub-
16 sections, a rule of the Idaho State Tax Commission relating to prizes won in
17 contests, drawings and raffles, adopted as a pending rule under Docket Number
18 35-0102-0102, be, and the same is hereby rejected and declared null, void and
19 of no force and effect.
STATEMENT OF PURPOSE
RS 11735
This concurrent resolution would reject a pending rule change of
the Idaho State Tax Commission relating to prizes won in contests,
drawings and raffles. The effect of this resolution, if adopted by
both houses, would be to prevent the agency rule change from going
into effect.
FISCAL IMPACT
This concurrent resolution has no fiscal impact.
Contact:
Name: Carl Bianchi
Director of Legislative Services
Phone: 334-2475
STATEMENT OF PURPOSE/FISCAL NOTE HCR 41