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H0454...............................................by REVENUE AND TAXATION TAXATION - FILING - DISASTERS - Amends existing law to permit the State Tax Commission to grant extensions of time to file tax returns and pay taxes in the event of certain disasters. 01/17 House intro - 1st rdg - to printing 01/18 Rpt prt - to 2nd rdg 01/21 2nd rdg - to 3rd rdg 01/23 3rd rdg - PASSED - 68-0-2 AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black, Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Clark, Collins, Crow, Cuddy, Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones, 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, Wheeler, Wood, Young, Mr. Speaker NAYS -- None Absent and excused -- Deal, Kellogg Floor Sponsor - Gould Title apvd - to Senate 01/24 Senate intro - 1st rdg - to Loc Gov 01/29 Rpt out - rec d/p - to 2nd rdg 2nd rdg - to 3rd rdg 02/01 3rd rdg - PASSED - 32-0-3 AYES -- Boatright, Branch, Brandt, Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Goedde, Hawkins, Hill, Ipsen, Keough, King-Barrutia, Little, Lodge, Marley, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne(Thorne), Wheeler, Williams NAYS -- None Absent and excused -- Andreason, Bunderson, Ingram Floor Sponsor - Ipsen Title apvd - to House 02/04 To enrol 02/05 Rpt enrol - Sp signed 02/06 Pres signed 02/07 To Governor 02/12 Governor signed Session Law Chapter 21 Effective: 09/10/01
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-sixth Legislature Second Regular Session - 2002 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 454 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO TAXES; AMENDING SECTION 63-113, IDAHO CODE, AS ADDED BY CHAPTER 3 64, SECTION 1, LAWS OF 1997, TO REDESIGNATE THE SECTION AND TO PERMIT THE 4 STATE TAX COMMISSION TO GRANT EXTENSIONS OF TIME TO FILE TAX RETURNS AND 5 PAY TAXES IN THE EVENT OF CERTAIN DISASTERS; DECLARING AN EMERGENCY AND 6 PROVIDING A RETROACTIVE EFFECTIVE DATE. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-113, Idaho Code, as added by Chapter 64, Sec- 9 tion 1, Laws of 1997, be, and the same is hereby amended to read as follows: 10 63-11 34. FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF. (1) The state 11 tax commission may grant an extension of time for any filing, or any payment, 12 which is required under any tax law administered or enforced by the state tax 13 commission, to those persons whose ability to timely comply with their filing 14 or payment requirement was adversely affected by a naturaldisaster declared 15 by the President of the United States or by the governor of the state ina 16 state or territory of the United States. The state tax commission may grant 17 any person entitled to an extension under section 7508A of the Internal Reve- 18 nue Code, or regulations promulgated thereunder, an automatic extension for 19 similar returns and payments due to this state. 20 (2) The state tax commission shall provide a procedure for affected tax- 21 payers to justify the extension and provide such other information as the com- 22 mission may require to support the taxpayer's application. A notice of denial 23 of an extension application shall be given in the manner provided for notices 24 of deficiencies in section 63-3629, Idaho Code, which shall be subject to 25 review as provided in section 63-3631, Idaho Code. 26 (3) No extension granted under this section shall be for a period in 27 excess of one (1) year. 28 (4) In all cases where the state tax commission has granted an extension 29 under this section, payment of the tax shall not be subject to any late filing 30 penalty or interest if payment of the tax is made on or before the extended 31 due date. Failure to file on the extended due date will thereafter cause the 32 imposition of penalty and interest. Section 63-3033, Idaho Code, shall not 33 apply to taxpayers who receive extensions under this section. 34 (5) Any rule, activity, procedure or form adopted by the commission to 35 facilitate the provisions of this section, are exempt from the provisions of 36 chapter 52, title 67, Idaho Code. 37 SECTION 2. An emergency existing therefor, which emergency is hereby 38 declared to exist, this act shall be in full force and effect on and after its 39 passage and approval, and retroactively to September 10, 2001.
STATEMENT OF PURPOSE RS 11478 Relating to Taxes; amending section 63-113, Idaho Code, to permit the State Tax Commission to grant extensions of time to file tax returns and pay taxes in the event of certain disasters; and declaring an emergency and providing a retroactive effective date. Strike the word "natural" from the Idaho Code section 63-113; filing and payment extensions as disaster relief. Presently the STC may grant relief during times of a natural disaster. This change deleting "natural" ensures that taxpayers impacted by the events September 11, 2001, are not also adversely affected by actions of the STC. FISCAL IMPACT None Contact Name: Dan John/Ted Spangler, Idaho State Tax Commission Phone: 334-7530 STATEMENT OF PURPOSE/FISCAL NOTE H 454