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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 63-1134. 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 natural disaster declared
15 by the President of the United States or by the governor of the state in a
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