2002 Legislation
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HOUSE BILL NO. 471 – Sales tax, overpayment, refunds

HOUSE BILL NO. 471

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Daily Data Tracking History



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

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  Second Regular Session - 2002
                                                                        
                                                                        
                              IN 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-
  9    mines that Subject to the provisions of subsection (b) of this section, if any
 10    amount due under this chapter has been paid more than once or has been errone-
 11    ously  or  illegally collected or computed, the tax commission shall set forth
 12    that fact in its records and overpaid, the excess amount paid or collected may
 13    be credited on any amount then due and payable to  the  state  tax  commission
 14    from  that  the person by whom the excess was paid and any balance refunded to
 15    the that person. by whom it was paid or to his successors,  administrators  or
 16    executors; the tax commission is authorized and the state board of tax appeals
 17    [is]  authorized  to  order  the  tax  commission in proper cases to credit or
 18    refund such amounts whether or not such payments have been paid under  protest
 19    and certify such refund to the state board of examiners.
 20        (b) (1)  No such credit or refund shall be allowed or made after 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  the taxpayer claimant 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-
 27        tion for making refunds or credit claims shall not apply  in  cases  where
 28        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,  no
 30        credits  or  refunds  shall  be  allowed or made after a 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  made  The  date
 34             provided in subsection (b)(1) of this section; or
 35             (ii)  The  date  upon  which  amounts  asserted  by deficiency become
 36             assessed; any administrative or judicial proceeding relating to  such
 37             deficiency is finally resolved; or
 38        unless  before the expiration of such period a claim therefore is filed by
 39        the taxpayer.
 40             (iii) The date specified in any agreement under  section  63-3633(g),
 41             Idaho Code.
 42        (3)  A taxpayer desiring claiming 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 / Fiscal Impact


	           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