Print Friendly HOUSE BILL NO. 471 – Sales tax, overpayment, refunds
HOUSE BILL NO. 471
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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
|||| 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-
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 63-3 632049, Idaho Code.
STATEMENT OF PURPOSE
This bill updates and clarifies the statute of limitations on
claiming refunds of overpayments of sales and use taxes.
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
3. Specifies procedures for review of denied refund claims.
4. Deletes excess language and corrects a cross reference.
No fiscal effect.
Name: Dan John / Ted Spangler
Agency: Idaho State Tax Commission
Statement of Purpose/Fiscal Impact H 471