2002 Legislation
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HOUSE CONCURRENT RESOLUTION NO. 41 – Tax comm rule, prizes won, rejected

HOUSE CONCURRENT RESOLUTION NO. 41

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Daily Data Tracking History



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

Bill Text


                                                                        
                                                                        
  ||||              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 / Fiscal Impact


                       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