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H0035...........................................................by MR. SPEAKER
Requested by: Idaho Forest Production Commission
FOREST PRODUCTS COMMISSION - Amends existing law to provide that assessments
of the Idaho Forest Products Commission shall be based upon data compiled from
the base year and shall be paid in accordance with rules adopted by the
Commission.
01/06 House intro - 1st rdg - to printing
Rpt prt - to Res/Con
01/30 Rpt out - rec d/p - to 2nd rdg
01/31 2nd rdg - to 3rd rdg
02/03 3rd rdg - PASSED - 68-0-2
AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, Bieter,
Block, Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Crow,
Cuddy, Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge,
Field(18), Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet, Jones,
Kellogg, Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin,
McKague, Meyer, Miller, Mitchell, Moyle, Nacarrato, Nielsen, Raybould,
Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sali, Sayler,
Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass,
Stevenson, Tilman, Trail, Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Black, Schaefer(Schaefer)
Floor Sponsor - Cuddy
Title apvd - to Senate
02/04 Senate intro - 1st rdg - to Res/Env
03/06 Rpt out - rec d/p - to 2nd rdg
03/07 2nd rdg - to 3rd rdg
03/11 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Bailey, Brandt, Bunderson, Burkett, Burtenshaw,
Calabretta, Cameron, Compton, Darrington, Davis, Gannon, Geddes, Goedde,
Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai, Marley,
McKenzie, McWilliams, Noble, Noh, Pearce, Richardson, Schroeder,
Sorensen, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsor - Cameron
Title apvd - to House
03/12 To enrol
03/13 Rpt enrol - Sp signed
03/14 Pres signed
03/17 To Governor
03/20 Governor signed
Session Law Chapter 101
Effective: 07/01/03
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-seventh Legislature First Regular Session - 2003IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 35 BY MR. SPEAKER Requested by: Idaho Forest Products Commission 1 AN ACT 2 RELATING TO THE IDAHO FOREST PRODUCTS COMMISSION; AMENDING SECTION 38-1502, 3 IDAHO CODE, TO FURTHER DEFINE TERMS AND TO ALPHABETIZE DEFINITIONS; AMEND- 4 ING SECTION 38-1515, IDAHO CODE, TO MAKE TECHNICAL CORRECTIONS AND TO PRO- 5 VIDE THAT ASSESSMENTS SHALL BE BASED ON DATA COMPILED FROM THE BASE YEAR 6 AND SHALL BE PAID IN ACCORDANCE WITH RULES ADOPTED BY THE COMMISSION. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 38-1502, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 38-1502. DEFINITIONS. As used in this chapter: 11 (1) "Assessment year" means January 1 through December 31 of any calendar 12 year in which the commission levies an assessment. 13 (2) "Base year" means the calendar year immediately preceding the assess- 14 ment year. 15 (3) "Business entity" means a person, firm, partnership, corporation, 16 association, trust or other recognized legal entity. 17 (4) "Commission" means the Idaho forest products commission created by 18 section 38-1503, Idaho Code. 19 (25) "Financial supporter" means entities who have paid assessments pur- 20 suant to this chapter. 21 (36) "Forest lands" means federal, state and private land growing forest 22 tree species which are, or could be at maturity, capable of furnishing raw 23 material used in the manufacture of lumber or other forest products. The term 24 includes federal, state and private land from which forest tree species have 25 been removed but have not yet been restocked, but it does not include land 26 affirmatively converted to uses other than the growing of forest tree species. 27 (47) "Forest product manufacturer" means a business entity that engages 28 in the processing, cutting, fabricating or other process which converts tim- 29 ber, chips, sawdust or shavings into lumber, paper, plywood, particle board 30 or other usable products for sale in commerce, provided, however, as used in 31 this chapter, forest products manufacturers shall not include the following 32 business entities engaged in: 33 (a) The production of fence or corral posts or rails; 34 (b) Producing shingles or shakes; 35 (c) Producing firewood or pellets for energy; or 36 (d) Producing logs which have been shaped or scribed and used in the con- 37 struction of log structures. 38 (8) "Hog fuel" means wood or wood scraps that have been shredded or pul- 39 verized and used by forest product manufacturers to generate energy. 40 (59) "Private forest lands" means forest lands not owned by the federal 41 government, state government, an Indian tribe or a political subdivision of 42 the state. 43(6) "Hog fuel" means wood or wood scraps that have been shredded or pul-2 1verized and used by forest product manufacturers to generate energy.2 SECTION 2. That Section 38-1515, Idaho Code, be, and the same is hereby 3 amended to read as follows: 4 38-1515. IMPOSITION OF ASSESSMENTS AND PROVISION FOR LATE FEES. (1) From 5 and after the first day of July, 1995,therethe commission is hereby autho- 6 rized to levy the followingfees andassessments: 7 (a) For all forest products manufacturers, an amount no greater than 8 fifty cents (50) per thousand board feet or the equivalent thereof for 9 all logs either harvested in Idaho or measured or processed by a manufac- 10 turing entity located in the state of Idaho, regardless of the state in 11 which the logs might have been cut. For purposes of this chapter, "forest 12 products manufacturers" shall include those business entities which buy 13 timber in Idaho and then sell it to other persons outside the state for 14 manufacture into finished products. Such business entities shall be liable 15 for the assessments described in this paragraph for all timber cut within 16 Idaho and then distributed to other persons outside the state. 17 (b) For all business entities engaged in the harvest or transport of tim- 18 ber, logs, unfinished lumber, chips, sawdust, shavings or hog fuel in 19 Idaho, a sum no greater than twenty-five dollars ($25.00) per employee, 20 including single, self-employers and the individuals involved in partner- 21 ships, as measured by the records of the department of employment during 22 the month of July of the preceding year, or as provided in subsection (2) 23 of this section, provided, however, those business entities engaged solely 24 in the harvest or transport of those exclusions to forest products manu- 25 facturers as set forth in subsection (47)(a), (b), (c) and (d) of section 26 38-1502, Idaho Code, shall owe no duty or assessment under this chapter, 27 nor shall any assessment be levied upon forest products transported by 28 railroad. 29 (c) For business entities or persons owning more than fifty thousand 30 (50,000) acres of private forest land within the state of Idaho but with 31 no facilities for manufacturing forest products within the state, a sum no 32 greater than sixteen and sixty-six one hundredths cents (16.66) per each 33 acre of forest land, provided, however, that this assessment shall be 34 reduced by an amount equal to the assessment described in paragraph (a) of 35 this subsection for all logs harvested from that land in the preceding 36 calendar year and assessed in this section. Persons owning less than a 37 total of fifty thousand (50,000) acres of forest land in the state shall 38 bear no assessment or fee pursuant to the provisions of this subsection. 39 (d) No firm or business entity shall be liable for assessments under this 40 chapter in more than one (1) of the categories described in this section. 41 In the event that a person, firm or business entity qualifies to pay more 42 than one (1) assessment as described herein, then the greater of the 43 assessments shall be assessed, due and payable. 44 (2) In collecting assessmentsand other financial obligationsdue the 45 commission, the commission is authorized to cooperate with and coordinate its 46 actions to collect assessments with the various efforts of Idaho board of 47 scaling practices, the tax commission, the department of employment, the 48 transportation department and the department of lands to either collect 49 assessments or taxes due under the provisions of this chapter or to identify 50 those who may owe assessments under the provisions of this chapter. 51 (3) Any person or firm who makes payment to the commission at a date 52 later than that prescribed in rules set forth by the commission under this 53 section may be subject to a late payment penalty as set forth by the commis- 3 1 sion by rule. Such penalty shall not exceed fifteen percent (15%) per annum on 2 the amount due. In addition to the above penalty, the commission shall be 3 entitled to recover all costs, fees, and reasonable attorney's fees incurred 4 in the collection of the tax and penalty provided for in this section. 5 (4)AllAn assessments duelevied under this chapter shall be based upon 6thedataforcompiled from the base year.immediately preceding and payments7dueAssessments shall be paid to the commissionshall be made quarterly8 according to such rules as may be adopted by the commission.
STATEMENT OF PURPOSE
RS 12339
This bill is necessary to clarify to which calendar year
assessments of the Idaho Forest Products Commission apply, and from
which calendar year data is accumulated to calculate such
assessments. The bill also provides that assessments shall be paid
to the Commission in accordance with rules adopted by the
Commission.
FISCAL IMPACT
There is no fiscal impact.
CONTACT
Name: Betty Munis
Agency: Forest Products Commission
Phone: 334-3292
Statement of Purpose/Fiscal Impact H 3