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S1422aa....................................................by STATE AFFAIRS
REGIONAL PUBLIC TRANSPORTATION AUTHORITIES - Amends existing law to provide
that regional public transportation authorities are exempt from taxation on
special fuels used in motor vehicles owned or leased and operated by
authorities; and to provide that authorities shall be entitled to credits
and refunds as provided in fuels tax law for political subdivisions of the
state.
03/02 Senate intro - 1st rdg - to printing
03/03 Rpt prt - to Transp
03/10 Rpt out - to 14th Ord
03/11 Rpt out amen - to engros
03/12 Rpt engros - 1st rdg - to 2nd rdg as amen
03/15 2nd rdg - to 3rd rdg as amen
03/16 3rd rdg as amen - PASSED - 34-0-1
AYES -- Andreason, Bailey, Brandt, Bunderson, Burkett, Burtenshaw,
Calabretta, 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 -- Cameron
Floor Sponsor - Ingram
Title apvd - to House
03/17 House intro - 1st rdg - to Rev/Tax
03/19 Rpt out - rec d/p - to 2nd rdg
03/20 2nd rdg - to 3rd rdg
Rls susp - PASSED - 65-0-5
AYES -- Andersen, Barraclough, Barrett, Bayer, Bedke, Bell, Black,
Block, Boe, Bolz, Bradford, Campbell, Cannon, Collins, Crow, Cuddy,
Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge,
Field(18), Field(23), Gagner, Garrett, Henbest, Jaquet, Jones,
Kellogg, Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin,
McKague, Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen,
Pasley-Stuart, Raybould, Ridinger, Ring, Ringo, Roberts, Robison,
Rydalch, Sali, Sayler, Schaefer, Shepherd, Shirley, Skippen,
Smith(30), Smylie, Snodgrass, Stevenson, Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Bauer, Clark, Harwood, Smith(24), Trail
Floor Sponsor - Crow
Title apvd - to Senate
03/20 To enrol - Rpt enrol - Pres signed
03/22 Sp signed - To Governor
03/23 Governor signed
Session Law Chapter 152
Effective: 07/01/02
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE SENATE
SENATE BILL NO. 1422
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO REGIONAL PUBLIC TRANSPORTATION AUTHORITIES; AMENDING SECTION
3 40-2113, IDAHO CODE, TO PROVIDE THAT EXEMPTION FROM TAXATION COMMENCES
4 FROM THE DATE OF FORMATION OF ANY REGIONAL PUBLIC TRANSPORTATION AUTHORITY
5 FORMED PURSUANT TO THIS CHAPTER AND TO PROVIDE THAT SUCH AUTHORITIES ARE
6 NOT REQUIRED TO PAY TAXES ON ANY FUELS UTILIZED BY THE AUTHORITY; AND
7 DECLARING AN EMERGENCY.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 40-2113, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 40-2113. EXEMPTION FROM TAXATION. It is hereby found, determined and
12 declared that the creation of a regional public transportation authority is in
13 all respects for the benefit of the people of the state of Idaho, for the
14 improvement of their welfare and prosperity, and for the promotion of their
15 transportation, and is a public purpose and that projects and services oper-
16 ated by authorities are essential parts of the public transportation system,
17 and that such authorities will be performing essential governmental functions
18 in the exercise of the powers conferred upon them by this chapter. The state
19 of Idaho declares that from and after the date on which a regional public
20 transportation authority is formed pursuant to the provisions of this chapter,
21 regional public transportation authorities shall be required to pay no taxes
22 or assessments upon any of the property acquired by them or under their
23 respective jurisdiction, control, possession, or supervision or upon the
24 activities of authorities in the operation and maintenance of projects and
25 services, or upon any charges, fees, revenues, or other income received by
26 authorities, except motor vehicle fuel and aviation fuel taxes or upon any
27 fuels utilized by them, and that the bonds of authorities and the income
28 therefrom shall at all times be exempt from taxation. Regional public trans-
29 portation authorities created pursuant to this chapter shall be exempt from
30 the sales tax imposed under the provisions of section 63-3621, Idaho Code, and
31 shall be issued a tax exemption certificate as provided for in section
32 63-3622, Idaho Code.
33 SECTION 2. An emergency existing therefor, which emergency is hereby
34 declared to exist, this act shall be in full force and effect on and after its
35 passage and approval.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
Moved by Ingram
Seconded by McWilliams
IN THE SENATE
SENATE AMENDMENT TO S.B. NO. 1422
1 AMENDMENTS TO SECTION 1
2 On page 1 of the printed bill, delete lines 19, 20 and 21 and insert: "of
3 Idaho declares that authorities shall be required to pay no taxes"; in line
4 26, delete "any"; in line 27, delete "fuels utilized by them" and insert:
5 "special fuels used in motor vehicles owned or leased and operated by authori-
6 ties"; in line 30, delete "and" and insert: "and"; in line 32, following
7 "Code" insert: ", and shall be entitled to such credits and refunds as other
8 political subdivisions of the state of Idaho are entitled under section
9 63-2423, Idaho Code"; and in line 35, following "approval" insert: ", and ret-
10 roactively to July 1, 2002".
11 CORRECTION TO TITLE
12 On page 1, in line 3, delete "EXEMPTION FROM TAXATION COMMENCES"; and
13 delete lines 4 through 7 and insert: "AUTHORITIES ARE EXEMPT FROM TAXATION ON
14 SPECIAL FUELS USED IN MOTOR VEHICLES OWNED OR LEASED AND OPERATED BY AUTHORI-
15 TIES AND TO PROVIDE THAT AUTHORITIES SHALL BE ENTITLED TO CREDITS AND REFUNDS
16 AS PROVIDED IN FUELS TAX LAW FOR POLITICAL SUBDIVISIONS OF THE STATE; DECLAR-
17 ING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE SENATE
SENATE BILL NO. 1422, As Amended
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO REGIONAL PUBLIC TRANSPORTATION AUTHORITIES; AMENDING SECTION
3 40-2113, IDAHO CODE, TO PROVIDE THAT AUTHORITIES ARE EXEMPT FROM TAXATION
4 ON SPECIAL FUELS USED IN MOTOR VEHICLES OWNED OR LEASED AND OPERATED BY
5 AUTHORITIES AND TO PROVIDE THAT AUTHORITIES SHALL BE ENTITLED TO CREDITS
6 AND REFUNDS AS PROVIDED IN FUELS TAX LAW FOR POLITICAL SUBDIVISIONS OF THE
7 STATE; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 40-2113, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 40-2113. EXEMPTION FROM TAXATION. It is hereby found, determined and
12 declared that the creation of a regional public transportation authority is in
13 all respects for the benefit of the people of the state of Idaho, for the
14 improvement of their welfare and prosperity, and for the promotion of their
15 transportation, and is a public purpose and that projects and services oper-
16 ated by authorities are essential parts of the public transportation system,
17 and that such authorities will be performing essential governmental functions
18 in the exercise of the powers conferred upon them by this chapter. The state
19 of Idaho declares that authorities shall be required to pay no taxes or
20 assessments upon any of the property acquired by them or under their respec-
21 tive jurisdiction, control, possession, or supervision or upon the activities
22 of authorities in the operation and maintenance of projects and services, or
23 upon any charges, fees, revenues, or other income received by authorities,
24 except motor vehicle fuel and aviation fuel taxes or upon special fuels used
25 in motor vehicles owned or leased and operated by authorities, and that the
26 bonds of authorities and the income therefrom shall at all times be exempt
27 from taxation. Regional public transportation authorities created pursuant to
28 this chapter shall be exempt from the sales tax imposed under the provisions
29 of section 63-3621, Idaho Code, and shall be issued a tax exemption certifi-
30 cate as provided for in section 63-3622, Idaho Code, and shall be entitled to
31 such credits and refunds as other political subdivisions of the state of Idaho
32 are entitled under section 63-2423, Idaho Code.
33 SECTION 2. An emergency existing therefor, which emergency is hereby
34 declared to exist, this act shall be in full force and effect on and after its
35 passage and approval, and retroactively to July 1, 2002.
STATEMENT OF PURPOSE
RS14213
The purpose of this legislation is to clarify that regional
public transportation authorities, as political subdivisions of the
state of Idaho, are to be treated like other political subdivisions of
the state of Idaho with respect to the imposition of fuel taxes.
FISCAL IMPACT
Only one regional public transportation authority, since its
formation, has paid special fuels tax for which it might be entitled a
refund in the approximate amount of $10,000. No other regional public
transportation authority has paid special fuels tax, and since this
legislation clarifies that no regional public transportation authority
should pay such tax, this legislation will have no additional fiscal
impact on the highway distribution account.
REVISED REVISED REVISED
Contact
Name: Roy Eiguren, ValleyRide
Phone: 332-1315
STATEMENT OF PURPOSE/FISCAL NOTE Bill No. 1422