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H0014...............................................by REVENUE AND TAXATION
TAXPAYER APPEALS - Amends existing law to revise jurisdictional provisions
for appeals to the Board of Tax Appeals and the district court; and to
define the term "amount asserted."
01/19 House intro - 1st rdg - to printing
01/20 Rpt prt - to Rev/Tax
02/01 Rpt out - rec d/p - to 2nd rdg
02/02 2nd rdg - to 3rd rdg
02/03 3rd rdg - PASSED - 70-0-0
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon,
Chadderdon, Clark, Collins, Crow, Deal, Denney, Edmunson, Ellsworth,
Eskridge, Field(18), Field(23), Garrett, Hart, Harwood, Henbest,
Henderson, Jaquet, Jones, Kemp, Lake, LeFavour, Loertscher, Martinez,
Mathews, McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen,
Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche,
Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley,
Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail,
Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- None
Floor Sponsor - Raybould
Title apvd - to Senate
02/04 Senate intro - 1st rdg - to Loc Gov
02/09 Rpt out - rec d/p - to 2nd rdg
02/10 2nd rdg - to 3rd rdg
02/11 3rd rdg - PASSED - 32-0-3
AYES -- Brandt, Broadsword, Bunderson, Burkett, Burtenshaw, Coiner,
Compton, Corder, Darrington, Davis, Gannon, Geddes, Goedde, Hill,
Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Marley, McGee,
McKenzie, Noble, Pearce, Richardson, Schroeder, Stegner, Stennett,
Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Andreason, Cameron, Malepeai
Floor Sponsor - McKenzie
Title apvd - to House
02/14 To enrol
02/15 Rpt enrol - Sp signed
02/16 Pres signed
02/17 To Governor
02/18 Governor signed
Session Law Chapter 17
Effective: 07/01/05
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 14
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO JUDICIAL REVIEW OF DECISIONS OF THE STATE TAX COMMISSION; AMENDING
3 SECTION 63-3049, IDAHO CODE, TO REVISE JURISDICTIONAL PROVISIONS FOR
4 APPEALS TO THE BOARD OF TAX APPEALS AND THE DISTRICT COURT, TO DEFINE A
5 TERM AND TO MAKE TECHNICAL CHANGES.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3049, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3049. JUDICIAL REVIEW. (a) Redetermination by the state tax commission
10 may be reviewed in the district court for Ada county or the county in which
11 the taxpayer resides or has his principal office or place of business by a
12 complaint filed by the taxpayer against the state tax commission within
13 ninety-one (91) days after the receipt of notice of the decision of the state
14 tax commission denying, in whole or in part, any protest of the taxpayer or,
15 within the same period, by filing an appeal with the board of tax appeals.
16 Upon the serving of summons upon the state tax commission the case shall pro-
17 ceed as other civil cases but may be heard by the judge in chambers. If the
18 case is appealed to the board of tax appeals, the hearing before that body
19 shall proceed as set forth in the act creating such board. If the court finds
20 that any tax is due, it shall enter judgment for such tax, including any
21 interest or penalties that may also be due and owing, against the taxpayer.
22 Any taxes, penalties or interest paid, found by the court to be in excess of
23 that which can be legally assessed, shall be ordered refunded to the taxpayer
24 with interest from the time of payment. In the case of sales or use tax and
25 corporate income tax decisions by the state tax commission, when the amount in
26 dispute at the time the notice of deficiency determination/overassessment is
27 issued asserted exceeds twenty-five thousand dollars ($25,000), no appeal to
28 the board of tax appeals shall be allowed.
29 (b) Before a taxpayer may seek review by the district court or the board
30 of tax appeals, the taxpayer shall secure the payment of the tax or deficiency
31 as assessed by depositing cash with the tax commission in an amount equal to
32 twenty percent (20%) of the tax, penalty and interest amount asserted. In lieu
33 of the cash deposit, the taxpayer may deposit any other type of security
34 acceptable to the tax commission.
35 No act, order or proceeding of the tax commission shall be valid until
36 after the time allowed for taking such court action has expired or such court
37 action is finally determined. As used in this section, the term "amount
38 asserted" shall mean the total amount due, as set forth in the decision of the
39 state tax commission.
40 (c) Any party to the proceedings may appeal to the Ssupreme Ccourt from
41 the judgment of the district court under the rules and regulations prescribed
42 for appeals. If the appeal be taken by the state tax commission, it shall not
43 be required to give any undertaking or to make any deposits to secure the cost
2
1 of such appeal or to secure the payment of any amounts ordered refunded by the
2 court.
3 (d) Whenever it appears to the court that:
4 (1) Proceedings before it have been instituted or maintained by a party
5 primarily for delay; or
6 (2) A party's position in such proceeding is frivolous or groundless; or
7 (3) A party unreasonably failed to pursue available administrative reme-
8 dies;
9 the court, in its discretion, may require the party which did not prevail to
10 pay to the prevailing party costs, expenses and attorney's fees.
STATEMENT OF PURPOSE
RS 14441
This bill makes it easier to determine whether a State Tax
Commission decision should be appealed to the district court or the
Board of Tax Appeals. It also changes the requirement for the
deposit a taxpayer makes when appealing a decision. Corporate
income and sales tax cases must be filed in district court when
tax, penalty and interest total more than $25,000. Currently, that
$25,000 is based on the amount in controversy when the State Tax
Commission issues a notice of deficiency. This bill would base the
$25,000 threshold on the amount asserted when the State Tax
Commission issues its decision. Also, taxpayers currently deposit
20% of the tax penalty and interest due. This would change to 20%
of the amount asserted when the State Tax Commission issues its
decision.
FISCAL IMPACT
No fiscal effect.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 14