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H0027...............................................by REVENUE AND TAXATION TAXES - COLLECTION - Adds to existing law to provide the manner of service of a notice of levy and distraint by the State Tax Commission for the collection of taxes. 01/20 House intro - 1st rdg - to printing 01/21 Rpt prt - to Rev/Tax 02/02 Rpt out - rec d/p - to 2nd rdg 02/03 2nd rdg - to 3rd rdg 02/07 3rd rdg - PASSED - 66-3-1 AYES -- Anderson, Andrus, Barraclough, Bastian, Bayer, Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon, Chadderdon, Clark, Collins, Crow, Deal, Edmunson, Ellsworth, Eskridge, Field(18), Field(23), Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Jones, Kemp, Lake, LeFavour, 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, Mr. Speaker NAYS -- Barrett, Loertscher, Wood Absent and excused -- Denney Floor Sponsor - Roberts Title apvd - to Senate 02/08 Senate intro - 1st rdg - to Loc Gov 02/10 Rpt out - rec d/p - to 2nd rdg 02/11 2nd rdg - to 3rd rdg 02/14 3rd rdg - PASSED - 32-2-1 AYES -- Brandt, Broadsword, Bunderson, Burkett, Cameron, Coiner, Compton, Corder, Darrington, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Noble, Pearce, Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams NAYS -- Burtenshaw, Davis Absent and excused -- Andreason Floor Sponsor - Corder Title apvd - to House 02/15 To enrol 02/16 Rpt enrol - Sp signed 02/17 Pres signed 02/18 To Governor 02/22 Governor signed Session Law Chapter 22 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. 27 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO COLLECTION OF TAXES; AMENDING CHAPTER 30, TITLE 63, IDAHO CODE, BY 3 THE ADDITION OF A NEW SECTION 63-3061A, IDAHO CODE, TO PROVIDE THE MANNER 4 OF SERVICE OF A NOTICE OF LEVY AND DISTRAINT BY THE STATE TAX COMMISSION. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Chapter 30, Title 63, Idaho Code, be, and the same is 7 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 8 ignated as Section 63-3061A, Idaho Code, and to read as follows: 9 63-3061A. NOTICE OF LEVY AND DISTRAINT. (1) The state tax commission 10 shall, at the time of levy, provide to the taxpayer and to any person in pos- 11 session of the property subject to distraint, written notice of levy and 12 distraint. The written notice of levy and distraint may be: 13 (a) Given in person; 14 (b) Left at the dwelling place or usual place of business of such person; 15 or 16 (c) Sent by certified mail to such person's last known address. 17 (2) Service may be made by other means, including electronic means as 18 provided in chapter 50, title 28, Idaho Code, the uniform electronic transac- 19 tions act, when agreed upon by the state tax commission and the party served.
REPRINT REPRINT REPRINT REPRINT REPRINT REPRINT REPRINT STATEMENT OF PURPOSE RS 14439 Current Idaho statutes authorize the State Tax Commission to collect tax assessments by "levy and distraint" (seizure) of property. However, the law does not specify the manner in which the Commission must give notice to taxpayers or holders of property subject to seizure. This bill provides the manner in which notice can be given. Subsection (1) allows three options: 1. Notice in person, 2. Notice at the dwelling place or usual place of business, or 3. Notice by certified mail to the person's last known address. These options conform to the federal law provisions governing the IRS. Subsection (2) clarifies that by agreement with the party receiving the notice the State Tax Commission may give the notice electronically, in conformity with the Uniform Electronic Transactions Act. FISCAL IMPACT Additional $100,000 in collection of tax due but unpaid. CONTACT Name: Dan John Agency: State Tax Commission Phone: 334-7530 STATEMENT OF PURPOSE/FISCAL NOTE H 27