2005 Legislation
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HOUSE BILL NO. 51 – Tax, motor fuels, consumers, pymt

HOUSE BILL NO. 51

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Bill Status



H0051.........................................by TRANSPORTATION AND DEFENSE
MOTOR FUELS TAX - Repeals and amends existing law to delete an incentive
for electronic filing of distributor reports; to provide that any person
who uses motor fuels in a motor vehicle licensed or required to be licensed
by the laws of Idaho, or in a motor vehicle that is required to be licensed
under the laws of another jurisdiction, shall be liable for motor fuels
tax.
                                                                        
01/27    House intro - 1st rdg - to printing
01/28    Rpt prt - to 2nd rdg
01/31    2nd rdg - to 3rd rdg
02/01    3rd rdg - PASSED - 67-0-3
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
      Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon,
      Chadderdon, Clark, Collins, Deal, Denney, Edmunson, Ellsworth,
      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, 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 -- Crow, Eskridge, Sali
    Floor Sponsor - Bedke
    Title apvd - to Senate
02/02    Senate intro - 1st rdg - to Transp
02/18    Rpt out - rec d/p - to 2nd rdg
02/21    2nd rdg - to 3rd rdg
02/24    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason, Brandt, Bunderson, Burkett, Burtenshaw, Cameron,
      Coiner, Compton, Corder, Darrington, Davis, Gannon, Geddes, Goedde,
      Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai,
      Marley, McGee, McKenzie, Noble, Pearce, Richardson, Schroeder,
      Stegner, Stennett, Sweet, Werk, Williams
      NAYS -- None
      Absent and excused -- Broadsword
    Floor Sponsor - McKenzie
    Title apvd - to House
02/25    To enrol
02/28    Rpt enrol - Sp signed
03/01    Pres signed - To Governor
03/02    Governor signed
         Session Law Chapter 28
         Effective: 07/01/05

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   First Regular Session - 2005
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 51
                                                                        
                          BY TRANSPORTATION AND DEFENSE COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE MOTOR FUELS  TAX;  REPEALING  SECTION  63-2406A,  IDAHO  CODE,
  3        RELATING  TO  AN  INCENTIVE  FOR  ELECTRONIC  FILING  OF THE DISTRIBUTOR'S
  4        REPORTS; AND AMENDING SECTION 63-2421, IDAHO CODE,  TO  PROVIDE  THAT  ANY
  5        PERSON WHO CONSUMES MOTOR FUELS IN A MOTOR VEHICLE LICENSED OR REQUIRED TO
  6        BE LICENSED BY THE LAWS OF THIS STATE, OR WHICH IS REQUIRED TO BE LICENSED
  7        UNDER THE LAWS OF ANOTHER JURISDICTION SHALL BE LIABLE FOR THE MOTOR FUELS
  8        TAX AND TO MAKE A TECHNICAL CHANGE.
                                                                        
  9    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 10        SECTION  1.  That Section 63-2406A, Idaho Code, be, and the same is hereby
 11    repealed.
                                                                        
 12        SECTION 2.  That Section 63-2421, Idaho Code, be, and the same  is  hereby
 13    amended to read as follows:
                                                                        
 14        63-2421.  USE  TAX -- RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. (1) For
 15    the privilege of using the highways of this state,  any  person  who  consumes
 16    motor fuels in a motor vehicle licensed or required to be licensed by the laws
 17    of  this  state,  or  which  is required to be licensed under the laws of this
 18    state another jurisdiction and is operated on the highways of this state  upon
 19    which  the tax imposed by section 63-2402, Idaho Code, has not been paid or is
 20    subject to credit or refund under IFTA and which fuel is not exempted from tax
 21    by this chapter, shall be liable for the tax.
 22        (2)  Except for motor vehicles licensed under IFTA  or  operating  with  a
 23    temporary permit under section 49-432, Idaho Code, a persons liable under sub-
 24    section  (1)  of this section shall report the amount of tax liability and pay
 25    the taxes due in conjunction with his income or franchise tax return due under
 26    the provisions of chapter 30, title 63, Idaho Code, in  the  manner  and  form
 27    prescribed  by  the  commission. Payment of motor fuels taxes shall be made in
 28    conjunction with any other taxes due on that return and motor fuels taxes  due
 29    may be offset against refunds of any other taxes shown on the return to be due
 30    the taxpayer.
 31        (3)  In  the  case of a person liable under subsection (1) of this section
 32    other than one who consumes motor fuels in a motor vehicle  described  in  the
 33    exception  in subsection (2) of this section and not required to file a return
 34    under chapter 30, title 63, Idaho Code, the tax shall be paid annually,  on  a
 35    calendar  year  basis,  in the manner and form required by the commission. The
 36    return and payment for each calendar year shall be due on or before  April  15
 37    of the immediately succeeding calendar year.
 38        (4)  In  the  case of a person liable under subsection (1) of this section
 39    whose motor vehicles are licensed or required to be  licensed  under  IFTA  as
 40    provided in sections 63-2438 and 63-2439, Idaho Code, or operating with a tem-
 41    porary  permit  under section 49-432, Idaho Code, the tax shall be paid in the
 42    manner required by those provisions.

Statement of Purpose / Fiscal Impact


                     STATEMENT  OF  PURPOSE
                            RS 14422

This bill makes two technical corrections to the motor fuels tax
statutes. 

Section 1 of the bill repeals section 63-2406A, Idaho Code,
relating to an incentive for electronic filing of fuel
distributors' tax reports.  The incentive expired on December 31,
2003; therefore the section is no longer needed. 

Section 2 of the bill amends section 63-2421, Idaho Code, to
correct an error.  The change clarifies that vehicles from other
jurisdictions are covered by the same fuel use tax provisions that
apply to motor vehicles licensed or required to be licensed in
Idaho. 


                         FISCAL  IMPACT

No fiscal effect.


Contact          
Name:     Dan John
Agency:   State Tax Commission
Phone:    334-8810

STATEMENT OF PURPOSE/FISCAL NOTE                      H 51