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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
]]]] 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 this18 stateanother 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 person sliable 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 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