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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.
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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