View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0029...............................................by REVENUE AND TAXATION
TAXES - COLLECTION - Adds to and amends existing law to authorize the State
Tax Commission to contract with qualified collection agencies or attorneys
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 - 69-0-1
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, 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 -- Bradford
Floor Sponsor - Martinez
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
02/18 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Broadsword, 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, Werk, Williams
NAYS -- None
Absent and excused -- Brandt, Sweet
Floor Sponsor - Stegner
Title apvd - to House
02/21 To enrol
02/22 Rpt enrol - Sp signed
02/23 Pres signed
02/24 To Governor
03/02 Governor signed
Session Law Chapter 30
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. 29
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO COLLECTION OF TAXES; AMENDING CHAPTER 1, TITLE 63, IDAHO CODE, BY
3 THE ADDITION OF A NEW SECTION 63-119, IDAHO CODE, TO AUTHORIZE THE STATE
4 TAX COMMISSION TO CONTRACT WITH QUALIFIED COLLECTION AGENCIES OR ATTOR-
5 NEYS FOR COLLECTION OF TAXES; AND AMENDING SECTION 63-3065, IDAHO CODE, TO
6 DELETE PROVISIONS AUTHORIZING THE STATE TAX COMMISSION TO CONTRACT WITH
7 COMMERCIAL COLLECTORS FOR OUT-OF-STATE TAX COLLECTIONS AND TO MAKE A TECH-
8 NICAL CHANGE.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Chapter 1, Title 63, Idaho Code, be, and the same is
11 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
12 ignated as Section 63-119, Idaho Code, and to read as follows:
13 63-119. COLLECTION OF TAX BY COMMERCIAL COLLECTOR. (1) If a person owing
14 tax ignores all demands for payment of a tax assessment, the state tax commis-
15 sion is authorized to employ the services of any qualified collection agency
16 or attorney and to pay fees for such services from moneys recovered.
17 (2) As used in this section, the term "qualified collection agency" means
18 a person issued a permit under chapter 22, title 26, Idaho Code, or under a
19 similar licensing or permitting statute of another state or jurisdiction in
20 which the person conducts business.
21 SECTION 2. That Section 63-3065, Idaho Code, be, and the same is hereby
22 amended to read as follows:
23 63-3065. JEOPARDY ASSESSMENTS. (a) If the tax commission finds that a
24 taxpayer is about to depart from the state of Idaho or to remove his property
25 therefrom, or to conceal himself or his property therein, or to do any other
26 act tending to prejudice or to render wholly or partially ineffectual proceed-
27 ings to collect the tax for the taxable year then last past or the taxable
28 year then current unless such proceedings be brought without delay, the tax
29 commission shall declare the taxable period for such taxpayer immediately ter-
30 minated and shall cause notice of such findings and declaration to be given
31 the taxpayer, together with a demand for immediate payment of the tax for the
32 taxable period so declared terminated and of the tax for the preceding taxable
33 year or so much of said taxes as is unpaid, whether or not the time otherwise
34 allowed by law for filing returns and paying the tax has expired; and such
35 taxes shall thereupon become immediately due and payable. The provisions of
36 section 63-4003(1)(a), Idaho Code, shall not apply to a notice under this sec-
37 tion and communications related thereto. In any proceedings in court brought
38 to enforce payment of taxes made due and payable by virtue of the provisions
39 of this section the finding of the tax commission, made as herein provided,
40 whether made after notice to the taxpayer or not, shall be for all purposes
41 prima facie evidence of the taxpayer's design.
2
1 (b) Collection procedures may be instituted immediately; however, any
2 taxpayer deeming himself aggrieved by any act of the tax commission pursuant
3 to the provisions of this section may, within sixty-three (63) days of receipt
4 of said notice, petition the tax commission for a redetermination or commence
5 action for refund or redetermination upon payment of the tax together with
6 interest and penalty or upon filing a bond in the amount of the assessment.
7 (c) A taxpayer who is not in default in making any return or paying any
8 taxes assessed under this chapter may furnish to the state of Idaho under reg-
9 ulations to be prescribed by the tax commission, security approved by the tax
10 commission that he will duly make the return next thereafter required to be
11 filed and pay the tax next thereafter required to be paid. The tax commission
12 may approve and accept in like manner security for return and payment of taxes
13 made due and payable by virtue of the provisions of this section.
14 (d) If security is approved and accepted pursuant to the provisions of
15 this section and such further or other security with respect to the tax or
16 taxes covered thereby is given as the tax commission shall from time to time
17 find necessary and require, payment of such taxes shall not be enforced by any
18 proceedings under the provisions of this section prior to the expiration of
19 the time otherwise allowed for paying such respective taxes.
20 (e) In the case of a bona fide resident of the state of Idaho about to
21 depart from the state of Idaho the tax commission may, at its discretion,
22 waive any or all of the requirements placed upon the taxpayer by this section.
23 (f) If a taxpayer violates or attempts to violate this section there
24 shall, in addition to all other penalties, be added as part of the tax twenty-
25 five per cent percent (25%) of the total amount of the tax or deficiency in
26 the tax.
27 (g) If the taxpayer owing tax is not within this state or has departed
28 from the state, or has property or is employed outside of the state and
29 ignores all demands for payment, the tax commission is authorized to employ
30 the services of any qualified collection agency or attorney and to pay fees
31 for such services out of moneys recovered.
STATEMENT OF PURPOSE
RS 14455
This bill expands the State Tax Commission's authority to contract
with commercial collection agencies. Currently the authority is
limited to out-of-state collection of income taxes and income tax
withholding. The bill would allow the Commission to contract for
the collection of assessments (tax liabilities on which all appeals
have expired) from in-state taxpayers for all taxes administered by
the Commission.
FISCAL IMPACT
Additional $1 million in collection of tax due but unpaid.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 29