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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 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
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