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H0008...............................................by REVENUE AND TAXATION
NOTICE OF LEVY AND DISTRAINT - Amends existing law to provide that a notice
of levy and distraint be sent by regular first class mail instead of
certified mail when collecting state taxes.
01/15 House intro - 1st rdg - to printing
01/16 Rpt prt - to Rev/Tax
01/17 Rpt out - rec d/p - to 2nd rdg
01/18 2nd rdg - to 3rd rdg
01/22 3rd rdg - PASSED - 64-2-4
AYES -- Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black, Block,
Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador, Lake,
LeFavour, Loertscher, Luker, Mathews, McGeachin, Moyle, Nielsen,
Nonini, Pasley-Stuart, Patrick, Pence, Raybould, Ring, Roberts,
Ruchti, Rusche, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shively,
Smith(30), Smith(24), Snodgrass, Stevenson, Thayn, Trail, Vander
Woude, Wills, Wood(27), Wood(35), Mr. Speaker
NAYS -- Marriott, Mortimer
Absent and excused -- Anderson, Clark, Ringo, Shirley
Floor Sponsor - Ruchti
Title apvd - to Senate
01/23 Senate intro - 1st rdg - to Loc Gov
02/02 Rpt out - rec d/p - to 2nd rdg
02/05 2nd rdg - to 3rd rdg
02/06 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst,
Little, Lodge, Malepeai, McGee, McKague, McKenzie, Pearce,
Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- None
Floor Sponsor - Langhorst
Title apvd - to House
02/07 To enrol
02/08 Rpt enrol - Sp signed
02/09 Pres signed
02/12 To Governor
02/14 Governor VETOED
02/15 Filed in Office of the Chief Clerk
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 8
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO COLLECTION OF STATE TAXES; AMENDING SECTION 63-3061A, IDAHO CODE,
3 TO PROVIDE THAT A NOTICE OF LEVY AND DISTRAINT BE SENT BY FIRST CLASS
4 MAIL.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-3061A, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-3061A. NOTICE OF LEVY AND DISTRAINT. (1) The state tax commission
9 shall, at the time of levy, provide to the taxpayer and to any person in pos-
10 session of the property subject to distraint, written notice of levy and
11 distraint. The written notice of levy and distraint may be:
12 (a) Given in person;
13 (b) Left at the dwelling place or usual place of business of such person;
14 or
15 (c) Sent by certified first class mail to such person's last known
16 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.
STATEMENT OF PURPOSE
RS 16518
Current law requires the Tax Commission to send a notice of levy
to taxpayers by certified mail. This costs about $28,000
annually to send more than 10,000 notices. Almost half are
returned as refused or unclaimed. Changing the certified mail
requirement to first class mail will likely result in more
taxpayers actually receiving the notice more cost effectively.
FISCAL NOTE
Saves $25,000 of operating cost.
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: (208) 334-7500
STATEMENT OF PURPOSE/FISCAL NOTE H 8