2007 Legislation
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HOUSE BILL NO. 8 – Notice of levy/distraint, mail

HOUSE BILL NO. 8

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Bill Status



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

Bill Text


                                                                        
                                                                        
  ]]]]              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 / Fiscal Impact


                    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