View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0340...............................................by REVENUE AND TAXATION
TAX DOCUMENTS - Amends existing law to provide that the State Tax
Commission and political subdivisions may retain tax documents in a form or
medium different from that in which they are received if the document may
be accurately reproduced for admissibility; and to provide an exception to
the retention of income tax returns when reproduced.
01/16 House intro - 1st rdg - to printing
01/17 Rpt prt - to Rev/Tax
01/21 Rpt out - rec d/p - to 2nd rdg
01/22 2nd rdg - to 3rd rdg
01/23 3rd rdg - PASSED - 69-0-1
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
Chavez, Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould,
Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(02),
Shepherd(08), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills, Wood(27),
Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Patrick
Floor Sponsor - Raybould
Title apvd - to Senate
01/24 Senate intro - 1st rdg - to Loc Gov
01/31 Rpt out - rec d/p - to 2nd rdg
02/01 2nd rdg - to 3rd rdg
02/04 3rd rdg - PASSED - 34-0-1
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(Sagness), McGee, McKague, McKenzie, Pearce,
Richardson, Schroeder, Stegner, Stennett(Thorson), Werk
NAYS -- None
Absent and excused -- Siddoway
Floor Sponsor - Bilyeu
Title apvd - to House
02/05 To enrol
02/06 Rpt enrol - Sp signed
02/07 Pres signed
02/08 To Governor
02/08 Governor signed
Session Law Chapter 5
Effective: 07/01/08
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 340 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE RETENTION OF TAX RECORDS; AMENDING SECTION 63-218, IDAHO CODE, 3 TO PROVIDE THAT THE STATE TAX COMMISSION OR ANY POLITICAL SUBDIVISION MAY 4 RETAIN TAX DOCUMENTS IN A FORM OR MEDIUM DIFFERENT FROM THAT IN WHICH THEY 5 ARE RECEIVED IF THE DOCUMENT MAY BE ACCURATELY REPRODUCED, TO ALLOW FOR 6 DISPOSAL OR DESTRUCTION OF ORIGINAL DOCUMENTS AND TO PROVIDE THE EFFECT OF 7 SUCH REPRODUCED OR ORIGINAL RECORDS; AND AMENDING SECTION 63-3071, IDAHO 8 CODE, TO PROVIDE AN EXCEPTION TO THE RETENTION OF INCOME TAX RETURNS WHEN 9 REPRODUCED AND TO MAKE A TECHNICAL CORRECTION. 10 Be It Enacted by the Legislature of the State of Idaho: 11 SECTION 1. That Section 63-218, Idaho Code, be, and the same is hereby 12 amended to read as follows: 13 63-218. REPRODUCTION OF RECORDS -- DESTRUCTION OF ORIGINALS AUTHORIZED -- 14 ADMISSIBILITY IN EVIDENCE.-- PREVALENCE OVER PREVIOUS LAW.(1) The state tax 15 commission or any political subdivision of the state of Idahois hereby autho-16rized to photograph, microphotograph, film or reproduce by other technological17means any document or record kept by it, or any tax return or report filed18with it by any taxpayer or other person,may retain any document in a differ- 19 ent form or medium from that in which it is received, provided that the form 20 or medium in which the document is retained results in a permanent record 21 which may be accurately reproduced during the period for which the document 22 must be retained under any tax law administered or enforced by the state tax 23 commission.Upon reproducing such return, report or record, the state tax com-24mission or any political subdivision of the state of Idaho in its discretion25 The original document, once reproduced, maycause the original records from26which reproductions have been made, or any part thereof, tobe disposed of or 27 destroyed; provided however, that original tax returns shall be retained for28not less than one (1) year. 29 (2)Photographs, microphotographs, films or other reproductions by tech-30nological means of any record as herein provided, shall have the same force31and effect as the originals thereof would have had, and shall be treated as32originals for the purpose of their admissibility in evidence. Duly certified33or authenticated reproductions shall be admitted in evidence equally with the34original documentsA document retained in any form or medium permitted under 35 this section shall be deemed to be an original public record for all purposes. 36 A reproduction or copy of such a document, certified by a state officer, shall 37 be deemed to be a transcript or certified copy of the original, and shall be 38 admissible in any court or administrative hearing. 39 SECTION 2. That Section 63-3071, Idaho Code, be, and the same is hereby 40 amended to read as follows: 41 63-3071. DESTRUCTION OF OLD RETURNS. After the expiration of the period 2 1 of limitations fixed in section 63-3068, Idaho Code, the state tax commission 2 may destroy old returns unless an earlier destruction is authorized in section 3 63-218, Idaho Code.
STATEMENT OF PURPOSE
RS 17396
This bill relates to the retention of tax records that have
been stored in a different medium than the way they were
received, such as a digital image of a paper document.
It amends section 63-218, Idaho Code, to provide that the
State Tax Commission and political subdivisions may retain
tax documents in a form or medium different from that in
which it is received if the document may be accurately
reproduced. It also provides for admissibility of
reproductions on judicial proceedings.
It also makes corresponding amendments to section 63-3071,
Idaho Code.
FISCAL NOTE
No fiscal effect.
CONTACT
Name: Ted Spangler/Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 340