2008 Legislation
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HOUSE BILL NO. 340<br /> – Tax documents, retention, format

HOUSE BILL NO. 340

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Bill Status



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

Bill Text




                                                                       
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008

                                                                       

                              IN 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 Idaho is hereby autho-
 16    rized to photograph, microphotograph, film or reproduce by other technological
 17    means any document or record kept by it, or any tax  return  or  report  filed
 18    with  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-
 24    mission or any political subdivision of the state of Idaho in  its  discretion
 25    The  original  document,  once reproduced, may cause the original records from
 26    which reproductions have been made, or any part thereof, to be disposed of  or
 27    destroyed;  provided  however, that original tax returns shall be retained for
 28    not less than one (1) year.
 29        (2)  Photographs, microphotographs, films or other reproductions by  tech-
 30    nological  means  of  any record as herein provided, shall have the same force
 31    and effect as the originals thereof would have had, and shall  be  treated  as
 32    originals  for  the purpose of their admissibility in evidence. Duly certified
 33    or authenticated reproductions shall be admitted in evidence equally with  the
 34    original  documents  A 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 / Fiscal Impact



                       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