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ID SCR113
Concurrent Resolution
Status
2/6/2012
Primary Sponsor
Local Government and Taxation Committee
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AI Summary
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Rejects IDAPA 35.01.01, Section 263 of the State Tax Commission's Rules Governing Income Tax Administrative Rules, which addresses Idaho source income of nonresident and part-year resident individuals regarding S Corporation and partnership income distributions.
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Declares the rejected rules, adopted as pending rules under Docket Number 35-0101-1102, null, void, and of no force and effect.
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Legislature finds the rules are not consistent with legislative intent and exercises its authority under Section 67-5291, Idaho Code to reject the executive agency rules.
Legislative Description
Stating findings of the Legislature and rejecting certain rules of the State Tax Commission relating to Income Tax Administrative Rules.
TAX COMMISSION
Last Action
Ref'd to W/M
2/9/2012