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ID H0013
Bill
Status
Introduced
1/16/2013
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
- Amends Section 63-3627 of Idaho Code regarding responsibility for sales and use taxes
- Establishes personal liability for individuals with duty to account for and pay over use tax on behalf of a taxpayer when they exercise control over management of the taxpayer
- Holds responsible parties personally liable for unpaid use taxes, plus penalties and interest if they fail to carry out their duty
- Imposes penalty equal to the total amount of tax evaded, not collected, or not accounted for and paid over on individuals who willfully fail to collect or remit such taxes
- Excludes application of penalties under Section 63-3046(b) Idaho Code for violations covered by this amendment
Legislative Description
Amends existing law to establish a duty to account for and pay over any use tax liability imposed on a taxpayer if that responsible party exercises certain control over management of the taxpayer.
SALES AND USE TAX
Last Action
Filed in Office of the Chief Clerk
3/26/2013
Full Bill Text
No bill text available