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ID H0070

Bill

Official Source

Status

Introduced

1/29/2013

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2013 Regular Session

AI Summary

  • Amends Section 63-3064, Idaho Code to authorize the State Tax Commission to apply to district court for temporary or permanent injunctions against persons or entities violating tax provisions.

  • Expands injunction authority to allow the State Tax Commission to enjoin any person or entity from carrying on a trade, occupation, or business while violating provisions of the Idaho tax code or related rules.

  • Limits the use of injunctions to cases where the underlying tax at issue is wholly or partially related to sales or withholding taxes.

  • Makes technical corrections by replacing references to "act" with "chapter" throughout Section 63-3064.

Legislative Description

Amends existing law to allow the State Tax Commission to apply to district court to enjoin any person or entity from carrying on a trade, occupation or business while the person or entity is in violation of certain provisions.

TAXES

Last Action

Reported Printed and Referred to Revenue & Taxation

1/30/2013

Full Bill Text

No bill text available