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ID H0027

Bill

Status

Passed

3/7/2019

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Amends Section 41-402, Idaho Code (Premium Tax) to require insurers to round to the nearest whole dollar any amount shown or required to be shown on returns, forms, statements, or other documents submitted to the director
  • Requires the director to express any dollar amounts rounded to the nearest whole dollar on all records and documents prepared or maintained by the director's office
  • Amends Section 41-1229, Idaho Code (Tax on Surplus Lines) to require brokers to round to the nearest whole dollar any amount shown or required to be shown on returns, forms, statements, or documents submitted to the director or related entities
  • Requires the director to round all dollar amounts to the nearest whole dollar on records and documents prepared or maintained by the director's office under surplus lines tax provisions
  • Makes technical corrections to Section 41-402 by changing "which" to "that" in subsection (8)

Legislative Description

Amends existing law to provide that amounts in certain documents shall be rounded to the nearest whole dollar.

INSURANCE

Last Action

Reported Signed by Governor on March 7, 2019 Session Law Chapter 45 Effective: 07/01/2019

3/7/2019

Committee Referrals

Commerce and Human Resources1/25/2019
Revenue and Taxation1/18/2019

Full Bill Text

No bill text available