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ID H0102

Bill

Status

Introduced

2/6/2019

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Amends Idaho Code Section 63-107 to subject State Tax Commission and State Board of Equalization actions to the Idaho Administrative Procedure Act (Chapter 52, Title 67, Idaho Code)

  • Applies the Administrative Procedure Act to actions relating to adoption of rules, notice, hearings, appeals from decisions, and right of review by the State Tax Commission and State Board of Equalization

  • Removes the previous exemption stating that certain tax commission proceedings were not contested cases within the meaning of the Administrative Procedure Act

  • Makes a technical correction to the language of Section 63-107, Idaho Code

Legislative Description

Amends existing law to provide that certain actions of the State Tax Commission and the State Board of Equalization will be governed by the Idaho Administrative Procedure Act.

TAX COMMISSION

Last Action

U.C. to be returned to Revenue & Taxation Committee

2/18/2019

Committee Referrals

Revenue and Taxation2/7/2019

Full Bill Text

No bill text available