STATEMENT OF PURPOSE
RS26863
Section 1-1624, Idaho Code, authorizes the Supreme Court to work with the State Tax Commission to
intercept eligible state income tax returns from those owing certain debts to any of Idaho's courts. Tax
intercept provisions currently do not apply to infractions or debts owed which are less than $50.00. This
legislation proposes amending Section 1-1624, Idaho Code, to include infractions and debts owed to the
courts that are less than $50.00.
FISCAL NOTE
The Supreme Court will incur additional costs associated with mailing notices to individuals whose state
income taxes are intercepted as a result of the law change; however, the increase in intercepted tax returns
associated with the mailed notices will far exceed the actual costs associated with mailed notification.
Contact:
Seth Grigg
(208) 345-9126
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note S1123


Statutes affected:
Bill Text: 1-1624