IDAHO SECRETARY OF STATE
Ben Ysursa, Secretary of State
|Contact Person / Organization||
|Status||Deadline has passed. Proposed initiative will not be on the November 2010 ballot.|
|Short Ballot Title||
An initiative restricting the payment of federal tax collections based on state discretion.
|Long Ballot Title||
An initiative related to federal taxes; amending Title 63, adding Chapter 46, to establish a federal tax escrow account to provide that monies collected by the state are paid into the account; provide that should the federal government act toward the state of Idaho in a manner deemed unconstitutional by the Idaho Legislature, the treasurer withhold a certain portion of the funds due. Setting forth management of the account, preserving Idaho’s sovereignty, defining applicability, conflicts of laws, nullifying federal law and providing severability.
|Attorney General Certificate of Review||Can be viewed by following this link to the Attorney General's web site. This document is provided in PDF file format, you must have a PDF reader installed on your computer to view the file.|
SECTION 1. That Title 63, Idaho Code, be, and the same is hereby amended by the addition thereto of a NEW CHAPTER, to be known and designated as Chapter 46, Title 63, Idaho Code, and to read as follows:
63-4601. SHORT TITLE. This act may be known and cited as the "Idaho State Sovereignty and Federal Tax Escrow Account Act."
63-4602. PURPOSE. By this act the people of the state of Idaho intend to: Create the federal tax escrow account in the state treasury to provide that moneys collected by the state for payment to the federal government are paid into the account; provide that any private person liable for a federal tax must pay the tax into the account; provide that should the federal government, including, but not limited to, the federal courts, act toward the state of Idaho or any of its citizens in a manner deemed unconstitutional by the Idaho state legislature, the state treasury must withhold a certain portion of the funds due the federal government; provide that if the federal government takes any punitive action against the state in any manner for failure to comply with a federal statute or directive of any kind that the Idaho state legislature deems unconstitutional, the state treasury must withhold from payment a certain portion of the funds due the federal government; provide sanctions for failure to comply with such provisions; provide that state officials must comply with such provisions without regard to any action taken by the federal government; provide for a special session of the Idaho state legislature; provide that unconstitutional measures taken by the federal authorities constitute an action against the state of Idaho and must be met with all necessary measures to safeguard the sovereignty of the state and the constitutional rights of its citizens; provide for retroactive application; provide for the expenditure of funds withheld from the federal government; provide for other matters relative to the foregoing; provide an effective date; and repeal all conflicting laws.
63-4603. DECLARATION OF AUTHORITY. (1) The people of the state of Idaho find that the Constitution of the United States is a compact between the people of the sovereign states creating a general or federal government as their agent and endowing it with only enumerated powers. That the general or federal government is not, and can never be, the sole and exclusive authority in determining what powers were enumerated, or delegated, and what powers were reserved to the states and to the people thereof.
63-4604. DEFINITIONS. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
63-4605. ESTABLISHMENT OF ESCROW ACCOUNT. (1) The federal tax escrow account is created in the state treasury. All federal tax moneys collected by the state of Idaho on behalf of the federal government, or any of its agencies or agents, must be deposited by the state treasurer into the federal tax escrow account.
63-4606. MANAGEMENT OF ESCROW ACCOUNT. (1) Any person liable for any federal excise or consumer tax must remit such tax when due along with a federal taxpayer identification number, if applicable, to the state treasurer for deposit into the federal tax escrow account created in 63-4605, Idaho Code. A social security number, according to statute, is not to be defined as a federal tax identification number.
63-4607. PRESERVATION OF SOVEREIGNTY. (1) The governor, members of each house of the state legislature, judges, the attorney general, the secretary of state, the state treasurer, the state auditor, and all other state officers and employees must implement the provisions of this chapter regardless of any sanctions, threats, punitive actions, federal court orders, or other measures brought to bear against them by any and all federal authorities and their agencies or agents.
63-4608. APPLICABILITY. This chapter applies to all federal actions within the state of Idaho, including, but not limited to, the collection of federal excise and consumer taxes upon the date which it is enacted. Because the Constitution of the United States has been the fundamental law of the land since its ratification by the requisite nine states in 1788, this chapter must be enforced retroactively to repeal any unconstitutional federal laws, mandates, edicts, and court orders that have been imposed on the state of Idaho and its citizens.
63-4609. RESOLUTION OF CONFLICTS OF LAW. The provisions of this chapter control in the event of a conflict between the provisions of this chapter and other state or local laws and regulations.
63-4610. NULLIFICATION OF UNCONSTITUTIONAL LAWS. Any federal law, rule, order, or other act by the federal government violating the provisions of this chapter is invalid in this state, is not recognized by and is specifically rejected by this state, and is considered as null and void and of no effect in this state.
63-4611. SEVERABILITY. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.