FC D-1714-27/text

FC D/1714/27

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Be it directed by the United States in Federal Council assembled, by and with the Advice and Consent of the President pro Tempore of the United States:

Section 1. Findings and declarations  The Federal Council finds and declares as follows:

Article III, section one, the United States Constitution states as follows: &quot;All Powers not expressly delegated to the United States by this Constitution nor expressly prohibited by it to the States, are reserved to the States respectively, to be exclusively by them exercised: Each State forever retains its Sovereignty, Freedom, and Independence, and every Power, Jurisdiction, and Right, which is not by this Constitution expressly delegated to the United States[.]&quot; The Federal Council finds that Article III, section one, of the United States Constitution defines the total scope of the Federal government"s Power as being that specifically and expressly stated in the United States Constitution and no more.

The United States Congress have the Power to lay and collect Taxes pursuant only to Clause 1 of Section 8 of Article II-B of the United States Constitution; and Clause 4 of Section 9 of Article II-B of the United States Constitution.

The Federal government does not have the Power to withhold from the States the Benefits of those Taxes by use of Federal mandates that are outside the scope of the Powers enumerated in the United States Constitution.

In light of the continuing unconstitutional Federal mandates that withhold the Benefits of those Taxes, the States of Arizona, California, Colorado, Hawaii, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming hereby reassert their claim of Sovereignty pursuant to Article III, section one, of the United States Constitution.

<div style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">Section 2. Definitions <div style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">As used in this Directive:

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">&quot;Person&quot; shall have the same meaning in and for each State as in the Constitution and Laws thereof.</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">&quot;State resident&quot; shall in each State mean all of the following:

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">A resident, as defined in the Constitution and Laws of that State;</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">An employer located in that State required to withhold Federal income tax under Subtitle C of Title 26, United States Revised Statutes;</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">A person whose primary place of business is located in that State and that is required to pay a tax imposed by Title 26, United States Revised Statutes;</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">Any other person located in that State required under Title 26, United States Revised Statutes, to withhold or collect a tax and remit it to the internal revenue service.</li></ol></li></ol>

<div style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">Section 3. Directive  <li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">A resident of any of the respective States that is liable for a tax imposed under Title 26, United States Revised Statutes, shall remit the tax to the Treasurer of the State concerned on or before the last day on which payment may be made without penalty under Federal law and shall include with the payment the person"s Federal taxpayer identification number. A resident of any of the respective States who fails to comply with this section may be subject to applicable penalties assessed pursuant to Federal or State law. Upon receipt of a payment made ursuant to this section, the treasurer of the State concerned shall deposit the payment to the credit of the Federal tax fund, which is hereby created in the Treasury of the State concerned, and shall report to the internal revenue service the name and tax identification number of the person from whom the payment was received and the payment amount. The Treasurer of the State concerned shall prescribe the manner in which such remittances shall be made.</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">Except as otherwise provided in this division, on the last day of each quarter of each fiscal year, the director of budget and management shall disburse to the internal revenue service the amount in the Federal tax fund. Before disbursement, the director shall make the following transfers, as appropriate:

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">From the Federal tax fund to the general revenue fund for use for any purpose for which general revenue fund money may be used, the amount of interest earned on money in the Federal tax fund;</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">From the Federal tax fund to the general revenue fund for use for any purpose for which general revenue fund money may be used, the amount stated in a concurrent resolution, adopted during the fiscal quarter, in which the Legislature of the State concerned makes both of the following determinations:

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">The Federal government has imposed a financial penalty on, withheld an amount from, or denied matching funds or grants to this State as a result of the failure of the State to enact legislation or take any other action mandated by Federal law; and</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">The Federal law mandating the legislation or other action exceeds the authority granted to the Federal government by the United States Constitution.</li></ol></li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">From the Federal tax fund to the general revenue fund for use for any purpose for which general revenue fund money may be used, the amount certified to the director of budget and management;</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">From the general revenue fund to the Federal tax fund the amount stated in a concurrent resolution, adopted during the fiscal quarter, in which the Legislature of the State concerned finds that some or all of an amount stated in a resolution adopted under division (B)(2) of this section is no longer imposed, withheld, or denied;</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">To be effective, a concurrent resolution adopted under division (B)(2) or (4) of this section shall be adopted by affirmative vote of three-fifths of the membership of each house, shall state the amount imposed, withheld, or denied, or the amount no longer imposed, withheld, or denied, and shall be spread upon the journal of each house. Upon adoption of the resolution, the clerk of the house in which the resolution was first introduced shall deliver a copy of the resolution to the director of budget and management. If a resolution is adopted under division (B)(2) of this section and the amount required to be transferred or paid from the Federal tax fund is greater than the amount in the Federal tax fund, the deficiency shall be carried forward and applied against future credits to the fund until fully satisfied.</li></ol> </li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">If an event described in division (B)(2)(a) of this section occurs in any State while the Legislature thereof is not in regular session, the said Legislature shall convene in special session pursuant to the Constitution and Laws of the State concerned, to consider the constitutional issue.</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">The provisions of this section shall be implemented regardless of any sanctions, threats, court action, or other pressure brought to bear by Federal authorities.</li>

<li style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">The State shall defend all civil and criminal actions brought against a State resident by the Federal government for compliance with this section, shall indemnify the State resident for any tax, civil or criminal penalty or restitution, or interest the State resident is forced to pay, and shall compensate the State resident for any economic damages caused by the action. Any cost incurred or amount paid by the State pursuant to this section shall be certified to the director of budget and management.</li> </ol>

<div style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">Section 4. Directive; emergency measure; conditions of entry into force <div style="font-size:10pt;font-family:GillSans-Light, HelveticaNeue-Light, 'Gill Sans MT Light', Arial, sans-serif;text-align:justify;">This Directive is hereby declared to be an emergency measure necessary for the immediate preservation of the public health, safety, welfare, and morals; and in like Manner the peace, order, and good government. The reason for such necessity is that the Federal government, by repeatedly acting outside its constitutional limitations, is causing irreparable damage to the public health, safety, welfare, and morals; and to the peace, order, and good government of the peoples of the States of Arizona, California, Colorado, Hawaii, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming. Therefore, this Directive shall go into immediate effect in each State upon the enactment by the Legislature thereof of Measures implementing the provisions of this Directive.