|
The League of the South encourages legislators in the several Southern States to read, study, and sponsor the following "State Sovereignty and Federal Tax Escrow Account" bill. It is a first step toward the reassertion of State Sovereignty and independence in Dixie. |
|
1. Name
of sponsoring Senator or Congressman: SB or HB _______ A BILL TO BE ENTITLED AN ACT To enact, pursuant to the
amendment of the Official Code of the State of ________, the "State
Sovereignty and Federal Tax Escrow Account Act;" to provide legislative
findings; to define certain terms; to properly define the legal geographic
borders of the State of _______; 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 shall be paid into such fund; to provide that any
private person liable for a federal tax shall pay such tax into such fund; to
provide that should the federal government, including, but not limited to,
the federal courts, act toward the State of _______ or any of its citizens in
a manner deemed unconstitutional by the _______ State Legislature, the state
treasury shall withhold a certain portion of the funds due the federal
government; to 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 _______ State Legislature deems
unconstitutional, the state treasury shall withhold from payment a certain
portion of the funds due the federal government; to provide sanctions for
failure to comply with such provisions; to provide that state officials shall
comply with such provisions without regard to any action taken by the federal
government; to provide for a special session of the _______ State
Legislature; to provide that unconstitutional measures taken by the federal
authorities shall constitute an action against the State of _______ and shall
be met with all necessary measures to safeguard the sovereignty of the state
and the constitutional rights of its citizens; to provide for retroactive
application; to provide for the expenditure of funds withheld from the
federal government; to provide for other matters relative to the foregoing;
to provide an effective date; to repeal all conflicting laws; and for other
purposes. BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF _______ SECTION 1. This article shall be
known as the "State Sovereignty and Federal Tax Escrow Account
Act." (a) The Constitution of
the United States of America 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 general, or federal, government is not,
and can never be, the sole authority in determining what powers were
enumerated, or delegated, and what powers were reserved to the states and to
the people thereof. (b) The Tenth Amendment
to the Constitution of the United States of America states: "The powers
not delegated to the United States by the Constitution, or prohibited by it
to the States, are reserved to the States respectively, or to the
people." The _______ State Legislature finds that the Tenth Amendment to
the Constitution of the United States of America defines the entire scope of
federal power as being limited to that specifically delegated in the said
Constitution and no more. (c) The _______ State
Legislature finds that the Congress of the United States has the power to lay
and collect taxes pursuant only to clause 1 of Section 8 of Article 1; and
clauses 4 and 5 of Section 9 of Article 1 of the Constitution of the United
States of America. (d) The _______ State
Legislature finds that the federal government, it agencies or agents,
including the Congress of the United States, does not have the power under
the Constitution of the United States of America to withhold from the States
the benefits of those taxes defined in Section 1 (b) of this act by the use
of federal mandates or other means that fall outside the scope of the powers
delegated to the federal government by the Constitution of the United States
of America. (e) In consideration of
the continuing unconstitutional federal mandates, directives, laws, court
orders, and other usurpations that withhold the benefits of those taxes
defined in Section 1 (b) of this act to the States, the State of _______
hereby reasserts it claim of sovereignty pursuant to the original compact
between the several states and the Tenth Amendment to the Constitution of the
United States of America. SECTION 2. As used in the following
sections of this code, the term: (1) "Consumer tax" means any tax imposed by the
federal government on any beer, liquor, wine, or similar alcoholic beverage,
tobacco, gasoline, or any other consumer goods. (2) "Excise tax" means any tax that forms a
component of the State Highway Fund. (3) "Federal Tax Escrow Account" means the
escrow account described in this act. (4) "Income tax" means any tax imposed by the
taxing authorities of the federal government on incomes from whatever source
derived. (5) "Person" means natural persons,
corporations, partnerships, limited liability companies, associations, and
other legal entities. (a) The Federal Tax
Escrow Account is created in the state treasury. All federal tax moneys
collected by the State of _______ on behalf of the federal government, or any
of its agencies or agents, shall be deposited by the State Treasurer into the
Federal Tax Escrow Account. (b) The State Treasurer,
on a quarterly basis, shall disburse the funds to the appropriate federal
recipient if the _______ State Legislature deems that the federal government,
and its agencies or agents, has acted in a constitutional manner toward the State
of _______ or its citizens. If, as a result of state action taken pursuant to
this article, the federal government imposes or mandates any financial
sanctions or penalties or otherwise acts in a punitive manner toward the
State of _______ and its citizens, the State Treasurer shall withhold from
payment all or part of the quarterly disbursement that otherwise would be
disbursed or transferred to the appropriate federal recipient. (c) Funds that are
withheld by the State Treasurer from the federal recipient shall be
transferred to and deposited in the State of _______'s General Fund for
general use. SECTION 3. (a) Any person liable for
any federal excise, income, or consumer tax shall 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. A Social
Security Number, according to statute, is not to be defined as a federal tax
identification number. (b) All moneys collected
pursuant to Section 3. (a) of this code shall be transmitted to the State
Treasurer, who, as a fiduciary agent, shall credit such funds to the Federal
Tax Escrow Account on behalf of the person who remitted the tax. (c) The State Treasurer
shall submit to the federal Internal Revenue Service, or other such
tax-collecting agencies that the Congress of the United States may from time
to time establish, the names and tax identification numbers, where applicable
(and excluding Social Security Numbers), of, and the amounts deposited by, persons
liable for any federal excise, income, or consumer tax so that the Internal
Revenue Service can credit the State of _______'s taxpayers for federal tax
obligations. (d) Upon enactment of
this code, no federal agent or agents may operate within the borders of the
State of _______, as defined in Section 4. (f) of this code, for the purpose
of collecting taxes or of exacting punitive measures because of the exercise
by the State of _______ of any provision or provisions of this code. (e) Except as provided
for in Section 2. (b) of this code, the State Treasurer shall transfer at the
end of each quarter the moneys held in the Federal Tax Escrow Account, less
any interest earned on the deposit, to the appropriate federal recipient in
payment of the tax obligations of those persons who remitted the tax funds to
the State Treasurer. (f) Should the federal
government, or any of its agencies or agents, impose sanctions on or take
punitive actions of any sort against the State of _______ for failing to
enact legislation called for by a mandate from the federal government, of any
of its agencies or agents, a vote shall be taken in the _______ State
Legislature as to the constitutionality of the said sanctions or punitive
actions. By a simple majority vote in each house of the _______ State
Legislature, if the federal government, or any of its agencies or agents, is
found to be operating beyond the scope of its constitutionally delegated
powers, and therefore unconstitutionally, the State Treasurer shall be notified
in writing within two (2) days by the Attorney General of the vote of the
each house of the _______ State Legislature, and the _______ State
Legislature shall instruct the State Treasurer to carry out the procedure
specified in Section 2. (b) of this code. (g) It shall be
determined by a simple majority vote in each house of the _______ State
Legislature when the federal government, or its agencies or agents, have
properly rescinded or removed any sanctions or have ceased punitive actions
against the State of _______ and its citizens. Until such time as both houses
of the _______ State Legislature have determined by a simple majority vote in
each that the federal government, or its agencies or agents, are operating
within the scope of its constitutionally delegated powers, and therefore
constitutionally, the State Treasurer shall disburse or transfer no funds
from the Federal Tax Escrow Account to the federal tax recipient. (h) Any person liable for
any federal excise, income, or consumer tax who fails to forward said federal
tax moneys to the State Treasurer shall be subject to penalties assessed
pursuant to the applicable laws and statutes of the State of _______. SECTION 4. (a) 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 shall implement the provisions of this article
regardless of any sanctions, threats, punitive action, federal court orders,
or other measures brought to bear against them by any and all federal
authorities and their agencies and agents. (b) Should the federal
government, or its agencies or agents, impose any sanctions on or execute any
punitive action against the State of _______ or any of its citizens while the
_______ State Legislature is not in session, the Governor shall call the
_______ State Legislature into special session for the purpose of
implementing the appropriate provision of this article. (c) Any action by the
federal government, or its agencies or agents, including the President of the
United States, the Congress of the United States, and the federal courts,
against any person in the State of _______ for compliance with the provisions
of this article shall be considered a hostile and unconstitutional action
against the State of _______ and its citizens, and the State of _______ shall
by all necessary measures act to preserve its sovereignty. (d) This article shall
apply to all federal actions within the State of _______, including, but not
limited to, the collection of federal excise, income, and consumer tax, upon
the date which it is enacted. Because the Constitution of the United States
of America has been the supreme law of the land since its ratification by the
requisite nine (9) states in 1788, this article shall be enforced
retroactively to repeal any unconstitutional federal laws, mandates, edicts,
and court orders that have been imposed on the State of _______ and its
citizens. (e) The _______ State Legislature,
by a simple majority vote in each house, shall determine how the moneys
transferred from the Federal Tax Escrow Account to the State General Fund,
including accrued interest, are to be used for the benefit of the people of
the State of _______. These moneys shall be used only for the benefit of the
people of the State of _______. (f) The _______ State
Legislature shall, upon approval of this article, commission an official
survey of the current geographical borders of the State of _______. Upon
completion of such survey, the _______ State Legislature, by a simple
majority vote in each house, shall declare the current borders of the State
of _______ inviolate against any action undertaken by the federal government,
or its agencies or agents, to change or otherwise alter such borders. The
federal government, or its agencies or agents, including the President of the
United States, the Congress of the United States, and the federal courts,
shall have no authority to determine the geographic borders of the State of
_______. SECTION 5. This Act shall become
effective immediately upon its approval by the Governor or upon its becoming
law without such approval. SECTION 6. All laws and portions of
laws in conflict with this Act will be thereby repealed upon its approval Revised Draft: 31 July
1999 |
|
|
