TITLE 63

REVENUE AND TAXATION

CHAPTER 1

DEPARTMENT OF REVENUE AND TAXATION

63-115.  Filing of electronic returns and documents — Electronic funds transfers. (1) Any return or other document filed with or submitted to the state tax commission may be transmitted electronically to the commission when permitted by rules or procedures established by the commission. Payments of any amounts to the commission by electronic funds transfer shall be in accordance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho Code.

(2)  As used in this section, "transmitted electronically" means the use of a telecommunication or computer network to transfer information in an optical, electronic, magnetic or other machine sensible form. The term includes the use of facsimile machines and third party value added networks.

(3)  Any return or other document transmitted electronically to the commission and accepted by the commission shall be deemed received on the earlier of:

(a)  The date it arrives at the commission or, in the case of returns filed through the Internal Revenue Service, the date the return is received by the Internal Revenue Service; or

(b)  The date that a third party, in accordance with procedures approved by the commission, transmits the return to the commission or makes it otherwise available to the commission.

(4)  Any payment made electronically shall be deemed paid on the date the funds are available to the state treasurer.

(5)  To constitute a properly filed valid tax return or report, a document transmitted electronically or submitted in a physical machine sensible form such as tape or disk must:

(a)  Be filed in a format prescribed by the tax commission and be sufficiently free of errors to identify the filer and the tax type and to calculate the amounts due;

(b)  Contain the taxpayer’s name, address (if required by the tax commission) and identifying number;

(c)  Be signed by the taxpayer or other individual effecting the signature or verification; and

(d)  Include sufficient information to permit the mathematical verification of any tax liability.

(6)  The tax commission may, by rule, prescribe exclusive methods for electronically signing or verifying a return or other document transmitted electronically to the commission that shall have the same validity and consequences as manual signing by the taxpayer or other individual effecting the signature or verification.

History:

[(63-115) 63-113 added 1997, ch. 117, sec. 10, p. 309; am. & redesig. 2000, ch. 15, sec. 1, p. 31; am. 2001, ch. 54, sec. 1, p. 96; am. 2003, ch. 30, sec. 1, p. 113.]