TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3036.  State withholding tax for farmers. (1) Every farmer who is an employer required by the provisions of the Internal Revenue Code to withhold, collect, and pay income tax on wages paid by such employer to any employee shall at the time of the payment of wages, salaries, bonuses or other emoluments to an employee, deduct and retain therefrom an amount determined in accordance with section 63-3035, Idaho Code, and the amount so withheld and deducted shall be held by said farmer-employer in trust for the state of Idaho and for the payment thereof to the state tax commission. Provided, that no tax need be withheld from an employee whose wages, salaries, bonuses and other emoluments total less than one thousand dollars ($1,000) for the tax year.

(2)  The tax so withheld by a farmer-employer subject to this section shall be paid to the state tax commission on or before the date required by subsection (b)(1) of section 63-3035, Idaho Code.

(3)  The farmer-employer shall deliver to the state tax commission a return upon such form as shall be prescribed by said state tax commission showing the amounts of wages, salaries, bonuses or other emoluments paid to his employee, the amount deducted therefrom in accordance with this section, and such other pertinent and necessary information as the state tax commission may require on or before the date payments required by this section are due.

(4)  The farmer-employer making such a deduction as provided for in this section shall furnish to the employee annually, but not later than thirty (30) days after the end of the calendar year, a record of the amount of the tax withheld from such employee on forms to be prescribed, prepared and furnished by the state tax commission and at the same time every employer shall file a copy thereof with the state tax commission. The provisions of subsections (d), (e), (f), (g) and (h) of section 63-3035, Idaho Code, shall be applicable to the tax withheld by the farmer-employer under this section.

History:

[63-3036, added 1959, ch. 299, sec. 36, p. 613; am. 1965, ch. 316, sec. 8, p. 880; am. 1967, ch. 294, sec. 7, p. 828; am. 1969, ch. 319, sec. 13, p. 982; am. 1990, ch. 34, sec. 3, p. 52; am. 1991, ch. 7, sec. 3, p. 23; am. 1993, ch. 5, sec. 2, p. 19; am. 1994, ch. 39, sec. 4, p. 64; am. 1998, ch. 230, sec. 4, p. 786; am. 1999, ch. 41, sec. 2, p. 83; am. 2000, ch. 26, sec. 7, p. 51; am. 2005, ch. 23, sec. 6, p. 70.]