TITLE 67

STATE GOVERNMENT AND STATE AFFAIRS

CHAPTER 20

STATE BOARD OF EXAMINERS

67-2026.  Taxes, fees and other amounts to be paid by electronic funds transfer — Exception. (1) Except as allowed in subsection (3) of this section, all taxes and additional amounts of interest, penalty or fees payable together with taxes and all other fees and amounts which are payable to the state must be paid by electronic funds transfer whenever the amount paid or payable is one hundred thousand dollars ($100,000) or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter.

(2)  All electronic funds transfers to the state, whether or not required by this section, shall be made through the automated clearing house system (ACH) operated by the federal reserve by the ACH debit or ACH credit method and shall include related addenda or messages necessary for:

(a)  Coordinating the filing of tax returns or other reports with the payment of taxes and all other fees and amounts by electronic funds transfer; and

(b)  Ensuring the proper receipt and crediting of the payment.

(3)  No individual shall be required to make payment to the state by electronic funds transfer of any taxes, fees or amounts payable to the state, regardless of amount, when such taxes, fees or amounts are payable pursuant to section 63-3024, Idaho Code. However, if an individual elects to make payment by electronic funds transfer of income tax or any fees and amounts associated with income tax liability, such electronic funds transfer shall adhere to the provisions for electronic funds transfer as specified in this section. For the purposes of this subsection (3), the definition of "individual" shall be as the term is defined in section 63-3008, Idaho Code.

(4)  The state treasurer shall adopt procedures necessary to implement the provisions of this section.

History:

[67-2026, added 1988, ch. 121, sec. 1, p. 223; am. 1993, ch. 8, sec. 1, p. 25; am. 1997, ch. 167, sec. 1, p. 479; am. 2001, ch. 100, sec. 1, p. 250.]