Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES
Section 35.02.01.010 - DEFINITIONS
Universal Citation: ID Admin Code 35.02.01.010
Current through August 31, 2023
Section 63-3003, Idaho Code
01. Date of Filing or Payment. Materials not mailed with the United States Postal Service or a private delivery service designated as qualifying under Section 7502, Internal Revenue Code, are filed when physically received by the Tax Commission. (3-15-22)
02. Pay, Paid, Payable or Payment. When used in reference to an amount of tax, penalty, interest, fee or other amount of money due to the Tax Commission, the words pay, paid, payable, or payment mean an irrevocable tender to the Tax Commission of lawful money of the United States. (3-15-22)
a. As
used herein, lawful money of the United States means; (3-15-22)
i. Currency or coin of the United States at
face value; and (3-15-22)
ii.
Negotiable checks drawn on a United States bank or other financial institution
that are payable in full in money of the United States.
(3-15-22)
b. The words
pay, paid, payable, or payment do not include: (3-15-22)
i. Submission to the Tax Commission of a
check or draft that is subsequently dishonored by the institution on which it
is drawn. (3-15-22)
ii. Submission
to the Tax Commission of a check or draft drawn on a foreign bank or other
financial institution in regard to which any processing fees may be incurred by
the state of Idaho. (3-15-22)
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