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.
Idaho Statutes