US Laws, Codes, Statutes & Cases

                                  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.