US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-217.  FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES. (1) Any
report, claim, return, statement or other document or payment dealing in any
way or in any manner whatsoever with taxation which is required or authorized
to be filed or made to the state of Idaho, or to any political subdivision
thereof, which is:
    (a)  Transmitted through the United States mail, shall be deemed filed or
    made and received by the state or political subdivision on the date shown
    by the post office cancellation mark stamped upon the envelope or other
    appropriate wrapper containing it. For purposes of this title, a postage
    meter cancellation shall not be deemed a post office cancellation mark.
    (b)  Mailed but not received by the state or political subdivision or
    where received and the cancellation mark is illegible, erroneous or
    omitted, shall be deemed filed or made and received on the date it was
    mailed if the sender establishes by competent evidence that the report,
    claim, tax return, statement or other document or payment was deposited in
    the United States mail on or before the date for filing or paying; and in
    cases of such nonreceipt of any such report, claim, tax return, statement
    or other document or payment required by law to be filed or made, the
    sender files with the state or political subdivision a duplicate within
    fifteen (15) days after written notification is given to the sender by the
    state or political subdivision of its nonreceipt of such report, claim,
    tax return, statement, or other document or payment.
    (2)  If any such report, claim, tax return, statement or other document or
payment is sent by United States mail and either registered or certified, a
record authenticated by the United States post office of such registration or
certification shall be considered competent evidence that the report, claim,
tax return, statement or other document or payment was delivered to the state
officer or state agency or officer or agency of the political subdivision to
which addressed, and the date of registration or certification shall be deemed
the postmarked date.
    (3)  Any reference in this section to the United States mail shall be
treated as including a reference to any delivery service designated by the
secretary of the United States department of treasury under section 7502 of
the Internal Revenue Code. Any reference in this section to a postmark by the
United States postal service shall be treated as including a reference to any
date recorded or marked as described in section 7502 of the Internal Revenue
Code by any designated delivery service.
    (4)  If the date for filing any such report, claim, tax return, statement
or other document or making any such payment falls upon a Saturday, Sunday or
legal holiday, such acts shall be considered timely if performed on the next
business day.