2005 Idaho Code - 63-220 — TAX EXTENSIONS AS DISASTER RELIEF

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-220.  TAX EXTENSIONS AS DISASTER RELIEF. (1) The board of county
commissioners of any Idaho county declared by the governor of the state of
Idaho as a natural disaster area may grant an extension of time for any
filings or payments required under section 63-302(1), 63-602G, 63-706 or
63-903, Idaho Code, to those persons whose ability to timely comply with their
filing or payment requirement is adversely affected by a natural disaster set
forth in the declaration.
    (2)  Before granting any extension the board of county commissioners shall
provide a procedure for affected taxpayers to justify the extension and
provide such other information as the board may require to support the
taxpayer's application.
    (3)  No extension granted under this section shall be for a period in
excess of sixty (60) days.
    (4)  In all cases where the board has granted an extension under this
section, payment of the tax shall not be subject to any late filing penalty or
interest if payment of the tax is made on or before the extended due date.
Failure to make payments on or before the extended due date will thereafter
cause the imposition of penalty and interest.
    (5)  When, as a result of relief granted under this section, a county
official or state agency is unable to comply with a provision in this title
requiring an action by a specified date, the action may be delayed only for
such reasonably necessary time as the state tax commission approves, but not
to exceed sixty (60) days.