2005 Idaho Code - 63-3035C — REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS -- PENALTIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3035C.  REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS -- PENALTIES.
(1) An income tax withholding account issued under section 63-3035, Idaho
Code, shall be held only by persons actively engaged in activities requiring
such an account under this chapter.  Any person not so engaged shall forthwith
cancel his account number by notifying the state tax commission.
    (2)  Whenever any person fails to comply with any provision of this
chapter relating to the withholding, reporting or payment of income tax
withholding or any rules of the commission relating to such withholding
prescribed and adopted under this chapter, the state tax commission may revoke
or suspend any withholding account held by the person or may deny a new
account to such person.
    (3)  The state tax commission may revoke the withholding account of a
person not actively engaged in activities requiring an account under section
63-3035, Idaho Code.
    (4)  Notice of revocation shall be given in the manner provided for
deficiencies in taxes in section 63-3045, Idaho Code, which shall be subject
to review as provided in that section.
    (5)  A withholding account, held by a person who for a period of twelve
(12) consecutive months reports no income tax withholding due under this
chapter, shall expire automatically upon the state tax commission providing
notice of the expiration to the last known address of the person to whom the
account was issued.
    (6)  A person who engages in activities requiring a withholding account
under this chapter without such an account or after an account has been
revoked or suspended, and any person who is a responsible person, as defined
in section 63-3078, Idaho Code, of such a business shall, after receiving
written notice from the state tax commission, be subject to a civil penalty
not in excess of one hundred dollars ($100), and each day shall constitute a
separate offense, which the state tax commission may assess as a deficiency
pursuant to section 63-3045, Idaho Code.