2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION
Section 63-114 - FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.
(2) The state tax commission shall provide a procedure for affected taxpayers to justify the extension and provide such other information as the commission may require to support the taxpayer's application. A notice of denial of an extension application shall be given in the manner provided for notices of deficiencies in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.
(3) No extension granted under this section shall be for a period in excess of one (1) year.
(4) In all cases where the state tax commission 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 file on the extended due date will thereafter cause the imposition of penalty and interest. Section 63-3033, Idaho Code, shall not apply to taxpayers who receive extensions under this section.
(5) Any rule, activity, procedure or form adopted by the commission to facilitate the provisions of this section, are exempt from the provisions of chapter 52, title 67, Idaho Code.
History:
[(63-114) 63-113, added 1997, ch. 64, sec. 1, p. 135; am. & redesig. 2002, ch. 21, sec. 1, p. 25.]
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