2013 Idaho Statutes
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Chapter 20 - STATE BOARD OF EXAMINERS
Section 67-2026 - TAXES, FEES AND OTHER AMOUNTS TO BE PAID BY ELECTRONIC FUNDS TRANSFER -- EXCEPTION.
(2) All electronic funds transfers to the state, whether or not required by this section, shall be made through the automated clearing house system (ACH) operated by the federal reserve by the ACH debit or ACH credit method and shall include related addenda or messages necessary for:
(3) No individual shall be required to make payment to the state by electronic funds transfer of any taxes, fees or amounts payable to the state, regardless of amount, when such taxes, fees or amounts are payable pursuant to section 63-3024, Idaho Code. However, if an individual elects to make payment by electronic funds transfer of income tax or any fees and amounts associated with income tax liability, such electronic funds transfer shall adhere to the provisions for electronic funds transfer as specified in this section. For the purposes of this subsection (3), the definition of "individual" shall be as the term is defined in section 63-3008, Idaho Code.
(4) The state treasurer shall adopt procedures necessary to implement the provisions of this section.
History:
[67-2026, added 1988, ch. 121, sec. 1, p. 223; am. 1993, ch. 8, sec. 1, p. 25; am. 1997, ch. 167, sec. 1, p. 479; am. 2001, ch. 100, sec. 1, p. 250.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.