67-2026. TAXES, FEES AND OTHER AMOUNTS TO BE PAID BY ELECTRONIC FUNDS TRANSFER — EXCEPTION. (1) Except as allowed in subsection (3) of this section, all taxes and additional amounts of interest, penalty or fees payable together with taxes and all other fees and amounts which are payable to the state must be paid by electronic funds transfer whenever the amount paid or payable is one hundred thousand dollars ($100,000) or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter.
(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:
(a) Coordinating the filing of tax returns or other reports with the payment of taxes and all other fees and amounts by electronic funds transfer; and
(b) Ensuring the proper receipt and crediting of the payment.
(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.]
Structure Idaho Code
Title 67 - STATE GOVERNMENT AND STATE AFFAIRS
Chapter 20 - STATE BOARD OF EXAMINERS
Section 67-2001 - CONSTITUTION OF BOARD.
Section 67-2002 - MEETINGS OF BOARD — CLAIMS.
Section 67-2003 - DUTIES OF SECRETARY — RECORD OF CLAIMS.
Section 67-2004 - REGULATION OF PER DIEM TRAVELING EXPENSE ALLOWANCES.
Section 67-2005 - VOUCHER FORMS.
Section 67-2006 - TRAVEL EXPENSE — VOUCHERS.
Section 67-2007 - STANDARD TRAVEL PAY AND ALLOWANCES.
Section 67-2008 - DETERMINATION OF RATE OF ALLOWANCE.
Section 67-2008A - DETERMINATION OF RATES OF ALLOWANCE — FOREIGN TRAVEL.
Section 67-2010 - SUPPLIES — VOUCHERS.
Section 67-2011 - SERVICES — VOUCHERS FOR.
Section 67-2012 - PAYROLL — VOUCHERS.
Section 67-2013 - FILING, EXAMINATION AND CORRECTION OF VOUCHERS.
Section 67-2014 - CERTIFICATION OF CLAIM BY CONTROLLER.
Section 67-2015 - REGULATIONS FOR PROOF OF CLAIMS.
Section 67-2016 - STATE CONTROLLER’S CIVIL LIABILITY.
Section 67-2017 - CRIMINAL LIABILITY FOR FALSE CERTIFICATE.
Section 67-2018 - AUDIT OF CLAIMS.
Section 67-2019 - ROTARY EXPENSE ACCOUNT — AUTHORIZATION.
Section 67-2020 - ROTARY EXPENSE ACCOUNT — ALLOWANCE.
Section 67-2021 - ROTARY EXPENSE ACCOUNT — HOW DRAWN UPON.
Section 67-2022 - ROTARY EXPENSE ACCOUNT — ALLOWANCE OF ITEMS.
Section 67-2023 - CONTROLLER DRAWING WARRANT FOR DISAPPROVED CLAIMS — LIABILITY.
Section 67-2024 - BOARD MAY ADOPT POLICIES AND PROCEDURES.
Section 67-2024A - AUTHORIZATION FOR DISPOSAL OF STATE SURPLUS PROPERTY.
Section 67-2026 - TAXES, FEES AND OTHER AMOUNTS TO BE PAID BY ELECTRONIC FUNDS TRANSFER — EXCEPTION.
Section 67-2026A - FAILURE TO USE ELECTRONIC FUNDS TRANSFER.