67-2026A. FAILURE TO USE ELECTRONIC FUNDS TRANSFER. (1) Any payor required under the provisions of section 67-2026, Idaho Code, to make a payment by electronic transfer who makes the payment by check or other nonelectronic means shall be liable for an additional amount of interest. The interest shall be calculated at the annual rate of twelve per cent (12%) simple interest for the period of time between the day the payment is due and the day the funds become available to the state treasurer for investment. Unless the payor establishes a contrary time, the time between receipt of a payment by means other than electronic funds transfer and the time the funds become available to the state treasurer for investment is presumed to be five (5) days.
(2) If the agency administering the tax determines that a payor’s failure to use electronic funds transfer when required is due to the payor’s negligence or is the result of the payor’s knowing disregard of the requirement, the agency may assert a penalty, in addition to the interest charged under subsection (1) of this section, of five hundred dollars ($500). If the payor establishes that the failure is not due to his negligence or the result of his knowing disregard of the requirement, the agency shall abate the penalty, but it shall not abate the interest due under subsection (1) of this section.
(3) Amounts due under this section shall be asserted by the agency administering the tax in the same manner provided by law for a failure to pay taxes or fees due.
History:
[67-2026A, added 1993, ch. 8, sec. 2, p. 26.]
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.