Idaho State Statutes - Idaho Attorney Directory

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.

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