ID H0362

Amends Idaho Code sections 63-3045 and 63-3061A effective July 1, 2012, to allow the state tax commission to mail notices of deficiency and notices of levy and distraint by first class mail or other commercial delivery service instead of registered or certified mail, whichever is most cost efficient.

Repeals the existing sections 63-3045 and 63-3061A effective July 1, 2013, and replaces them with new sections that revert to requiring certified mail or registered mail for notice of deficiency and certified mail for notice of levy and distraint.

Taxpayers retain the right to file a written protest within 63 days of receiving a deficiency notice and obtain a hearing with a tax commission representative.

Interest on deficiencies accrues at 2% plus the federal midterm rate, assessed from the tax payment due date and collected as part of the tax debt.

Creates a one-year window (July 1, 2012 to July 1, 2013) where the state may use lower-cost first class mail delivery methods before reverting to certified mail requirements.