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ID H0653
Bill
Status
4/3/2012
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Amends Section 63-217, Idaho Code to allow taxpayers to file reports, claims, tax returns, statements, and documents or make payments on the next business day if the deadline falls on a Saturday, Sunday, or legal holiday.
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Extends the next business day deadline provision to include holidays recognized by the Internal Revenue Service for matters under Idaho's state income tax law (Chapter 30, Title 63).
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Maintains existing provisions regarding filing through United States mail and designated delivery services, including postmark authentication requirements.
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Declares an emergency, making the act effective upon passage and approval.
Legislative Description
Amends existing law to provide that if the date for filing any report, claim, tax return, statement or other document or making any such payment falls upon a Saturday, a Sunday, a legal holiday or, in matters arising under the state income tax law, a holiday recognized by the Internal Revenue Service, such acts shall be considered timely if performed on the next business day.
TAX COMMISSION
Last Action
Governor signed Session Law Chapter 227 Effective: 04/03/12
4/3/2012