ID S1345

Adds "secure electronic communication" as an authorized delivery method for tax-related notices, deficiency determinations, levy notices, and other documents from the Idaho State Tax Commission to taxpayers

Defines "secure electronic communication" as transmission through a secure logged-in user interface that meets federal information protection requirements, with communication deemed sent when made available in the interface and received when opened by the recipient

Requires taxpayer opt-in election before secure electronic communication can be used for delivering documents and notices

Amends 10 sections of Idaho Code (Title 63) covering property tax assessments, income tax deficiencies, sales tax notices, levy and distraint notices, and tax collection communications

Declares an emergency and establishes an effective date of July 1, 2026