Idaho Statutes Title 63. Revenue and Taxation § 63-115. Filing of electronic returns and documents--Electronic funds transfers

(1) Any return or other document filed with or submitted to the state tax commission may be transmitted electronically to the commission when permitted by rules or procedures established by the commission. Payments of any amounts to the commission by electronic funds transfer shall be in accordance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho Code.

(2) As used in this section, “transmitted electronically” means the use of a telecommunication or computer network to transfer information in an optical, electronic, magnetic or other machine sensible form. The term includes the use of facsimile machines and third party value added networks.

(3) Any return or other document transmitted electronically to the commission and accepted by the commission shall be deemed received on the earlier of:

(4) Any payment made electronically shall be deemed paid on the date the funds are available to the state treasurer.

(5) To constitute a properly filed valid tax return or report, a document transmitted electronically or submitted in a physical machine sensible form such as tape or disk must:

(6) The tax commission may, by rule, prescribe exclusive methods for electronically signing or verifying a return or other document transmitted electronically to the commission that shall have the same validity and consequences as manual signing by the taxpayer or other individual effecting the signature or verification.