Idaho Admin. Code r. 35.01.06.019 - DEFICIENCIES, COLLECTIONS, AND ENFORCEMENT
Sections 63-3629, 63-3634, Idaho Code
01.
Remittance of Taxes. In the
event that taxes required to be collected and remitted by a hotel , motel,
campground , lodging operator, and short-term rental marketplace are not
remitted to the Commission together with a return in a timely manner or in the
event that the Commission finds any deficiency in the amount of tax reported to
or remitted to the Commission, the Commission will issue a Notice of Deficiency
Determination pursuant to the provisions of Section
63-3629, Idaho Code. A hotel ,
motel, campground , lodging operator, and short-term rental marketplace to which
such a Notice of Deficiency Determination has been issued may file a written
protest requesting a redetermination of the deficiency pursuant to the
provisions of IDAPA 35.02.01.320 - 328, "Tax Administration and Enforcement
Administrative Rules." (3-31-22)
02.
Penalties. In the event that
any deficiency in reporting or remitting taxes by a hotel , motel, campground ,
lodging operator, and short-term rental marketplace is due to negligence,
failure to comply with this Commission's rules, or fraud, or in the event that
any hotel, motel, campground , lodging operator, and short-term rental
marketplace required to file a return with the Commission fails to do so, the
penalties provided in the Idaho Income Tax Act as applicable to the Idaho Sales
Tax Act applies to the room sales tax. See IDAPA 35.01.01, "Income Tax
Administrative Rules," Rule
410. (3-31-22)
03.
Cross Reference. See Rule
003 of these rules, Administrative
Appeals. (3-31-22)
Notes
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