Idaho Admin. Code r. 35.02.01.155 - TAX RETURNS AND OTHER DOCUMENTS FILED ELECTRONICALLY

Sections 63-115, 63-3039, 74-107, Idaho Code

01. Acknowledgment of Data Transmissions. Persons filing returns by electronic data stream may be sent an acknowledgment of receipt of a successfully transmitted return. An acknowledgment means only that the Tax Commission received the return. An acknowledgment is not a finding by the Tax Commission about the correctness of the return. If any transmission is received in an unintelligible, unreadable, or corrupted form and the Tax Commission cannot identify the taxpayer, no acknowledgment will be sent. (3-15-22)

02. Methods Allowed for Filing Motor Fuels Tax Returns Electronically. The following methods are acceptable methods for filing motor fuels tax returns electronically. (3-15-22)

a. Secured methods. Encrypted e-mail secured through public or private key encrypting. (3-15-22)

b. Unsecured methods. Non-encrypted e-mail. (3-15-22)

03. Risks of Disclosure. By filing a return electronically, the taxpayer agrees to the risks of disclosure in submitting information electronically. A taxpayer or third party may not hold the Tax Commission responsible for any loss, liability, damage, whether direct, indirect or consequential, personal injury, or expenses of any nature whatsoever that may be suffered by the taxpayer or any third party as a result of or which may be attributable, directly or indirectly, from transmitting the taxpayer's information to the Tax Commission. (3-15-22)

Notes

Idaho Admin. Code r. 35.02.01.155