Idaho Admin. Code r. 35.02.01.430 - PENALTY FOR FAILURE TO FILE, FAILURE TO PAY, OR DELINQUENT FILING
Sections 63-3033, 63-3046, Idaho Code
01.
In General. Due date means
the date prescribed for filing without regard to extensions.
(3-15-22)
02.
Insufficient
Postage. The proper amount of prepaid postage is required on returns
mailed to the Tax Commission. If a tax return is returned to the sender due to
insufficient postage, it may result in the return becoming delinquent and
subject to the delinquency penalty specified by Section
63-3046(c), Idaho
Code. (3-15-22)
03.
Month
Defined. If the due date falls on the last day of a calendar month, each
succeeding calendar month, or fraction of it, during which the failure to file
continues constitutes a month. If the due date is not the last day of the
calendar month, the period that ends with the same date of the next month
constitutes a month. If the succeeding month has no corresponding date, the
last day of the month is substituted. Any fraction of a month from the date
ending the preceding monthly period to the date of payment constitutes a full
month. (3-15-22)
Notes
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