IDAPA 35.02.01.010 — DEFINITIONS

Section 63-3003, Idaho Code
01.
Date of Filing or Payment. Materials not mailed with the United States Postal Service or a private
delivery service designated as qualifying under Section 7502, Internal Revenue Code, are filed when physically
received by the Tax Commission.
(3-15-22)
02.
Pay, Paid, Payable or Payment. When used in reference to an amount of tax, penalty, interest, fee
or other amount of money due to the Tax Commission, the words pay, paid, payable, or payment mean an irrevocable
tender to the Tax Commission of lawful money of the United States.
(3-15-22)
a.
As used herein, lawful money of the United States means;
(3-15-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.02.01
State Tax Commission
Administration and Enforcement Rules
Section 110
Page 5
i.
Currency or coin of the United States at face value; and
(3-15-22)
ii.
Negotiable checks drawn on a United States bank or other financial institution that are payable in
full in money of the United States.
(3-15-22)
b.
The words pay, paid, payable, or payment do not include:
(3-15-22)
i.
Submission to the Tax Commission of a check or draft that is subsequently dishonored by the
institution on which it is drawn.
(3-15-22)
ii.
Submission to the Tax Commission of a check or draft drawn on a foreign bank or other financial
institution in regard to which any processing fees may be incurred by the state of Idaho.
(3-15-22)