IDAPA 35.02.01.131 — UNACCEPTABLE PAYMENTS

Section 63-3034, Idaho Code
01.
Checks and Drafts Previously Dishonored. Nothing herein shall limit the authority of the Tax
Commission to refuse to accept a check drawn on the account of a taxpayer who has previously tendered a check
dishonored by the institution on which it was drawn.
(3-15-22)
02.
Checks and Drafts From Foreign Institutions. The Tax Commission may reject a check or draft
drawn on a foreign bank or other foreign financial institution.
(3-15-22)
03.
Checks and Drafts That Result in Processing Fees. The Tax Commission may reject a check or
draft that, if accepted, may result in the state of Idaho incurring a processing fee.
(3-15-22)