IDAPA 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)