Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2560
Tax payable monthly — Returns — Other than monthly returns — Procedure
# (1)
The taxes imposed hereunder shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the monthly period in which tax accrued. The taxpayer, on or before said twentieth day of said month, shall make out a return, upon such forms and setting forth such information as the tax commission may require, showing the amount of the tax for which he is liable for the preceding monthly period, and shall sign and transmit the same to the commission, together with a remittance for such amount in the form required.
# (2)
The state tax commission may by rule provide returns for periods of time other than monthly periods. Returns for such reporting periods, together with payment of the required taxes, shall be due on or before the twentieth day of the month following the end of the period to which the return relates.
Amendment history
63-2560, added 1972, ch. 289, sec. 10, p. 725; am. 1990, ch. 17, sec. 3, p. 29; am. 2007, ch. 19, sec. 3, p. 30.
Source: view the official text
In this chapter (40 sections)
- 63-2506 · Imposition of tax
- 63-2507 · Stamps to be printed — Affixed to individual packages
- 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
- 63-2509 · Compensation for affixing stamps
- 63-2510 · Payment of tax — Returns — Accounting for stamps
- 63-2510A · Bonding
- 63-2511 · Records to be kept — Inspection
- 63-2512 · Penalties
- 63-2513 · Contraband articles
- 63-2514 · Search and seizure
- 63-2515 · Compromise and confiscation
- 63-2516 · Collection and enforcement — Actions against state of Idaho
- 63-2517 · Jurisdiction over nonresidents
- 63-2519 · Civil action — Injunction
- 63-2520 · Distribution of moneys collected
- 63-2521 · Refunds — Limitations — Interest
- 63-2522 · Imposition and rate of tax
- 63-2523 · Prohibitions
- 63-2525 · Criminal penalties
- 63-2526 · Administrative sanctions
- 63-2527 · General provisions
- 63-2528 · Definitions
- 63-2529 · Applicability
- 63-2551 · Tobacco products tax — Definitions
- 63-2552 · Tax imposed — Rate
- 63-2552A · Additional tax imposed — Rate
- 63-2552B · Tobacco products use tax
- 63-2553 · Legislative intent
- 63-2554 · Permit required
- 63-2555 · Books and records to be preserved — Entry and inspection by…
- 63-2556 · Preservation of invoices of sales to other than ultimate…
- 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
- 63-2558 · Records of shipments, deliveries from public warehouse of…
- 63-2559 · When credit may be obtained for tax paid
- 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
- 63-2561 · Title of act
- 63-2562 · Additions and penalties
- 63-2563 · Collection and enforcement
- 63-2564 · Distribution of tax revenues
- 63-2565 · Refunds, limitations, interest