Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3037
Information returns
# (a)
All persons, in whatever capacity, including lessees or mortgagors of real or personal property, fiduciaries and employers, making payment to another person of interest, rent, salaries, wages, except as provided by subsection (b) of section 63-3035 , Idaho Code, and section 63-3036 , Idaho Code, premiums, annuities, compensation, remunerations, emoluments, payments to subcontractors, other fixed or determinable gains, profits and income, or corporate liquidation distributions shall make returns to the state tax commission setting forth the amount of such gains, profits and income, and the name and address of the recipient of such payment. Such returns shall correspond to the requirements of the Internal Revenue Code, but shall be filed with the state tax commission on or before the last day of February of the year following the year to which the return relates.
# (b)
The state tax commission may, by rule:
# (1)
Excuse the filing of any returns required by subsection (a) of this section when it finds that the returns required of any class or group of persons do not contribute to the efficient administration of the taxes imposed by this chapter.
# (2)
When necessary for the efficient administration of this section, set a different due date for the returns required by this section, provided however, such date shall not be earlier than the date required by the Internal Revenue Code for filing equivalent federal returns in a nonelectronic format.
# (c)
The commission may prescribe rules providing standards consistent with section 63-115 , Idaho Code, for determining which returns must be transmitted electronically. The commission may not require any person to transmit returns electronically unless such person is required to report on the return at least two hundred fifty (250) annual information returns. In promulgating such rules, the commission shall take into account, among other relevant factors, the ability of the taxpayer to comply, at a reasonable cost, with the requirements of such rules.
Amendment history
63-3037, added 1959, ch. 299, sec. 37, p. 613; am. 1961, ch. 328, sec. 16, p. 622; am. 1972, ch. 287, sec. 1, p. 723; am. 1990, ch. 77, sec. 1, p. 160; am. 2009, ch. 3, sec. 2, p. 5; am. 2010, ch. 10, sec. 1, p. 11.
Source: view the official text
In this chapter (40 sections)
- 63-3029G · Credits for research activities conducted in this state —…
- 63-3029I · Income tax credit for investment in broadband equipment
- 63-3029K · Tax credit for live organ donation expenses
- 63-3029L · child TAX CREDIT
- 63-3029M · income tax credit for employer contributions to idaho…
- 63-3029N · IDAHO PARENTAL CHOICE TAX CREDIT
- 63-3029P · Priority of credits
- 63-3030 · Persons required to make returns of income
- 63-3030A · Mandate to compel return
- 63-3031 · Joint returns
- 63-3032 · Time for filing income tax returns
- 63-3033 · Extension of time
- 63-3034 · Payment of tax
- 63-3035 · State withholding tax on percentage basis — Withholding,…
- 63-3035A · State income tax withholding tax on lottery winnings
- 63-3035B · Joint power authorization
- 63-3035C · Revocation and suspension of withholding accounts — Penalties
- 63-3036 · State withholding tax for farmers
- 63-3036A · Payment of estimated tax
- 63-3036B · Pass-through entities — backup withholding
- 63-3037 · Information returns
- 63-3038 · Administration
- 63-3039 · Rules and regulations — Publication of statistics and law
- 63-3040 · Examination of return and determination of tax
- 63-3041 · Overpayments
- 63-3042 · Examination of books and witnesses
- 63-3042A · evidence of expenditures
- 63-3043 · Contempt
- 63-3044 · Deficiency in tax
- 63-3045 · Notice of redetermination or deficiency — Interest
- 63-3045A · Assessment of tax
- 63-3045B · Final decisions of the commission
- 63-3046 · Penalties and additions to the tax in case of deficiency
- 63-3046A · Interest on underpayment of estimated tax
- 63-3046B · Failure to file partnership return
- 63-3047 · Compromised cases
- 63-3048 · Adjusted or compromised cases — settlement and Closing…
- 63-3049 · Judicial review
- 63-3050 · Action to collect unpaid tax or deficiency
- 63-3050A · Relief from joint and several liability on joint return