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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1345
BY
JUDICIARY
AND
RULES
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
SECTION
63
-
111,
IDAHO
CODE,
TO
PROVIDE
FOR
2
SECURE
ELECTRONIC
COMMUNICATION
AS
A
MEANS
FOR
TRANSMITTING
CERTAIN
3
COMMUNICATIONS;
AMENDING
SECTION
63
-
201,
IDAHO
CODE,
TO
DEFINE
A
TERM;
4
AMENDING
SECTION
63
-
510,
IDAHO
CODE,
TO
PROVIDE
A
CORRECT
CODE
REF
-
5
ERENCE;
AMENDING
SECTION
63
-
2517,
IDAHO
CODE,
TO
PROVIDE
FOR
SECURE
6
ELECTRONIC
COMMUNICATION
AS
A
MEANS
FOR
TRANSMITTING
CERTAIN
NOTICES;
7
AMENDING
SECTION
63
-
3045,
IDAHO
CODE,
TO
PROVIDE
FOR
SECURE
ELECTRONIC
8
COMMUNICATION
AS
A
MEANS
FOR
TRANSMITTING
CERTAIN
NOTICES;
AMENDING
9
SECTION
63
-
3045B,
IDAHO
CODE,
TO
PROVIDE
FOR
SECURE
ELECTRONIC
COMMUNI
-
10
CATION
AS
A
MEANS
FOR
TRANSMITTING
CERTAIN
DOCUMENTS;
AMENDING
SECTION
1
1
63
-
3061A,
IDAHO
CODE,
TO
PROVIDE
FOR
SECURE
ELECTRONIC
COMMUNICATION
AS
12
A
MEANS
FOR
TRANSMITTING
CERTAIN
NOTICES;
AMENDING
SECTION
63
-
3065A,
13
IDAHO
CODE,
TO
PROVIDE
FOR
SECURE
ELECTRONIC
COMMUNICATION
AS
A
MEANS
14
FOR
TRANSMITTING
CERTAIN
NOTICES;
AMENDING
SECTION
63
-
3620C,
IDAHO
15
CODE,
TO
PROVIDE
FOR
SECURE
ELECTRONIC
COMMUNICATION
AS
A
MEANS
FOR
16
TRANSMITTING
CERTAIN
NOTICES
AND
TO
MAKE
TECHNICAL
CORRECTIONS;
AMEND
-
17
ING
SECTION
63
-
4003,
IDAHO
CODE,
TO
PROVIDE
FOR
SECURE
ELECTRONIC
COM
-
18
MUNICATION
AS
A
MEANS
FOR
TRANSMITTING
TAX
COLLECTION
COMMUNICATIONS;
19
PROVIDING
SEVERABILITY;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
20
EFFECTIVE
DATE.
21
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
22
SECTION
1.
That
Section
63
-
111,
Idaho
Code,
be,
and
the
same
is
hereby
23
amended
to
read
as
follows:
24
63
-
111.
CERTIFICATE
BY
CHAIRMAN
-
-
CHANGES
IN
ASSESSMENT.
(1)
On
or
25
before
the
first
Monday
of
September
in
each
year,
the
chairman
of
the
state
26
tax
commission
must
transmit
by
certified
mail
or
,
by
other
commercial
de
-
27
livery
service
providing
proof
of
delivery,
or
by
secure
electronic
communi
-
28
cation,
whichever
is
the
most
cost
-
efficient,
to
the
county
auditor
of
each
29
county
in
the
state,
a
certified
statement
showing
all
the
changes
in
the
as
-
30
sessment
of
any
class
or
all
classes
of
property,
or
in
the
aggregate
value
31
of
all
property
in
said
county,
and
the
total
increase
or
decrease
as
a
result
32
of
all
changes
made
by
the
state
tax
commission
in
the
assessment
of
property
33
in
said
county,
and
the
county
auditor
shall,
upon
receipt
of
such
certified
34
statement,
file
the
same
in
his
office.
35
(2)
In
transmitting
the
certified
statement,
as
prescribed
in
subsec
-
36
tion
(1)
of
this
section,
the
chairman
shall
also
transmit
therewith
the
37
certificate
showing
the
total
amount
of
state
property
and
special
state
38
taxes,
if
any,
found
to
be
due
from
the
county,
and
shall
also
transmit
39
therewith
a
certified
statement
showing
the
assessment
of
any
railroad,
40
telegraph,
telephone
or
electric
current
transmission
or
distribution
line
41
and
all
other
operating
property
under
the
jurisdiction
of
the
state
tax
com
-
42
2
mission
situated
wholly
or
partly
within
the
county,
specifying
the
number
1
of
miles,
the
equalized
value
per
mile,
and
the
total
equalized
value
of
each
2
line
in
the
county,
and
in
any
taxing
district
into
or
through
which
such
3
line
extends,
and
the
name
of
such
line,
if
any,
and
the
name
and
post
office
4
address
of
the
taxpayer
or
owner
of
such
line,
and
the
county
auditor
shall,
5
upon
receipt
of
such
certified
statement,
file
the
same
in
his
office.
6
SECTION
2.
That
Section
63
-
201,
Idaho
Code,
be,
and
the
same
is
hereby
7
amended
to
read
as
follows:
8
63
-
201.
DEFINITIONS.
As
used
for
property
tax
purposes
in
chapters
1
9
through
23,
title
63,
Idaho
Code,
the
terms
defined
in
this
section
shall
10
have
the
following
meanings,
unless
the
context
clearly
indicates
another
1
1
meaning:
12
(1)
"Appraisal"
means
an
estimate
of
property
value
for
property
tax
13
purposes.
14
(a)
For
the
purpose
of
estimated
property
value
to
place
the
value
on
15
any
assessment
roll,
the
value
estimation
must
be
made
by
the
assessor
16
or
a
certified
property
tax
appraiser.
17
(b)
For
the
purpose
of
estimating
property
value
to
present
for
an
ap
-
18
peal
filed
pursuant
to
sections
63
-
501A,
63
-
407
and
63
-
409,
Idaho
Code,
19
the
value
estimation
may
be
made
by
the
assessor,
a
certified
property
20
tax
appraiser,
a
licensed
appraiser,
or
a
certified
appraiser
or
any
21
party
as
specified
by
law.
22
(2)
"Bargeline"
means
those
water
transportation
tugs,
boats,
barges,
23
lighters
and
other
equipment
and
property
used
in
conjunction
with
waterways
24
for
bulk
transportation
of
freight
or
ship
assist.
25
(3)
"Cogenerators"
means
facilities
that
produce
electric
energy,
and
26
steam
or
forms
of
useful
energy
that
are
used
for
industrial,
commercial,
27
heating
or
cooling
purposes.
28
(4)
"Collection
costs"
are
amounts
authorized
by
law
to
be
added
after
29
the
date
of
delinquency
and
collected
in
the
same
manner
as
property
tax.
30
(5)
"Credit
card"
means
a
card
or
device,
whether
known
as
a
credit
card
31
or
by
any
other
name,
issued
under
an
arrangement
pursuant
to
which
a
card
is
-
32
suer
gives
to
a
cardholder
the
privilege
of
obtaining
credit
from
the
card
33
issuer
or
other
person
in
purchasing
or
leasing
property
or
services,
ob
-
34
taining
loans,
or
otherwise.
35
(6)
"Debit
card"
means
any
instrument
or
device,
whether
known
as
a
36
debit
card
or
by
any
other
name,
issued
with
or
without
a
fee
by
an
issuer
for
37
the
use
of
the
cardholder
in
depositing,
obtaining
or
transferring
funds.
38
(7)
"Delinquency"
means
any
property
tax,
special
assessment,
fee,
39
collection
cost,
or
charge
collected
in
the
same
manner
as
property
tax,
that
40
has
not
been
paid
in
the
manner
and
within
the
time
limits
provided
by
law.
41
(8)
"Electronic
funds
transfer"
means
any
transfer
of
funds
that
is
42
initiated
by
electronic
means,
such
as
an
electronic
terminal,
telephone,
43
computer,
ATM
or
magnetic
tape.
44
(9)
"Fixtures"
means
those
articles
that,
although
once
movable
chat
-
45
tels,
have
become
accessory
to
and
a
part
of
improvements
to
real
property
46
by
having
been
physically
incorporated
therein
or
annexed
or
affixed
thereto
47
in
such
a
manner
that
removing
them
would
cause
material
injury
or
damage
to
48
the
real
property,
the
use
or
purpose
of
such
articles
is
integral
to
the
use
49
3
of
the
real
property
to
which
it
is
affixed,
and
a
person
would
reasonably
1
be
considered
to
intend
to
make
the
articles
permanent
additions
to
the
real
2
property.
"Fixtures"
includes
systems
for
the
heating,
air
conditioning,
3
ventilation,
sanitation,
lighting
and
plumbing
of
such
building.
4
(10)
"Floating
home"
means
a
floating
structure
that
is
designed
and
5
built
to
be
used,
or
is
modified
to
be
used,
as
a
stationary
waterborne
resi
-
6
dential
dwelling.
7
(11)
"Improvements"
means
all
buildings,
structures,
manufactured
8
homes,
as
defined
in
section
39
-
4105(8),
Idaho
Code,
mobile
homes
as
defined
9
in
section
39
-
4105(9),
Idaho
Code,
and
modular
buildings,
as
defined
in
10
section
39
-
4301(10),
Idaho
Code,
erected
upon
or
affixed
to
land,
fences,
1
1
water
ditches
constructed
for
mining,
manufacturing
or
irrigation
purposes,
12
fixtures,
and
floating
homes,
whether
or
not
such
improvements
are
owned
13
separately
from
the
ownership
of
the
land
upon
or
to
which
the
same
may
be
14
erected,
affixed
or
attached.
The
term
"improvements"
also
includes
all
15
fruit,
nut
-
bearing
and
ornamental
trees
or
vines
not
of
natural
growth,
16
growing
upon
the
land,
except
nursery
stock.
17
(12)
"Late
charge"
means
a
charge
of
two
percent
(2%)
of
the
delin
-
18
quency.
19
(13)
"Lawful
money
of
the
United
States"
means
currency
and
coin
of
the
20
United
States
at
par
value
and
checks
and
drafts
that
are
payable
in
dollars
21
of
the
United
States
at
par
value,
payable
upon
demand
or
presentment.
22
(14)
"Legal
tender"
means
lawful
money
as
defined
in
subsection
(13)
of
23
this
section.
24
(15)
"Market
value"
means
the
amount
of
United
States
dollars
or
equiva
-
25
lent
for
which,
in
all
probability,
a
property
would
exchange
hands
between
a
26
willing
seller,
under
no
compulsion
to
sell,
and
an
informed,
capable
buyer,
27
with
a
reasonable
time
allowed
to
consummate
the
sale,
substantiated
by
a
28
reasonable
down
or
full
cash
payment.
29
(16)
"Operating
property"
means
real
and
personal
property
operated
30
in
connection
with
any
public
utility,
railroad
or
private
railcar
fleet,
31
wholly
or
partly
within
this
state,
and
which
property
is
necessary
to
the
32
maintenance
and
operation
of
the
public
utility,
railroad
or
private
railcar
33
fleet,
and
the
roads
or
lines
thereof,
and
includes
all
rights
-
of
-
way
ac
-
34
companied
by
title;
roadbeds;
tracks;
pipelines;
bargelines;
equipment
and
35
docks;
terminals;
rolling
stock;
equipment;
power
stations;
power
sites;
36
lands;
reservoirs,
generating
plants,
transmission
lines,
distribution
37
lines
and
substations;
and
all
title
and
interest
in
such
property,
as
owner,
38
lessee
or
otherwise.
The
term
includes
electrical
generation
plants
under
39
construction,
whether
or
not
owned
by
or
operated
in
connection
with
any
40
public
utility.
For
the
purpose
of
the
appraisal,
assessment
and
taxation
of
41
operating
property,
pursuant
to
chapter
4,
title
63,
Idaho
Code,
the
value
of
42
intangible
personal
property
shall
be
excluded
from
the
taxable
value
of
op
-
43
erating
property
in
accordance
with
the
provisions
of
section
63
-
602L,
Idaho
44
Code,
and
the
value
of
personal
property,
other
than
intangible
personal
45
property,
shall
be
excluded
from
the
taxable
value
of
operating
property
in
46
accordance
with
the
provisions
of
section
63
-
602KK,
Idaho
Code.
Operating
47
property
shall
be
included
in
taxable
value
for
the
purpose
of
making
a
levy,
48
as
required
in
section
63
-
803,
Idaho
Code,
except
when
an
exemption
is
pro
-
49
vided
or
when
said
levy
is
to
be
made
against
real
property
only.
50
4
(17)
"Party
in
interest"
means
a
person
who
holds
a
recorded
purchase
1
contract,
mortgage,
deed
of
trust,
security
interest,
lien
or
lease
upon
the
2
property.
For
purposes
of
notice
requirements
in
section
63
-
1009,
Idaho
3
Code,
recording
includes
documents
recorded
in
full
or
by
memorandum
provid
-
4
ing
notice
thereof.
5
(18)
"Person"
means
any
entity,
individual,
corporation,
partnership,
6
firm,
association,
limited
liability
company,
limited
liability
partner
-
7
ship
or
other
such
entities
as
recognized
by
the
state
of
Idaho.
8
(19)
"Personal
property"
means
everything
that
is
the
subject
of
owner
-
9
ship
and
that
is
not
included
within
the
term
"real
property."
10
(20)
"Private
railcar
fleet"
means
railroad
cars
or
locomotives
owned
1
1
by,
leased
to,
occupied
by
or
franchised
to
any
person
other
than
a
railroad
12
company
operating
a
line
of
railroad
in
Idaho
or
any
company
classified
as
a
13
railroad
by
the
interstate
commerce
commission
and
entitled
to
possess
such
14
railroad
cars
and
locomotives
except
those
possessed
solely
for
the
purpose
15
of
repair,
rehabilitation
or
remanufacturing
of
such
locomotives
or
rail
-
16
road
cars.
17
(21)
"Public
utility"
means
electrical
companies,
pipeline
companies,
18
natural
gas
distribution
companies,
or
power
producers
included
within
fed
-
19
eral
law,
bargelines,
and
water
companies
which
are
under
the
jurisdiction
20
of
the
Idaho
public
utilities
commission.
The
term
also
includes
telephone
21
corporations,
as
that
term
is
defined
in
section
62
-
603,
Idaho
Code,
except
22
as
hereinafter
provided,
whether
or
not
such
telephone
corporation
has
been
23
issued
a
certificate
of
convenience
and
necessity
by
the
Idaho
public
utili
-
24
ties
commission.
This
term
does
not
include
cogenerators,
mobile
telephone
25
service
or
companies,
nor
does
it
include
pager
service
or
companies,
except
26
when
such
services
are
an
integral
part
of
services
provided
by
a
certifi
-
27
cated
utility
company,
nor
does
the
term
"public
utility"
include
companies
28
or
persons
engaged
in
the
business
of
providing
solely
on
a
resale
basis,
any
29
telephone
or
telecommunication
service
that
is
purchased
from
a
telephone
30
corporation
or
company.
31
(22)
"Railroad"
means
every
kind
of
railway,
whether
its
line
of
rails
32
or
tracks
be
at,
above
or
below
the
surface
of
the
earth,
and
without
regard
33
to
the
kind
of
power
used
in
moving
its
rolling
stock,
and
shall
be
consid
-
34
ered
to
include
every
kind
of
street
railway,
suburban
railway
or
interur
-
35
ban
railway
excepting
facilities
established
solely
for
maintenance
and
re
-
36
building
of
railroad
cars
or
locomotives.
37
(23)
"Real
property"
means
land
and
all
rights
and
privileges
thereto
38
belonging
or
any
way
appertaining,
all
quarries
and
fossils
in
and
under
the
39
land,
and
all
other
property
that
the
law
defines,
or
the
courts
may
inter
-
40
pret,
declare
and
hold
to
be
real
property
under
the
letter,
spirit,
intent
41
and
meaning
of
the
law,
improvements
and
all
standing
timber
thereon,
in
-
42
cluding
standing
timber
owned
separately
from
the
ownership
of
the
land
upon
43
which
the
same
may
stand,
except
as
modified
in
chapter
17,
title
63,
Idaho
44
Code.
Timber,
forest,
forest
land,
and
forest
products
shall
be
defined
as
45
provided
in
chapter
17,
title
63,
Idaho
Code.
46
(24)
"Record
owner"
means
the
person
or
persons
in
whose
name
or
names
47
the
property
stands
upon
the
records
of
the
county
recorder's
office.
Where
48
the
record
owners
are
husband
and
wife
at
the
time
of
notice
of
pending
issue
49
5
of
tax
deed,
notice
to
one
(1)
shall
be
deemed
and
imputed
as
notice
to
the
1
other
spouse.
2
(25)
"Secure
electronic
communication"
means
a
communication
trans
-
3
mitted
securely
by
means
of
an
electronic
device
that
includes
a
secure
4
logged
-
in
user
interface
process
that
meets
federal
information
protection
5
requirements
for
accessing
data
and
information
or
similar
systems
of
meth
-
6
ods
that
provide
documents
or
other
communication
to
any
person
by
the
state
7
tax
commission.
Such
communication
is
accomplished
and
is
deemed
sent
when
8
the
notice,
decision,
or
other
document
is
made
available
in
the
logged
-
in
9
user
interface
and
is
deemed
received
upon
the
opening
of
the
communication
10
by
the
recipient.
Secure
electronic
communication
shall
be
used
only
if
the
1
1
recipient
elects
to
receive
documents
and
other
information
through
such
12
means.
13
(25)
(26)
"Special
assessment"
means
a
charge
imposed
upon
property
for
14
a
specific
purpose,
collected
and
enforced
in
the
same
manner
as
property
15
taxes.
16
(26)
(27)
"System
value"
means
the
market
value
for
assessment
purposes
17
of
the
operating
property
when
considered
as
a
unit.
18
(27)
(28)
"Tax
code
area"
means
a
geographical
area
made
up
of
one
(1)
19
or
more
taxing
districts
with
one
(1)
total
levy
within
the
geographic
area,
20
except
as
otherwise
provided
by
law.
21
(28)
(29)
"Taxing
district"
means
any
entity
or
unit
with
the
statutory
22
authority
to
levy
a
property
tax.
23
(29)
(30)
"Taxable
value"
means
market
value
for
assessment
purposes,
24
less
applicable
exemptions
or
other
statutory
provisions.
When
statutory
25
provisions
define
taxable
value
as
limited
to
real
property
for
the
purpose
26
of
making
a
levy,
operating
property
shall
not
be
included.
27
(30)
(31)
"Transient
personal
property"
is
personal
property,
specifi
-
28
cally
such
construction,
logging
or
mining
machinery
and
equipment
which
is
29
kept,
moved,
transported,
shipped,
hauled
into
or
remaining
for
periods
of
30
not
less
than
thirty
(30)
days,
in
more
than
one
(1)
county
in
the
state
dur
-
31
ing
the
same
year.
32
(31)
(32)
"Warrant
of
distraint"
means
a
warrant
ordering
the
seizure
of
33
personal
property
to
enforce
payment
of
property
tax,
special
assessment,
34
expense,
fee,
collection
cost
or
charge
collected
in
the
same
manner
as
per
-
35
sonal
property
tax.
36
SECTION
3.
That
Section
63
-
510,
Idaho
Code,
be,
and
the
same
is
hereby
37
amended
to
read
as
follows:
38
63
-
510.
NOTIFICATION
OF
VALUATION
DUE
TO
STATE
TAX
COMMISSION.
(1)
39
Prior
to
the
first
Monday
of
August
the
auditor
of
each
county
in
the
state
40
shall
notify
the
state
tax
commission
of
the
net
taxable
value
of
all
prop
-
41
erty
situated
within
each
taxing
unit
or
district
in
the
county
from
the
42
property
roll
for
the
current
year
and
shall
provide
an
estimate
of
the
net
43
taxable
value
for
each
taxing
unit
or
district
from
the
current
year's
es
-
44
timated
subsequent
and
missed
property
rolls.
Such
notification
shall
also
45
include
an
estimate
of
the
net
taxable
value
within
any
area
annexed
during
46
the
immediate
prior
year
to
any
taxing
unit
or
district.
47
(2)
Prior
to
the
first
Monday
of
March
the
auditor
of
each
county
in
the
48
state
shall
notify
the
state
tax
commission
of
the
net
taxable
value
of
all
49
6
property
situated
within
each
taxing
unit
or
district
in
the
county
from
the
1
subsequent
and
missed
property
rolls.
Such
notification
shall
also
include
2
an
estimate
of
the
net
taxable
value
within
any
area
annexed
during
the
im
-
3
mediate
prior
year,
and
listed
on
the
subsequent
or
missed
property
roll,
to
4
any
taxing
unit
or
district.
5
(3)
The
notification
required
in
subsections
(1)
and
(2)
of
this
sec
-
6
tion
shall
be
on
forms
prescribed
and
provided
by
the
state
tax
commission
7
and
shall
list
separately
the
value
exempt
from
property
taxation
in
accor
-
8
dance
with
section
63
-
602G,
Idaho
Code,
and
the
value
in
excess
of
the
equal
-
9
ized
assessment
valuation
as
shown
on
the
base
assessment
roll
in
any
revenue
10
allocation
area,
pursuant
to
chapters
20
and
29,
title
50,
Idaho
Code.
1
1
(4)
For
the
purposes
of
this
section,
"taxing
district,"
as
defined
in
12
section
63
-
201(28)
63
-
201
,
Idaho
Code,
shall
include
each
incorporated
city
13
in
each
county,
regardless
of
whether
said
city
certifies
a
property
tax
bud
-
14
get.
15
SECTION
4.
That
Section
63
-
2517,
Idaho
Code,
be,
and
the
same
is
hereby
16
amended
to
read
as
follows:
17
63
-
2517.
JURISDICTION
OVER
NONRESIDENTS.
A
deficiency
assessed
and
18
due
and
payable
by
a
person
not
within
the
state
may
be
prosecuted
against
19
such
person
by
an
action
in
any
court
in
this
state
having
jurisdiction
of
20
the
subject
matter,
and
the
court
shall
have
personal
jurisdiction
of
such
21
a
person
in
any
such
action
for
taxes
imposed
and
assessed
under
this
act.
22
Notice
shall
be
given
such
person
by
personal
service
without
the
state
or
23
by
publication.
In
the
event
such
notice
shall
be
by
publication,
notice
24
shall
also
be
mailed
by
registered
or
certified
mail
or
secure
electronic
25
communication
to
such
person
at
his
last
known
address.
26
SECTION
5.
That
Section
63
-
3045,
Idaho
Code,
be,
and
the
same
is
hereby
27
amended
to
read
as
follows:
28
63
-
3045.
NOTICE
OF
REDETERMINATION
OR
DEFICIENCY
-
-
INTEREST.
29
(1)(a)
If,
in
the
case
of
any
taxpayer,
the
state
tax
commission
de
-
30
termines
that
there
is
a
deficiency
in
respect
of
the
tax
imposed
by
31
this
title,
the
state
tax
commission
shall,
immediately
upon
discovery
32
thereof,
send
notice
of
such
deficiency
to
the
taxpayer
by
first
class
33
mail
or
,
by
other
commercial
delivery
service
providing
proof
of
de
-
34
livery,
or
by
secure
electronic
communication,
whichever
is
the
most
35
cost
-
efficient.
The
notice
shall
be
sent
to
the
taxpayer's
last
address
36
known
to
the
state
tax
commission.
The
notice
of
deficiency
shall
be
37
accompanied
by
an
explanation
of
the
specific
reason
for
the
determi
-
38
nation
and
an
explanation
of
the
taxpayer's
right
to
appeal.
Within
39
sixty
-
three
(63)
days
after
such
notice
is
mailed
sent
,
the
taxpayer
40
may,
at
his
option,
file
a
protest
in
writing
with
the
state
tax
commis
-
41
sion
and
obtain
redetermination
of
the
deficiency.
42
(b)
If
the
taxpayer
files
a
protest
with
the
state
tax
commission
within
43
the
period
set
forth
in
paragraph
(a)
of
this
subsection,
and
such
44
protest
does
not
comply
with
the
rules
of
the
state
tax
commission
and
45
is
therefore
inadequate
to
perfect
the
taxpayer's
right
to
a
redetermi
-
46
nation
of
the
deficiency
determination,
then
the
state
tax
commission
47
7
shall
notify
the
taxpayer,
in
the
same
manner
as
set
forth
in
paragraph
1
(a)
of
this
subsection,
of
such
inadequacies,
setting
forth
in
said
2
notice
the
corrective
action
to
be
taken
by
the
taxpayer
to
perfect
his
3
protest.
The
taxpayer
shall
thereafter
have
twenty
-
eight
(28)
days
4
from
the
date
of
said
notice
to
perfect
his
protest.
5
(c)
No
assessment
of
a
deficiency
in
respect
to
the
tax
imposed
by
this
6
chapter,
and
no
distraint
or
proceedings
in
court
for
its
collection,
7
shall
be
made,
begun,
or
prosecuted
until
such
notice
has
been
mailed
8
sent
to
the
taxpayer,
nor
until
all
appeal
rights
relating
to
the
defi
-
9
ciency
have
become
final.
10
(2)(a)
Following
a
perfected
protest,
the
taxpayer
has
the
right
to
1
1
an
independent
administrative
redetermination
of
the
originating
di
-
12
vision's
determination
before
the
state
tax
commission,
including
a
13
hearing.
The
purpose
of
the
hearing
is
to
discuss
the
deficiency
de
-
14
termination
and
the
taxpayer's
protest
with
a
commissioner
or
duly
15
authorized
representative
of
the
commission.
The
meeting
shall
be
16
held
informally
and
evidence
shall
be
freely
admitted
regardless
of
the
17
rules
of
evidence.
18
(b)
Tax
commission
staff
assigned
to
the
administrative
redetermi
-
19
nation
may
not
engage
in
communications
relating
to
the
taxpayer's
20
protest
with
employees
of
the
originating
division
without
first
21
providing
the
taxpayer
the
opportunity
to
participate,
except
for
ques
-
22
tions
that
involve
ministerial,
administrative
or
procedural
matters
23
that
do
not
address
the
substance
of
the
issues
or
positions
taken
in
the
24
case
or
as
otherwise
allowed
under
title
63,
Idaho
Code,
and
the
rules
25
promulgated
thereunder.
The
state
tax
commission
shall
promulgate
26
rules
governing
communications
with
the
originating
division
to
ensure
27
an
independent
review
process.
The
provisions
of
this
subsection
do
28
not
create
a
substantive
right
affecting
the
taxpayer's
tax
liability
29
or
the
state
tax
commission's
ability
to
determine,
assess
or
collect
30
that
tax
liability,
including
statutory
interest
and
any
penalties,
if
31
applicable.
32
(3)
Any
hearing
conducted
under
the
provisions
of
this
section
may
33
be
conducted,
in
whole
or
in
part,
by
telephone,
television,
or
other
34
electronic
means
if
each
participant
in
the
hearing
has
an
opportunity
to
35
participate
in
the
entire
proceeding
while
it
is
taking
place.
36
(4)
A
taxpayer
has
the
right
to
be
represented
by,
or
be
accompanied
by,
37
any
person
of
his
choice
in
any
proceeding
before
the
tax
commission.
If
the
38
taxpayer
is
not
present
at
a
proceeding,
the
representative
of
that
taxpayer
39
must
be
designated
in
writing
by
the
taxpayer
as
shall
be
prescribed
in
ad
-
40
ministrative
rules
or
in
any
manner
acceptable
to
the
tax
commission.
41
(5)
Following
a
perfected
protest,
the
taxpayer
may
submit
additional
42
evidence
or
documentation
during
the
redetermination
process
subject
to
the
43
provisions
of
section
63
-
3045B(3)(a),
Idaho
Code.
44
(6)
If
the
taxpayer
does
not
file
a
protest
with
the
state
tax
commis
-
45
sion
within
the
time
prescribed
in
subsection
(1)(a)
of
this
section,
the
de
-
46
ficiency
shall
be
assessed
and
shall
become
due
and
payable
upon
notice
and
47
demand
from
the
state
tax
commission.
48
(7)(a)
Interest
shall
apply
to
deficiencies
in
tax
and
refunds
of
tax.
49
Interest
shall
not
apply
to
any
penalty
or
to
unpaid
accrued
interest.
50
8
Interest
relating
to
deficiencies
or
refunds
accruing
after
the
origi
-
1
nal
due
date
of
the
return,
but
not
including
extensions
of
the
due
date,
2
shall
be
computed
on
the
net
of
any
underpayments
and
overpayments
of
a
3
tax
liability
required
to
be
shown
as
due
on
the
same
return.
Interest
4
on
deficiencies
shall
not
accrue
for
any
period
beginning
on
the
date
5
on
which
the
state
tax
commission
identifies
a
return
for
possible
au
-
6
dit
until
the
date
of
the
issuance
of
a
notice
of
deficiency
determina
-
7
tion.
Nor
shall
interest
on
deficiencies
accrue
for
any
period
between
8
the
issuance
of
a
notice
of
deficiency
determination
that
is
subject
to
9
a
perfected
protest
and
the
final
determination
of
the
deficiency
by
the
10
state
tax
commission
following
the
state
tax
commission's
disposition
1
1
of
the
protest.
12
(b)
Interest
upon
any
deficiency
shall
be
assessed
at
the
same
time
as
13
the
deficiency,
shall
be
due
and
payable
upon
notice
and
demand
from
14
the
state
tax
commission
and
shall
be
collected
as
a
part
of
the
tax
at
15
the
rate
per
annum
determined
under
the
provisions
of
paragraph
(c)
of
16
this
subsection
from
the
date
prescribed
for
the
payment
of
the
tax.
17
In
the
event
any
of
the
deficiency
is
reduced
by
reason
of
a
carryback
18
of
a
net
operating
loss
or
a
capital
loss
carryback,
such
reduction
in
19
deficiency
shall
not
affect
the
computation
of
interest
under
this
sub
-
20
section
for
the
period
ending
with
the
last
day
of
the
taxable
year
in
21
which
the
net
operating
loss
or
capital
loss
arises.
22
(c)
The
rate
of
interest
accruing
during
any
calendar
year,
or
portion
23
thereof,
upon
any
deficiency,
or
payable
upon
an
overpayment
or
re
-
24
fund,
shall
be
two
percent
(2%)
plus
the
rate
determined
under
section
25
1274(d),
Internal
Revenue
Code,
by
the
secretary
of
the
treasury
of
the
26
United
States
as
the
midterm
federal
rate
as
it
applies
on
September
15
27
of
the
immediately
preceding
calendar
year
rounded
to
the
nearest
whole
28
number.
29
(8)
When
the
time
provisions
contained
in
this
section
conflict
with
30
the
provisions
of
section
63
-
4208,
Idaho
Code,
relating
to
the
assessment
of
31
taxes
on
illegal
possession
of
controlled
substances,
the
provisions
of
sec
-
32
tion
63
-
4208,
Idaho
Code,
shall
prevail.
33
SECTION
6.
That
Section
63
-
3045B,
Idaho
Code,
be,
and
the
same
is
hereby
34
amended
to
read
as
follows:
35
63
-
3045B.
FINAL
DECISIONS
OF
THE
COMMISSION.
(1)
If
a
taxpayer
does
36
not
file
a
protest
within
the
sixty
-
three
(63)
day
period
allowed,
the
no
-
37
tice
of
deficiency
of
the
tax
commission
becomes
final
on
the
day
following
38
the
end
of
the
protest
period.
39
(2)
If
a
taxpayer
files
a
protest,
but
does
not
perfect
the
protest,
40
the
notice
of
deficiency
of
the
tax
commission
becomes
final
on
the
twenty
-
41
ninth
day
following
the
date
the
tax
commission
notified
the
taxpayer
that
42
the
protest
was
not
perfected,
except
that
the
tax
commission
may
reduce
the
43
amount
of
the
deficiency
during
the
twenty
-
nine
(29)
day
period.
44
(3)
When
a
perfected
protest
has
been
filed,
the
state
tax
commission
45
shall,
within
fourteen
(14)
days
thereof,
provide
the
taxpayer
with
a
writ
-
46
ten
acknowledgment
of
the
protest.
After
the
acknowledgment,
a
final
deci
-
47
sion
of
the
tax
commission
must
be
rendered
within
one
hundred
eighty
(180)
48
days
from
either:
49
9
(a)
A
request
in
writing,
in
a
form
prescribed
by
rules
of
the
tax
com
-
1
mission,
from
the
taxpayer
for
a
final
decision
on
that
issue;
if
the
2
taxpayer
requests
such
a
decision,
the
tax
commission
may
refuse
to
ac
-
3
cept
additional
evidence
or
documentation
or
refuse
to
allow
an
appear
-
4
ance
at
any
proceeding
with
the
commission
or
any
representative
of
the
5
commission
during
such
one
hundred
eighty
(180)
day
period;
or
6
(b)
The
conclusion
of
any
hearing
pursuant
to
section
63
-
3045(2)(a),
7
Idaho
Code,
and
the
taxpayer
has
not
requested
or
received
any
extension
8
of
time
to
present
additional
evidence
or
testimony.
9
(4)
A
final
decision
may
be
held
in
abeyance,
notwithstanding
the
re
-
10
quirements
of
subsection
(3)
of
this
section,
with
the
prior
approval
in
1
1
writing
of
the
taxpayer.
12
(5)
If
a
final
decision
of
the
tax
commission
is
not
rendered
or
the
13
protest
is
not
resolved
by
compromise,
consent
or
withdrawal
of
the
notice
of
14
deficiency
determination
within
the
time
limits
established
by
subsection
15
(3)
of
this
section,
the
notice
of
deficiency
shall
be
null
and
void
ab
ini
-
16
tio,
with
prejudice.
17
(6)
A
final
decision
of
the
tax
commission
shall
be
issued
in
writing
18
and
mailed
,
delivered
through
secure
electronic
communication,
or
served
19
upon
the
taxpayer
within
the
time
limits
set
forth
herein.
The
final
written
20
decision
of
the
tax
commission
shall,
one
hundred
twenty
(120)
days
after
the
21
date
of
the
final
written
decision,
be
available
for
public
inspection
and
22
copying
pursuant
to
the
provisions
of
section
74
-
102,
Idaho
Code,
except:
23
(a)
The
taxpayer's
name,
address,
taxpayer
identification
number,
so
-
24
cial
security
number,
permit
number,
or
other
identifying
information
25
shall
be
removed
from
the
final
written
decision
of
the
tax
commission
26
that
is
made
available
to
the
public;
and
27
(b)
Any
proprietary
or
other
identifying
information
contained
in
the
28
written
decision
that
the
taxpayer
requests
be
excised
shall
be
excised
29
by
the
tax
commission
in
the
final
written
decision
made
available
30
to
the
public.
The
taxpayer
must
make
such
request
in
writing
before
31
ninety
-
one
(91)
days
have
elapsed
after
the
date
of
the
final
decision.
32
(7)
The
tax
commission
shall
label
each
written
decision
with
a
unique
33
identification
number
and
shall
keep
a
list
containing
each
decision
num
-
34
ber
and
the
date
of
issuance,
as
excised
in
accordance
with
the
provisions
35
of
this
section.
A
decision
shall
serve
as
precedent
for
the
tax
commis
-
36
sion
in
future
protest
determinations
unless
information
excised,
court
de
-
37
cisions,
changes
in
the
Idaho
Code,
or
changes
in
applicable
administrative
38
rules
overrule,
supersede,
modify,
distinguish,
or
otherwise
make
inappli
-
39
cable
the
written
decision
of
the
tax
commission.
40
SECTION
7.
That
Section
63
-
3061A,
Idaho
Code,
be,
and
the
same
is
hereby
41
amended
to
read
as
follows:
42
63
-
3061A.
NOTICE
OF
LEVY
AND
DISTRAINT.
(1)
The
state
tax
commission
43
shall,
at
the
time
of
levy,
provide
to
the
taxpayer
and
to
any
person
in
pos
-
44
session
of
the
property
subject
to
distraint,
written
notice
of
levy
and
dis
-
45
traint.
The
written
notice
of
levy
and
distraint
may
be:
46
(a)
(1)
Given
in
person;
47
(b)
(2)
Left
at
the
dwelling
place
or
usual
place
of
business
of
such
48
person;
or
49
10
(c)
(3)
Sent
by
first
class
mail
to
such
person's
last
known
address
.
;
1
or
2
(2)
(4)
Service
may
be
made
by
other
means,
including
electronic
means
3
as
provided
in
chapter
50,
title
28,
Idaho
Code,
the
uniform
electronic
4
transactions
act,
when
agreed
upon
by
the
state
tax
commission
and
the
party
5
served
Delivered
through
secure
electronic
communication
.
6
SECTION
8.
That
Section
63
-
3065A,
Idaho
Code,
be,
and
the
same
is
hereby
7
amended
to
read
as
follows:
8
63
-
3065A.
JURISDICTION
OVER
NONRESIDENTS.
A
deficiency
assessed
and
9
due
and
payable
by
a
person
not
within
the
state
may
be
prosecuted
against
10
such
person
by
an
action
in
any
court
having
jurisdiction
of
the
subject
1
1
matter
or
in
personam
jurisdiction
of
such
person
in
any
action
for
taxes,
12
penalty
and
interest
owed
the
state
tax
commission.
Notice
shall
be
given
13
and
the
action
shall
proceed
in
accordance
with
the
applicable
rules
and
14
statutes
regulating
civil
procedure.
In
the
event
such
notice
shall
be
by
15
publication,
notice
shall
also
be
mailed
by
certified
mail
or
secure
elec
-
16
tronic
communication
to
such
person
at
his
last
known
address.
17
SECTION
9.
That
Section
63
-
3620C,
Idaho
Code,
be,
and
the
same
is
hereby
18
amended
to
read
as
follows:
19
63
-
3620C.
PROMOTER
-
SPONSORED
EVENTS.
(1)
The
operator
or
promoter
20
contracting
with
persons
for
participation
in
a
promoter
sponsored
event,
21
as
a
prerequisite
to
renting
or
leasing
space
to
any
person
for
conducting
22
business
as
a
retailer
on
any
premises
owned
or
controlled
by
that
operator
23
or
promoter,
shall
obtain:
24
(a)
Written
evidence
that
the
retailer
holds
a
valid
seller's
permit
25
issued
pursuant
to
this
chapter
or
will
apply
to
the
state
tax
commis
-
26
sion
for
a
regular
or
temporary
seller's
permit;
or
27
(b)
A
written
statement
from
the
retailer
that
the
retailer
is
not
of
-
28
fering
for
sale
any
item
that
is
taxable
under
this
chapter
or
is
other
-
29
wise
not
required
to
hold
a
valid
seller's
permit.
30
(2)
Such
written
evidence
or
statements
shall
be
in
such
form
and
con
-
31
tain
such
information
as
the
state
tax
commission
shall
require.
The
opera
-
32
tor
or
promoter
shall
submit
the
documents
to
the
state
tax
commission
within
33
ten
(10)
days
following
the
beginning
of
the
event.
34
(3)(a)
The
state
tax
commission
may
appoint
a
sponsor
or
promoter
as
35
its
agent
for
issuing
temporary
seller's
permits
to
participants
in
the
36
event
and
for
accounting
for
such
permits.
37
(b)
A
sponsor
or
promoter
appointed
to
issue
temporary
permits
under
38
this
subsection
shall
be
entitled
to
a
credit
or
refund
of
income
or
39
franchise
taxes
imposed
under
chapter
30,
title
63,
Idaho
Code,
in
the
40
amount
of
one
dollar
($1.00)
for
each
such
temporary
permit
issued
by
41
the
sponsor
or
promoter
during
the
taxable
year.
42
(4)
Any
operator
or
promoter
of
a
promoter
-
sponsored
event
who
fails
to
43
comply
with
this
section
may
be
subject
to
a
minimum
penalty
of
fifty
dollars
44
($50.00)
per
event
and
twenty
-
five
dollars
($25.00)
for
each
seller
over
two
45
(2)
sellers
for
whom
such
records
required
by
subsection
(1)
of
this
section
46
are
not
obtained,
but
not
to
exceed
one
thousand
dollars
($1,000)
for
each
47
11
such
event.
Under
no
circumstances
,
shall
an
operator
or
a
promoter
be
re
-
1
sponsible
for
sales
or
use
tax
not
remitted
by
a
retailer
at
a
promoter
-
spon
-
2
sored
event.
3
(5)
The
penalties
provided
in
subsection
(4)
of
this
section
shall
not
4
apply:
5
(a)
Unless
the
state
tax
commission
shall
have
previously
given
notice
6
to
the
operator
or
promoter
or
its
officer,
agent
or
employee,
by
cer
-
7
tified
mail
or
secure
electronic
communication
,
of
the
requirements
of
8
this
section
and
of
a
violation
of
this
section
by
the
operator
or
pro
-
9
moter
or
its
officer,
agent
or
employee;
or
10
(b)
If
the
operator
or
promoter
shows
that
such
failure
was
due
to
rea
-
1
1
sonable
cause
and
not
to
willful
neglect.
12
(6)
The
state
tax
commission
shall
give
notice
of
any
penalty
provided
13
in
this
section
and
it
shall
assess
such
penalties
in
the
manner
provided
for
14
deficiencies
of
tax.
15
(7)
"Promoter
-
sponsored
event,"
as
used
in
this
section,
means
a
swap
16
meet,
flea
market,
gun
show,
fair
or
similar
activity
involving
a
series
17
of
sales
sufficient
in
number,
scope
and
character
to
constitute
a
regu
-
18
lar
course
of
business;
or
any
event
at
which
two
(2)
or
more
persons
offer
19
tangible
personal
property
or
services
for
sale
or
exchange
and
at
which
a
20
fee
is
charged
for
the
privilege
of
offering
the
services
or
displaying
the
21
property
for
sale
or
exchange;
or
at
which
a
fee
is
charged
to
prospective
22
buyers
for
admission
to
the
area
where
the
property
or
services
are
offered
23
or
displayed
for
sale
or
exchange.
24
SECTION
10.
That
Section
63
-
4003,
Idaho
Code,
be,
and
the
same
is
hereby
25
amended
to
read
as
follows:
26
63
-
4003.
COMMUNICATION
IN
CONNECTION
WITH
TAX
COLLECTION.
(1)
Without
27
the
prior
consent
of
the
taxpayer
or
the
express
permission
of
a
court
of
com
-
28
petent
jurisdiction,
a
revenue
officer
may
not
communicate
with
a
taxpayer
29
in
connection
with
the
collection
of
any
tax
obligation:
30
(a)
At
any
unusual
time
or
place
or
a
time
or
place
known
or
which
should
31
be
known
to
be
inconvenient
to
the
taxpayer.
In
the
absence
of
knowledge
32
of
circumstances
to
the
contrary,
a
revenue
officer
shall
presume
that
33
the
convenient
time
for
communicating
with
a
taxpayer
is
after
8
o'clock
34
antemeridian
and
before
9
o'clock
postmeridian,
local
time
at
the
tax
-
35
payer's
location;
36
(b)
If
the
tax
commission
has
been
notified
in
writing
that
the
taxpayer
37
is
represented
with
respect
to
such
tax
obligation
and
has
knowledge
of,
38
or
can
readily
ascertain
such
representative's
name
and
address,
unless
39
the
representative
fails
to
respond
within
seven
(7)
days
to
a
communi
-
40
cation
with
the
taxpayer,
except:
41
(i)
To
advise
the
taxpayer
that
the
revenue
officer's
further
ef
-
42
forts
are
being
terminated;
43
(ii)
To
notify
the
taxpayer
as
required
by
law
that
the
revenue
of
-
44
ficer
may
invoke
specified
remedies
which
are
ordinarily
invoked
45
by
such
revenue
officer;
46
(iii)
Where
applicable,
to
notify
the
taxpayer
that
the
revenue
47
office
intends
to
invoke
a
specified
remedy;
48
12
(iv)
In
regard
to
matters
not
within
the
scope
of
the
notice
of
the
1
representative's
capacity;
2
but
nothing
shall
prohibit
the
tax
commission
from
copying
to
the
tax
-
3
payer
all
written
communications
with
the
taxpayer's
representative;
4
or
5
(c)
At
the
taxpayer's
place
of
employment
if
the
revenue
officer
knows
6
or
has
reason
to
know
that
the
taxpayer's
employer
prohibits
the
tax
-
7
payer
from
receiving
such
communication.
8
(2)
The
taxpayer
shall
be
provided
the
option
to
receive
communications
9
in
connection
with
the
collection
of
any
tax
obligation
through
secure
elec
-
10
tronic
communication
as
defined
in
section
63
-
201,
Idaho
Code.
1
1
(2)
(3)
Except
as
provided
in
chapter
30,
title
63,
Idaho
Code,
or
sec
-
12
tion
63
-
4002,
Idaho
Code,
without
the
prior
consent
of
the
taxpayer,
or
the
13
express
permission
of
a
court
of
competent
jurisdiction,
or
as
reasonably
14
necessary
to
effectuate
a
postjudgment
judicial
remedy,
a
revenue
officer
15
may
not
communicate,
in
connection
with
the
collection
of
any
tax
obliga
-
16
tion,
with
any
person
other
than
the
taxpayer,
or
his
representative.
17
(3)
(4)
If
a
taxpayer
notifies
a
revenue
officer
in
writing
that
the
18
taxpayer
refuses
to
pay
a
tax
obligation
or
that
the
taxpayer
wishes
the
rev
-
19
enue
officer
to
cease
further
communication
with
the
taxpayer,
the
revenue
20
officer
shall
not
communicate
further
with
the
taxpayer
with
respect
to
such
21
tax
obligation,
except:
22
(a)
To
advise
the
taxpayer
that
the
revenue
officer's
further
efforts
23
are
being
terminated;
24
(b)
To
notify
the
taxpayer
as
required
by
law
that
the
revenue
officer
25
may
invoke
specified
remedies
which
are
ordinarily
invoked
by
such
rev
-
26
enue
officer;
or
27
(c)
Where
applicable,
to
notify
the
taxpayer
that
the
revenue
officer
28
intends
to
invoke
a
specified
remedy.
29
If
such
notice
from
the
taxpayer
is
made
by
mail,
notification
shall
be
30
complete
upon
receipt.
31
SECTION
11.
SEVERABILITY.
The
provisions
of
this
act
are
hereby
de
-
32
clared
to
be
severable
and
if
any
provision
of
this
act
or
the
application
33
of
such
provision
to
any
person
or
circumstance
is
declared
invalid
for
any
34
reason,
such
declaration
shall
not
affect
the
validity
of
the
remaining
por
-
35
tions
of
this
act.
36
SECTION
12.
An
emergency
existing
therefor,
which
emergency
is
hereby
37
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
38
July
1,
2026.
39