Payment of taxes by credit card and other commercially acceptable means.
(1) The state tax commission, in cooperation with the state treasurer, may accept payment by credit card, debit card or other commercially acceptable means, including through an electronic payment processor, from any person making any payment to the state tax commission of taxes or other amounts due under any law administered by the commission. If the payment is made by credit card, debit card, charge card, or similar method, the liability is not finally discharged and the person has not paid the tax until the department receives payment or credit from the institution responsible for making the payment or credit. Upon receipt, the amount shall be deemed paid on the date the charge was made.
(2) The commission may pay, through discount or otherwise, any fee to a financial institution, credit card company or electronic payment processor, for a payment made pursuant to this section from the proceeds of the taxes or other amounts paid prior to any other distribution of the proceeds required by law. The necessary portion of the proceeds collected under this section is hereby appropriated for the purpose of paying the fee.
Notes of Decisions
Von Jones v. Bd. of Cnty. Commissioners, 931 P.2d 1201 (Idaho 1997).
· cites it 4× “” I.C. § 63-117(h)(i). Further, a claimant must establish the dwelling as his primary dwelling place by clear and convincing evidence and, if the residence is occupied for more than one year, that the dwelling is where the claimant resided at least six months during the prior…”
Simmons v. Idaho State Tax Comm'n, 723 P.2d 887 (Idaho 1986).
“(4) The exemption allowed by this section must be taken before the reduction in taxes provided by sections 63-117 through 63-125, Idaho Code, is applied.”
Idaho Code § 63-117(h)(i): 1 case
Von Jones v. Bd. of Cnty. Commissioners, 931 P.2d 1201 (Idaho 1997).
“” I.C. § 63-117(h)(i). Further, a claimant must establish the dwelling as his primary dwelling place by clear and convincing evidence and, if the residence is occupied for more than one year, that the dwelling is where the claimant resided at least six months during the prior…”
Idaho Code § 63-117(i): 1 case
Von Jones v. Bd. of Cnty. Commissioners, 931 P.2d 1201 (Idaho 1997).
“” I.C. § 63-117(h)(i). Further, a claimant must establish the dwelling as his primary dwelling place by clear and convincing evidence and, if the residence is occupied for more than one year, that the dwelling is where the claimant resided at least six months during the prior…”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.