The bill amends various sections of the Idaho Code to incorporate "secure electronic communication" as a method for transmitting tax-related communications, including certified statements and notices from the state tax commission to county auditors and other relevant parties. This new definition emphasizes secure transmission through electronic devices that comply with federal information protection standards, aiming to modernize the communication process and enhance efficiency. Additionally, the bill includes technical corrections and updates to existing code references, streamlining property tax assessment and notification processes, which may lead to reduced costs and improved timeliness.

Key provisions of the bill require the state tax commission to notify taxpayers of tax deficiencies via secure electronic communication alongside traditional methods. It clarifies the definition of "taxing district" to include all incorporated cities within counties and mandates timely acknowledgment of taxpayer protests. The bill also introduces penalties for non-compliance with seller's permit regulations and allows for electronic notifications regarding these penalties. Furthermore, it establishes strict communication protocols for revenue officers, ensuring taxpayer privacy and compliance with written requests to cease communication. The act is set to take effect on July 1, 2026, following an emergency declaration.

Statutes affected:
Bill Text: 63-111, 63-201, 63-510, 63-2517, 63-3045, 63-3045B, 63-3061A, 63-3065A, 63-3620C, 63-4003