Deficiencies, Collections, And Enforcement (Rule 019)

Sections 63-3629, 63-3634, Idaho Code 01. Remittance of Taxes. In the event that taxes required to be collected and remitted by a hotel , motel, campground, lodging operator, and short-term rental marketplace are not remitted to the Commission together with a return in a timely manner or in the event that the Commission finds any deficiency in the amount of ta x reported to or remitted to the Commission, the Commission will issue a Notice of Deficiency Determination pursuan t to the provisions of Section 63-3629, Idaho Code. A hotel, motel, campground, lodging operator, and short-ter m rental marketplace to which such a Notice of Deficiency Determination has been issued may file a written protes t requesting a redetermination of the deficiency pursuant to the provisions of IDAPA 35.02.01.320 - 328, “Ta x Administration and Enforcement Administrative Rules.” (3-31-22) 02. Penalties. In the event that any deficiency in reporting or remitting taxes by a hotel, motel , campground, lodging operator, and short-term rental marketplace is due to negligence, failure to comply with this Commission’s rules, or fraud, or in the event that any hotel, motel, campground, lodging operator, and short-ter m rental marketplace required to file a return with the Commission fails to do so, the penalties provided in the Idaho Income Tax Act as applicable to the Idaho Sales Tax Act applies to the room sales tax. See IDAPA 35.01.01, “Incom e Tax Administrative Rules,” Rule 410. (3-31-22) 03. Cross Reference. See Rule 003 of these rules, Administrative Appeals. (3-31-22)