Law and Regulation Details

Idaho Corporate Tax Data

Question 1-How is confidential data defined?

Detail Level:
Broad Mention
Citation:
Idaho Code §63-3077A, -3077B, -3077E
Relevant Subsections:
(a); ;
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR...(a) The state tax commission and the department of labor may enter into a written agreement for exchange of information relating to tax laws administered by the state tax commission and the employment security law administered by the department of labor. Any information so exchanged shall be confidential information in the hands of the recipient thereof...§63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. The state tax commission and the industrial commission may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state. Such information shall be confidential...§63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. The state tax commission and the state treasurer may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state or who may be the owners of unclaimed property reported to the state treasurer. Such information shall be confidential...
Date Reviewed:
7/18/2017

Question 2-Who is authorized to disclose data?

Detail Level:
Broad Mention
Citation:
Idaho Code §63-3077
Relevant Subsections:
(1)
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3077 - INFORMATION FURNISHED TO CERTAIN OFFICIALS. (1) The state tax commission, under such rules as it may prescribe, may disclose tax returns or tax information to...
Date Reviewed:
7/18/2017

Question 3-For what purposes may data be disclosed?

Detail Level:
Detailed Explanation
Citation:
Idaho Code §63-3077A; -3077B; -3077E
Relevant Subsections:
(a)(1-3); ;
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. (a) The state tax commission and the department of labor may enter into a written agreement for exchange of information...for the following: (1) Determining whether the person to whom the information relates may have an undischarged duty or liability under the employment security law or the tax laws administered by the state tax commission...(2) Administering any joint agreement between the department of labor and the state tax commission relating to employment security taxes and income tax withholding for the common registration of employers, common tax reporting forms, centralized filing and processing of forms. (3) Administration of the state directory of new hires provided in chapter 16, title 72, Idaho Code...§63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION...Such information shall be confidential to the recipient and may be used only for purposes of determining whether the person to whom the information relates may have an undischarged duty or obligation under the tax laws administered by the tax commission or may have an obligation to secure worker's compensation insurance coverage under the laws administered by the industrial commission...§63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER...Such information shall be confidential to the recipient and may be used only for purposes of administering the provisions of the unclaimed property act in chapter 5, title 14, Idaho Code...
Date Reviewed:
7/18/2017

Question 4-To which parties may data be disclosed?

Detail Level:
Detailed Explanation
Citation:
Idaho Code §63-3077A; -3077B; -3077E
Relevant Subsections:
(a); ;
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. (a) The state tax commission and the department of labor may enter into a written agreement for exchange of information...§63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. The state tax commission and the industrial commission may enter into a written agreement for exchange of information...§63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. The state tax commission and the state treasurer may enter into a written agreement for exchange of information...
Date Reviewed:
7/18/2017

Question 5-What specific data elements may be disclosed?

Detail Level:
Detailed Explanation
Citation:
Idaho Code §63-3077; -3077E
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION... The information provided by the tax commission shall be limited to the following: (1) Names of individuals operating the business. (2) The business name. (3) The mailing address. (4) The physical location of the business. (5) The effective date of the withholding tax permit. (6) The contact person. (7) The telephone number of the contact person. §63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER...The information provided by the tax commission may include the following: (1) Names and addresses of businesses within this state. (2) The names and addresses of individuals or entities identified as owners or potential owners of unclaimed property in the custody of the state treasurer. (3) Taxpayer identifying numbers.
Date Reviewed:
7/18/2017

Question 6-What type of data sharing agreement is required for data disclosure?

Detail Level:
Broad Mention
Citation:
Idaho Code §63-3077A; -3077B; -3077E
Relevant Subsections:
(a); ;
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. (a) The state tax commission and the department of labor may enter into a written agreement for exchange of information...§63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. The state tax commission and the industrial commission may enter into a written agreement for exchange of information...§63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. The state tax commission and the state treasurer may enter into a written agreement for exchange of information...
Date Reviewed:
7/18/2017

Question 7-What safeguards are required for data disclosure?

Detail Level:
Not Addressed
Date Reviewed:
7/18/2017

Question 8-What are the payment provisions for data disclosure?

Detail Level:
Not Addressed
Date Reviewed:
7/18/2017

Question 9-What are the penalties for violating disclosure rules?

Detail Level:
Detailed Explanation
Citation:
Idaho Code §63-3076
Relevant Subsections:
(4)
Relevant Language:
TITLE 63 - REVENUE AND TAXATION, CHAPTER 30 - INCOME TAX, §63-3076 - PENALTY FOR DIVULGING INFORMATION...(4) Any officer, agent, clerk, contractor or employee who knowingly violates any of the provisions of this section shall be guilty of a felony and, upon conviction thereof, be punished by a fine of not less than one hundred dollars ($ 100) nor more than five thousand dollars ($ 5,000), or by imprisonment for not more than five (5) years. Such officer, agent, clerk, contractor or employee upon such conviction shall also forfeit his office, employment or contract and shall be incapable of holding any public office in this state for a period of two (2) years thereafter. Nothing in this subsection shall limit the state tax commission's ability to take disciplinary actions authorized in chapter 53, title 67, Idaho Code.
Date Reviewed:
7/18/2017