TAXATION – Amends existing law to provide for the transmission of certain tax-related documents through secure electronic communication.

Summary

The law updates many sections of the Idaho tax code to let the state tax commission and other tax officials send assessment changes, certificates and other tax‑related notices by secure electronic means, choosing the cheapest option among mail, commercial delivery or electronic transmission. It affects the tax commission chairman, county auditors and any agency that issues tax notices, aiming to modernize how tax information is shared.

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