Section 35.01.05.010 - DEFINITIONSSection 63-2401, Idaho Code
The definitions provided by statute, including the definitions in Section 63-2401, Idaho Code, apply to these rules. Additionally, the following definitions apply.
01.Commercial Motor Boat. A commercial motor boat, as defined in Section 63-2401, Idaho Code, includes a motor boat used in a business that rents boats to others who use the boats for pleasure.02.Indian-Owned Retail Outlet. An Indian-owned retail outlet is: a. Located within the boundaries of a federally recognized Indian reservation; andb. Owned and operated by: i. The Coeur d'Alene, Kootenai, Nez Perce, Shoshone/Bannock, or Shoshone/Paiute tribe; orii. An enterprise owned by one (1) of the tribes listed above; oriii. An enrolled member of one (1) of the listed tribes on whose reservation the retail outlet is located.03.Pay, Paid, Payable or Payment. When used in reference to any amount of tax, penalty, interest, fee or other amount of money due to the Tax Commission, the words pay, paid, payable, or payment mean an irrevocable tender to the Tax Commission of lawful money of the United States. Lawful money of the United States means currency or coin of the United States at face value and negotiable checks that are payable in lawful money except any check not honored by the bank upon which it is drawn will not constitute payment. Additionally, the Tax Commission has the authority to refuse to accept any check drawn upon the account of a taxpayer who has previously tendered any check that was dishonored by the bank upon which it was drawn. All amounts due the state must be paid by electronic funds transfer whenever the total amount of tax due plus any related fee, interest, penalty or other additional amount is one hundred thousand dollars ($100,000) or more, according to rules promulgated by the Idaho State Board of Examiners.Idaho Admin. Code r. 35.01.05.010