14-405 TAX RETURNS -- DATE TO BE FILED -- EXTENSIONS. - Idaho Statutes

TITLE 14

ESTATES OF DECEDENTS

CHAPTER 4

ESTATE AND TRANSFER TAX

14-405. Tax returns -- Date to be filed -- Extensions. (1) The personal representative of every estate subject to the tax imposed in this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the commission on or before the date the federal estate tax return is required to be filed, including any extension of time for filing the federal estate tax return:

(a) A return for the taxes due under this chapter; and

(b) A copy of the federal estate tax return.

(2) If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by subsection (1) of this section shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. A copy of the extension shall be filed with the commission within thirty (30) days of issuance.

(3) In addition to the extension of time for filing the return for the tax due under this chapter provided for under subsection (2) of this section, the commission, upon good cause shown, may extend the time for filing this return for any further period of time determined by the commission to be proper.

(4) No Idaho return need be filed if the estate is not subject to the tax imposed in this chapter.