reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 4 - FILING AND DATA ENTRY PROCEDURES › Section 34.05.06.414 - NOTICE OF BANKRUPTCY

Current through August 31, 2023
The filing officer shall take no action upon receipt of a notification, formal or informal, of a bankruptcy proceeding involving a debtor named in the UCC information management system. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 5 - SEARCH REQUESTS AND REPORTS › Section 34.05.06.500 - GENERAL REQUIREMENTS

Current through August 31, 2023
The filing officer maintains for public inspection a searchable index for all records of UCC documents that provides for the retrieval of a record by the name of the debtor and by the file number of the initial financing statement to which the record relates and which associates each initial financing statement and each filed UCC document relating to the initial financing statement. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 5 - SEARCH REQUESTS AND REPORTS › Section 34.05.06.501 - SEARCH REQUESTS

Current through August 31, 2023
Search requests shall contain the following information: (3-25-22)
01.
Name Searched
. A search request should set forth the full correct name of a debtor or the name variant desired to be searched and must specify whether the debtor is an individual or an organization. The full name of an individual should consist, whenever possible, of a first, middle, and last name, followed by any suffix that may apply to the name. The full name of an organization shall consist of the name of the organization as stated on the articles of incorporation or other organic documents in the state or country of organization or the name variant desired to be searched. A search request will be processed using the name in the exact form it is submitted. (3-25-22)
02.
Requesting Party
. The name and address of the person to whom the search report is to be sent. (3-25-22)
03.
Fee
. The appropriate fee shall be enclosed, payable by a method described in Section  113. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 5 - SEARCH REQUESTS AND REPORTS › Section 34.05.06.502 - OPTIONAL INFORMATION

Current through August 31, 2023
A UCC search request may contain any of the following information: (3-25-22)
01.
Copies of Documents
. A request that copies of documents referred to in the report be included with the report. The request may limit the copies requested by limiting them by reference to the city of the debtor, the date of filing, or a range of filing dates on the financing statements located by the related search. The request may ask for copies of UCC documents identified on the primary search response. (3-25-22)
02.
Debtor Name
. A request that the search of a debtor name be limited to debtors in a particular city. A report created by the filing officer in response to such a request shall contain the following statement: "A search limited to a particular city, the date of filing, or a range of filing dates may not reveal all filings against the debtor searched and the searcher bears the risk of relying on such a search." (3-25-22)
03.
Mode of Delivery
. Instructions on the mode of delivery requested, if other than by ordinary mail, will be honored if the requested mode is at the time available to the filing office. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 5 - SEARCH REQUESTS AND REPORTS › Section 34.05.06.503 - RULES APPLIED TO SEARCH REQUESTS

Current through August 31, 2023
Search results are created by applying standardized search logic to the name presented to the filing officer by the person requesting the search. Human judgment does not play a role in determining the results of the search, except with respect to supplemental responses regarding individual debtor names that are not automated. The following, and only the following, rules are applied to conduct searches: (3-25-22)
01.
No Limit on Number of Search Matches
. There is no limit to the number of matches that may be returned in response to the search criteria. (3-25-22)
02.
Not Case Sensitive
. No distinction is made between upper and lower case letters. (3-25-22)
03.
Punctuation
. Punctuation marks and accents are disregarded. (3-25-22)
04.
Words and Abbreviations at the End of a Name
. Words and abbreviations at the end of a name that indicate the existence or nature of an organization as set forth in the "Ending Noise Words" list as promulgated and adopted by the International Association of Corporation Administrators, as amended from time to time, are disregarded (e.g., company, limited, incorporated, corporation, limited partnership, limited liability company or abbreviations of the foregoing). (3-25-22)
05.
"The" Disregarded
. The word "the" at the beginning of the search criteria is disregarded. (3-25-22)
06.
Spaces
. All spaces are disregarded. (3-25-22)
07.
Initials
. For first and middle names of individuals, initials are equated with all names that begin with such initials, and no middle name or initial is equated with all middle names and initials. (3-25-22)
08.
Names Searched On
. After taking the preceding rules into account to modify the name of the debtor requested to be searched and to modify the names of debtors contained in active financing statements in the UCC information management system, the search will reveal only names of debtors that are contained in active financing statements and, as modified, exactly match the name requested, as modified. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 5 - SEARCH REQUESTS AND REPORTS › Section 34.05.06.504 - SEARCH RESPONSES

Current through August 31, 2023
Reports created in response to a search request shall include the following: (3-25-22)
01.
Filing Officer
. Identification of the filing officer and the certification of the filing officer required by the UCC. (3-25-22)
02.
Report Date
. The date the report was generated. (3-25-22)
03.
Name Searched
. Identification of the name searched. (3-25-22)
04.
Certification Date
. The certification date applicable to the report; i.e., the date and time through which the search is effective to reveal all relevant UCC documents filed on or prior to that date. (3-25-22)
05.
Identification of Initial Financing Statements
. Identification of each unlapsed initial financing statement filed on or prior to the certification date and time corresponding to the search criteria, by name of debtor, by identification number, and by file date and file time. (Lapsed financing statements remain active for one (1) year after the lapse date and may be requested on the search form.) (3-25-22)
06.
History of Financing Statement
. For each initial financing statement on the report, a listing of all related UCC documents filed by the filing officer on or prior to the certification date. (3-25-22)
07.
Copies
. Copies of all UCC documents revealed by the search and requested by the searcher. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.600 - POLICY STATEMENT

Current through August 31, 2023
The purpose of the rules in this section is to describe non-UCC liens maintained by the filing office. These liens are treated by the filing officer in a manner similar to UCC documents and are included, on request, with the reports described in Section  504. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.601 - NOTICE OF FEDERAL TAX LIEN

Current through August 31, 2023
01.
Filing
. Pursuant to Section  45-202, Idaho Code, federal tax liens on business entities, estates, and trusts are filed at the Secretary of State's Office. (3-25-22)
a. Fee. (3-25-22)
i. The fee for filing is six dollars ($6); (3-25-22)
ii. If there is an attachment there is an additional fee of one dollar ($1) per page. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.602 - NOTICE OF STATE TAX LIEN

Current through August 31, 2023
01.
Filing
. (3-25-22)
a. Where to File. The Secretary of State accepts electronic filings from the Idaho Tax Commission pursuant to Chapter 19, Title 45, Idaho Code, and Title 63, Idaho Code. (3-25-22)
b. Fee. None. (3-25-22)
c. Duration. Five (5) years. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.603 - NOTICE OF OTHER LIEN IN FAVOR OF A GOVERNMENTAL BODY (NATURE AND DURATION)

Current through August 31, 2023
01.
State Agencies
. Generally under Chapter 19, Title 45, Idaho Code. (3-25-22)
a. Department of Commerce and Labor, Chapter 13, Title 72, Idaho Code (unemployment insurance-five year duration). (3-25-22)
b. Department of Commerce and Labor, Chapter 6, Title 45, Idaho Code (wage claims-five (5) year duration). (3-25-22)
c. Department of Health and Welfare, Chapter 12, Title 7, Idaho Code (child support-indefinite duration). (3-25-22)
d. Department of Health and Welfare, Chapter 2, Title 56, Idaho Code (medical assistance-five (5) year duration). (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.604 - SEED AND FARM LABOR LIENS

Current through August 31, 2023
01.
Mechanics of Filing
. Seed and farm labor liens pursuant to Chapter 3, Title 45, Idaho Code are filed in the same manner as initial financing statements and may use only forms prescribed by the Secretary of State's Office. They are indexed by debtor name and will be revealed, on request, by searches under Sections  504  and  505. (3-25-22)
a. Where to File. Seed and farm labor liens are filed with the filing office. (3-25-22)
b. Fee. (3-25-22)
i. Four dollars ($4), if filed online; (3-25-22)
ii. Liens not filed online may be subject to a manual entry surcharge. (3-25-22)
c. Duration. (3-25-22)
i. Farm labor liens remain in effect for twelve (12) months after filing and may be extended for six (6) months. (3-25-22)
ii. Seed liens remain in effect for sixteen (16) months and may be extended for six (6) months. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.605 - AGRICULTURE COMMODITY LIENS

Current through August 31, 2023
01.
Mechanics of Filing
. Agricultural commodity liens pursuant to Chapter 18, Title 45, Idaho Code are filed in the same manner as initial financing statements and may use only forms prescribed by the Secretary of State's Office. These types of liens are indexed by debtor name and will be revealed, on request, by searches under Sections  504  and  505. (3-25-22)
a. Fee. Five dollars ($5). (3-25-22)
b. Duration. Ninety (90) days. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.05.06 - RULES GOVERNING LIEN FILINGS UNDER THE UCC › Subchapter 6 - OTHER NOTICES OF LIENS › Section 34.05.06.606 - FARM PRODUCT LIENS

Current through August 31, 2023
01.
Mechanics of Filing
. (3-25-22)
a. Pursuant to Section  28-9-526, Idaho Code, farm product liens are filed in the same manner as initial financial statements and may use only forms prescribed by the Secretary of State's Office. They are indexed by debtor name and will be revealed, on request, by searches under Sections  504  and  505. (3-25-22)
b. Where to File. Farm product liens are filed with the filing office. (3-25-22)
c. Fee: Ten dollars ($10), if filed online; (3-25-22)
d. Duration. Farm product liens remain in effect for five (5) years and may be extended to five (5) years if continuation is received six (6) months prior to lapse. (3-25-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Section  67-903(9), Idaho Code, the Secretary of State has authority to promulgate administrative rules in order to execute the Uniform Real Property Electronic Recording Act enacted as Title 31, Chapter 29, Idaho Code. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.001 - SCOPE

Current through August 31, 2023
These rules govern the filing, acceptance, indexing and searching of real property records in the county recording offices under Title 31, Chapter 29, Idaho Code. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.002 - INCORPORATION BY REFERENCE

Current through August 31, 2023
Data and document formats necessary for electronic recording are incorporated by reference. (3-31-22)
01.
PRIA Standards
. Electronic recording of real property documents shall meet technical standards for document formatting and document data fields and follow implementation guidelines as prescribed by the Property Records Industry Association (PRIA) which are hereby incorporated by reference, made a part of this rule, and listed below: (3-31-22)
a. PRIA Request Version 2.4.2, August 2007; (3-31-22)
b. PRIA Response Version 2.4.2, August 2007; (3-31-22)
c. Document Version 2.4.1, October 2007; (3-31-22)
d. Notary Version 2.4.1, October 2007; (3-31-22)
e. eRecording XML Implementation Guide for Version 2.4.1, Revision 2, March 2007; (3-31-22)
f. URPERA Enactment and eRecording Standards Implementation Guide, December 2005. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.010 - DEFINITIONS

Current through August 31, 2023
01.
Delivery Agent
. A party who has entered into an agreement with a Participating Recorder to deliver an Electronic Document from a Submitter to a Participating Recorder and to return the recorded Electronic Document to the Submitter. (3-31-22)
02.
Document
. The meaning shall be the same as provided in Section  31-2902, Idaho Code. (3-31-22)
03.
Electronic Document
. The meaning shall be the same as provided in Section  31-2902, Idaho Code. (3-31-22)
04.
Electronic Document Delivery System
. An automated system for the secure transmission of an Electronic Document between a Submitter and a Participating Recorder through the use of a Delivery Agent. (3-31-22)
05.
Electronic Recording
. The delivery and return of an Electronic Document, using an Electronic Document Delivery System, for the purpose of recording that document with the county records. (3-31-22)
06.
Electronic Signature
. The meaning shall be the same as provided in Section  31-2902, Idaho Code. (3-31-22)
07.
Participating Recorder
. A county recorder who has elected to accept Electronic Documents for recording. (3-31-22)
08.
PDF (Portable Document Format)
. The file format originally created by Adobe Systems for document exchange allowing documents to be viewed as they were intended to appear. PDFs are a common format for image exchange or World Wide Web presentation. (3-31-22)
09.
Submitter
. A party who requests that an Electronic Document be recorded. (3-31-22)
10.
TIFF (Tagged Image File Format)
. The variable-resolution bitmapped image format originally developed by the Aldus Corporation (now part of Adobe Systems) and published as ISO 12639:2004, Graphic technology-Prepress digital data exchange-Tag image file format for image technology (TIFF/IT). TIFF is a common format for high-quality black and white, gray-scaled, or color graphics of any resolution and is made up of individual dots or pixels. (3-31-22)
11.
XML (Extensible Markup Language)
. An extensible document language for specifying document content. XML is not a predefined markup language but a metalanguage (a language for describing other languages) allowing the user to specify a document type definition (DTD) and design customized markup languages for different classes of documents. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.101 - ELECTRONIC RECORDING MODELS

Current through August 31, 2023
Electronic Documents shall conform to one of the following models: (3-31-22)
01.
Model 1
. Model 1, which utilizes scanned ink-signed Documents, transmitted without XML indexing data; (3-31-22)
02.
Model 2
. Model 2, which utilizes scanned ink-signed Documents or Documents that have been created and signed electronically, transmitted with XML indexing data; or (3-31-22)
03.
Model 3
. Model 3, which utilizes Documents that have been created and signed electronically, transmitted with embedded XML indexing data. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.102 - TRANSMITTED FILES

Current through August 31, 2023
01.
Technical Standards for Transmitted Files
. The technical standards for document formatting and data fields for Electronic Recording are those in effect at the time of the Electronic Recording as prescribed by the Property Records Industry Association (PRIA) in the PRIA eRecording XML Standard Version 2.4, which includes PRIA Request Version 2.4.2 (August 2007); PRIA Response Version 2.4.2 (August 2007); Document Version 2.4.1 (October 2007); and Notary Version 2.4.1 (October 2007). (3-31-22)
02.
Guide to Be Consulted for Reference
. The PRIA eRecording XML Implementation Guide for Version 2.4.1, Revision 2 (March 2007) should be consulted for reference. (3-31-22)
03.
Storage Formats
. Electronic Documents shall be transmitted and stored as either TIFF or PDF files, in accordance with the TIFF 6.0 specification, published by the International Organization for Standardization as ISO 12639:2004, Graphic technology - Prepress digital data exchange - Tag image file format for image technology (TIFF/IT), or the PDF 1.7 specification, published by the International Organization for Standardization as ISO 32000-1:2008, Document management - Portable document format - Part 1: PDF 1.7. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.103 - DATA FORMATS

Current through August 31, 2023
The data format for Electronic Recordings shall meet technical standards and data fields set forth by the Property Records Industry Association (PRIA) in the PRIA eRecording XML Standard Version 2.4, which includes PRIA Request Version 2.4.2 (August 2007); PRIA Response Version 2.4.2 (August 2007); Document Version 2.4.1 (October 2007),; and Notary Version 2.4.1 (October 2007). The PRIA eRecording XML Implementation Guide for Version 2.4.1, Revision 2 (March 2007) should be consulted for reference. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.104 - PARTICIPATING RECORDER

Current through August 31, 2023
01.
Documents Accepted
. A Participating Recorder is only required to accept Electronic Documents containing Electronic Signatures or notarizations that the Participating Recorder has the technology to support. (3-31-22)
02.
Authentication
. A Participating Recorder has no responsibility to authenticate Electronic Signatures or notarizations. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.105 - ELECTRONIC RECORDING PROCESSING REQUIREMENTS

Current through August 31, 2023
01.
Notice Requirements
. A Participating Recorder shall provide appropriate notification to the Delivery Agent of the confirmation or rejection of an Electronic Recording through the Electronic Document Delivery System. (3-31-22)
a. A notice of confirmation shall identify and include recording information for the recorded Electronic Document. (3-31-22)
b. A notice of rejection shall identify the rejected Electronic Document and include a brief explanation of the reason for rejection. (3-31-22)
c. The Delivery Agent shall notify the Submitter of the confirmation or rejection of the Electronic Document. (3-31-22)
d. The failure of a Submitter to receive actual notice of confirmation or rejection of a recording shall not affect the validity of the confirmation or rejection. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.106 - SECURITY REQUIREMENTS

Current through August 31, 2023
Procedures shall be implemented and maintained to ensure the security of the Electronic Document Delivery System, including the authenticity and integrity of the Electronic Documents maintained by the Participating Recorder. (3-31-22)
01.
Secure Method
. A Participating Recorder shall provide a secure method for accepting Documents through the Electronic Document Delivery System and for recording and maintaining Electronic Documents within the Participating Recorder's records. (3-31-22)
02.
Security Procedures
. A Delivery Agent shall implement and maintain security procedures for all electronic transmissions and shall be responsible for maintaining the security of the systems within their offices. (3-31-22)
03.
System and Security Failures
. Electronic Document Delivery Systems shall protect against system and security failures and, in addition, shall provide backup, disaster recovery and audit trail mechanisms. Delivery Agents shall provide audit trail information to Participating Recorders on request. (3-31-22)
04.
Unauthorized Party
. Electronic Document Delivery Systems shall not permit any unauthorized party to modify, manipulate, insert or delete information, without detection, in Electronic Documents or in the public record maintained by the Participating Recorder. (3-31-22)
05.
Notification of Breach
. If a breach in security is detected by the Participating Recorder, Delivery Agent or Submitter, the party discovering the breach shall notify the other parties immediately. All parties shall work cooperatively to take remedial action and to resolve any issues related to a breach. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.06.01 - RULES GOVERNING THE ELECTRONIC RECORDING OF REAL PROPERTY › Section 34.06.01.107 - AGREEMENT AND PROCEDURES

Current through August 31, 2023
01.
Participation Agreement
. The Delivery Agent and the Participating Recorder shall enter into an agreement specifying the requirements for Electronic Document recording with the county. At a minimum, the agreement shall address the following items: (3-31-22)
a. Accepted Electronic Recording models; (3-31-22)
b. Accepted Electronic Document types; (3-31-22)
c. Defined technical specifications for data formats, document formats, electronic transmissions and security; (3-31-22)
d. If used by the Participating Recorder, indexing fields required for each Electronic Document; (3-31-22)
e. Electronic Signature and notarization requirements; (3-31-22)
f. Payment options for recording fees and applicable taxes; (3-31-22)
g. Hours during which Electronic Documents will be accepted and processing schedules that affect order of acceptance; (3-31-22)
h. Electronic Document acceptance and rejection requirements and procedures; (3-31-22)
i. Responsibility of the Delivery Agent to review the qualifications of each potential Submitter and to approve the potential Submitter prior to granting access to the Electronic Document Delivery System; and (3-31-22)
j. Responsibility of the Delivery. Agent to enter into an agreement with each approved Submitter, in which the Submitter agrees to submit Electronic Documents for recording in accordance with all applicable state statutes and rules and to maintain the security of the systems within the Submitter's offices. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Sections  51-127  and  51-114A, Idaho Code, the Secretary of State has authority to promulgate administrative rules in order for notaries public to perform notarial acts for remotely located individuals by use of communication technology not inconsistent with the Revised Uniform Law on Notarial Acts (2018) enacted as Title 51, Chapter 1, Idaho Code. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.001 - SCOPE

Current through August 31, 2023
These rules will govern the performance of notarial acts for remotely located individuals by use of communication technology under Title 51, Chapter 1, Idaho Code. Only notaries public who have been authorized to perform notarial acts with respect to electronic records and by the Secretary of State under this chapter for remotely located individuals are governed by this chapter. Additional specifications for the use of tamper-evident technologies are required for notarial acts performed with respect to electronic records as described in Title 51, Chapter 1, Idaho Code. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.010 - DEFINITIONS

Current through August 31, 2023
For all terms used here but not otherwise defined, the meaning will be the same as in Sections  51-102  and  51-114A, Idaho Code. (3-31-22)
01.
Knowledge-Based Authentication
. An identity assessment used by a notary public to identify an individual that is based on a set of questions formulated from public or private data sources that does not contain a question for which the individual provided a prior answer to the person doing the assessment. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.011 - REQUIRED NOTIFICATION TO SECRETARY OF STATE

Current through August 31, 2023
01.
Qualification Requirements
. An individual qualifies to perform notarial acts for remotely located individuals by: (3-31-22)
a. Being duly commissioned as a notary public under Section  51-121, Idaho Code; (3-31-22)
b. Being authorized by the Secretary of State to perform electronic notarizations; and (3-31-22)
c. Providing notice by application to the Secretary of State that the notary public will be performing notarial acts facilitated by communication technology that meets the requirements of this chapter. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.012 - USE OF ELECTRONIC RECORDS

Current through August 31, 2023
01.
Tamper-Evident Technology Required
. A notary shall select one or more tamper-evident technologies to perform notarial acts with respect to electronic records. A person may not require a notary public to use a technology that the notary public has not selected. (3-31-22)
02.
Digital Certificate
. Tamper-evident technology shall consist of a digital certificate complying with the X.509 standard adopted by the International Telecommunication Union or a similar industry-standard technology. A notary public shall attach or logically associate the notary public's electronic signature and official stamp to an electronic record that is the subject of a notarial act by use of a digital certificate. A notary public may not perform a notarial act with respect to an electronic record if the digital certificate: (3-31-22)
a. Has expired; (3-31-22)
b. Has been revoked or terminated by the issuing or registering authority; (3-31-22)
c. Is invalid; or (3-31-22)
d. Is incapable of authentication. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.013 - IDENTITY PROOFING

Current through August 31, 2023
If a notary public does not have satisfactory evidence of the identity of a remotely located individual under Section  014  of this chapter, the notary public must reasonably verify the individual's identity through two (2) different types of identity proofing consisting of a multi-factor authentication procedure as provided in this section. The procedure shall analyze the individual's identity credential against trusted third-person data sources, bind the individual's identity to the individual following successful knowledge-based authentication, and permit the notary public visually to compare the identity credential and the individual. The analysis of the identity credential and the knowledge-based authentication shall conform to the following requirements: (3-31-22)
01.
Credential Analysis
. The analysis of an identity credential must use public or private data sources to confirm the validity of the identity credential presented by a remotely located individual and, at a minimum: (3-31-22)
a. Use automated software processes to aid the notary public in verifying the identity of each remotely located individual; (3-31-22)
b. Require that the identity credential passes an authenticity test, consistent with sound commercial practices that use appropriate technologies to confirm the integrity of visual, physical, or cryptographic security features and to confirm that the identity credential is not fraudulent or inappropriately modified; (3-31-22)
c. Use information held or published by the issuing source or an authoritative source, as available and consistent with sound commercial practices, to confirm the validity of personal details and identity credential details; and (3-31-22)
d. Enable the notary public visually to compare for consistency the information and photograph on the identity credential and the remotely located individual as viewed by the notary public in real time through communication technology. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.014 - OTHER METHODS OF IDENTITY PROOFING

Current through August 31, 2023
A notary public has satisfactory evidence of the identity of a remotely located individual if the notary public has personal knowledge of the identity of the individual or if the notary public has satisfactory evidence of the identity of the individual by oath or affirmation of a credible witness appearing before the notary as provided in Section  51-107, Idaho Code. A credible witness may be a remotely located individual if the notary public, credible witness, and individual whose statement or signature is the subject of the notarial act can communicate by using communication technology. A remotely located credible witness must meet the same requirements for identity proofing found in Section  013  of this chapter, or the notary public must have personal knowledge of the identity of the remotely located credible witness. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.015 - COMMUNICATION TECHNOLOGY

Current through August 31, 2023
01.
Audio-Video Feeds
. Communication technology shall: (3-31-22)
a. Provide for synchronous audio-video feeds of sufficient video resolution and audio clarity to enable the notary public and remotely located individual to see and speak with each other; and (3-31-22)
b. Provide a means for the notary public reasonably to confirm that a record before the notary public is the same record in which the remotely located individual made a statement or on which the remotely located individual executed a signature. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.016 - RECORD RETENTION AND REPOSITORIES

Current through August 31, 2023
01.
Optional Journal
. A notary public may maintain one or more journals in which the notary public chronicles all notarial acts that the notary public performs with respect to remotely located individuals. A journal may be created on a tangible medium or in an electronic format using an industry-standard data file format. If the journal is maintained on a tangible medium, it must be a permanent, bound register with numbered pages. An entry in a journal must be made contemporaneously with the performance of the notarial act. (3-31-22)
02.
Retention Requirements
. A notary public shall retain an audio-visual recording required under Section  51-114A, Idaho Code, in a computer or other electronic storage device that protects the audio-visual recording against unauthorized access by password or cryptographic process. The recording must be created in an industry-standard audio-visual file format and need not include images of any record in which a remotely located individual made a statement or on which the remotely located individual executed a signature. The recording must be retained for at least ten (10) years after the recording is made. On the death or adjudication of incompetency of a current or former notary public, the notary public's personal representative or guardian or any other person knowingly in possession of a recording shall: (3-31-22)
a. Comply with the retention requirements of this subsection; (3-31-22)
b. Transmit the recording to one or more repositories under Subsection  016.03  of this chapter; or (3-31-22)
c. Transmit the recording in an industry-standard readable data storage device to the Secretary of State. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.017 - FEES AND EXPENSES

Current through August 31, 2023
Third-Person Expenses: Section  51-133, Idaho Code, shall not be construed to prevent a third person who provides technologies or storage capabilities to aid the notary public in the performance of a notarial act or in the fulfillment of duties under this chapter from separately charging and collecting any additional fee for the services provided. (3-31-22)
Idaho Administrative Code › Title IDAPA 34 - Secretary of State › Rule 34.07.01 - RULES GOVERNING NOTARIAL ACTS PERFORMED FOR REMOTELY LOCATED INDIVIDUALS › Section 34.07.01.018 - CERTIFICATE OF NOTARIAL ACT

Current through August 31, 2023
Additional Language for Use of Communication Technology: As per Section  51-114A, Idaho Code, a certificate for a notarial act for a remotely located individual, whether in standard or short form, will include additional language to indicate that the notarial act was performed using communication technology and will be sufficient if it is substantially as follows: "This notarial act involved the use of communication technology." (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Sections
				63-105 and
				63-3039, Idaho Code, the State Tax
				Commission (Tax Commission) has promulgated rules implementing the provisions
				of the Idaho Income Tax Act. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.001 - SCOPE

Current through August 31, 2023
Section
				63-3039, Idaho Code.
01.
Scope
. These rules will be
			 construed to reach the lull jurisdictional extent of the state of Idaho's
			 authority to impose a tax on income of all persons who derive income from Idaho
			 sources or who enjoy benefits of Idaho residence. (4-6-23)
02.
Effective Date
. To the
			 extent allowed by statute, rules in this chapter will be applied on their
			 effective date to all taxable years open for determining tax liability.
			 (4-6-23)
03.
Closed Years or
			 Issues
. Taxable years closed by the statute of limitations remain closed
			 and are not reopened by the promulgation, repeal or amendment of any rule.
			 Issues resolved by the expiration of appeal time, a notice of deficiency
			 determination, or a final decision of the Tax Commission will not be reopened
			 by the promulgation, repeal, or amendment of any rule. (4-6-23)
04.
Transactions Before an Effective
			 Date
. A rule will not be applied to transactions occurring before its
			 effective date in a case where, in the opinion of the Tax Commission, to do so
			 would create an obvious injustice. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.002 - INCORPORATION BY REFERENCE

Current through August 31, 2023
These rules incorporate by reference the following documents,
				which may be obtained from the main office of the Tax Commission:
				(4-6-23)
01.
MTC Special
			 Industry Regulations
. These documents are found on the Multistate Tax
			 Commission (MTC) Website at
http://www.mtc.gov/Uniformity/Adopted-Uniformity-Recommendations
,
			 or can be obtained by contacting the MTC, 444 N. Capitol Street, NW, Suite 425,
			 Washington, DC 20001. See Rules
			 580 and
			 581 of these rules.
			 (4-6-23)
02.
MTC Recommended
			 Formula for the Apportionment and Allocation of Net Income of Financial
			 Institutions
. This rule incorporates the MTC Recommended Formula for the
			 Apportionment and Allocation of Net Income of Financial Institutions as adopted
			 November 17, 1994. This document is found on the MTC Website at
http://www.mtc.gov/uploadedFiles/Multistate_Tax_Commission/Uniformity/Uniformity_Projects/A_-_Z/FormulaforApportionmentofNetIncomeFinInst.pdf
or can be obtained by contacting the MTC, 444 N. Capitol Street, NW, Suite 425,
			 Washington, DC 20001. See Rule
			 582 of these rules.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.010 - DEFINITIONS

Current through August 31, 2023
Section
				63-3003, Idaho Code
01.
Due Date
. As used in these
			 rules, due date means the date prescribed for filing without regard to
			 extensions. (4-6-23)
02.
Mathematical Error
. A mathematical error includes arithmetic
			 errors and incorrect computations. (4-6-23)
03.
Sale
. A sale is defined as a
			 transaction in which title passes from the seller to the buyer, or when
			 possession and the burdens and benefits of ownership are transferred to the
			 buyer. A sale may have occurred even if the buyer does not have the right to
			 possession until he partially or fully satisfies the terms of the contract.
			 (4-6-23)
04.
Tax Home
.
			 For income tax purposes, the term tax home refers to the taxpayer's principal
			 place of business, employment, station, or post of duty regardless of where he
			 maintains his personal or family residence. A taxpayer domiciled or residing in
			 Idaho with a permanent post of duty in another state is an Idaho resident for
			 Idaho income tax purposes. However, he is not entitled to a deduction for
			 travel expenses incurred in the other state since that is his tax home.
			 (4-6-23)
05.
Terms
.
			 Terms not otherwise defined in the Idaho Income Tax Act or these rules will
			 have the same meaning as is assigned to them by the Internal Revenue Code
			 including Section 7701
			 relating to definitions of terms. (4-6-23)
06.
Wages
. The term wages
			 relates to all compensation for services performed for an employer regardless
			 of the form of payment. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.015 - INTERNAL REVENUE CODE

Current through August 31, 2023
Section
				63-3004, Idaho Code
01.
Interpretations
.
			 Interpretations of the Internal Revenue Code may be found in various sources.
			 These sources include decisions of the Tax Court, Congressional Committee
			 Reports, General Counsel Memoranda, Decisions of the Federal and State Courts
			 on federal income tax issues and Treasury Regulations. These interpretations
			 are adopted by this reference to the extent that they are not in conflict with
			 or inconsistent with the Idaho Code or administrative rules. (4-6-23)
02.
Retroactive Amendments
. For
			 the purpose of determining federal taxable income, any retroactive amendments
			 to the Internal Revenue Code that are enacted on or before the date found in
			 Section 63-3004(1), Idaho
			 Code, are applied retroactively to the extent allowed under federal law.
			 (4-6-23)
03.
Tax Commission
			 Granted Discretion in Determining Correctness of Tax Return
. Discretion
			 granted to the Secretary of the Treasury to determine or reallocate items of
			 income or adjustments to income, deductions, expenses, credits or other
			 subjects of taxation by the Internal Revenue Code may also be exercised by the
			 Tax Commission and its authorized agents, employees and deputies to enforce and
			 administer the Idaho Income Tax Act and these rules. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.016 - IDAHO GROSS INCOME

Current through August 31, 2023
Sections
				63-3011 and
				63-3030, Idaho Code
01.
In General
. Gross income
			 means all income from whatever source derived, unless specifically excluded by
			 the Internal Revenue Code. (4-6-23)
02.
Gross Income from Pass-Through
			 Entities
. Gross income includes an owner's share of a passthrough
			 entity's gross income pursuant to sections
			 702(c)  and
			 1366(c)  of the
			 Internal Revenue Code, and federal Treasury Regulation Section
			 1.61 -13 (citing Part I,
			 Subchapter J, Chapter 1 of the Internal Revenue Code). (4-6-23)
03.
Gross Income from Idaho
			 Sources
. Gross income from Idaho sources is that portion of total gross
			 income derived from or related to sources within Idaho. Income derived from or
			 related to sources within Idaho is determined pursuant to this rule and Rules
			 263 through
			 286 of these rules.
			 (4-6-23)
04.
Idaho Source
			 Gross Income from a Pass-Through Entity
. (4-6-23)
a. Partnership. The amount of a partner's
			 gross income from Idaho sources is: (4-6-23)
i. The partner's distributive share of
			 partnership gross income included in the partnership's apportionable income
			 multiplied by the Idaho apportionment factor of the partnership; and
			 (4-6-23)
ii. The partner's
			 distributive share of gross income allocated to Idaho.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.017 - TREATMENT OF THE SECTION 965 OF THE INTERNAL REVENUE CODE INCREASE IN SUBPART F INCOME AND RELATED EXCLUSIONS

Current through August 31, 2023
Section
				63-3002, Idaho Code
Subpart F income as defined in Section
				952, Internal Revenue Code, is
				gross income under Section
				951(a), Internal
				Revenue Code, and included in a taxpayer's taxable income under the Internal
				Revenue Code. Idaho taxpayers must include the Section
				965, Internal Revenue Code,
				increase in their subpart F income (Section
				965(a)  reduced by
				Section 965(c), Internal
				Revenue Code), when computing their Idaho taxable income regardless of how such
				income is reported to the Internal Revenue Service on the federal income tax
				form. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.025 - TAXABLE YEAR AND ACCOUNTING PERIOD

Current through August 31, 2023
Section
				63-3010, Idaho Code
01.
In General
. A taxpayer will
			 file his Idaho return for the same taxable year as filed for federal income tax
			 purposes. If a federal return is not filed, the taxable year will be the
			 taxable year required by the Internal Revenue Code, any other period that may
			 be required by law, or the calendar year. Taxable year generally corresponds to
			 the taxpayer's annual accounting period unless a short-period return is
			 required. (4-6-23)
02.
Change
			 of Accounting Period
. (4-6-23)
a. If a
			 taxpayer changes his accounting period for federal income tax purposes, he will
			 make the same change for the same period for Idaho income tax purposes. If
			 prior approval of the Commissioner of the Internal Revenue Service is required,
			 a copy of that approval will accompany the Idaho short-period return.
			 (4-6-23)
b. If a change does not
			 require prior approval of the Commissioner of the Internal Revenue Service, the
			 change will be noted on the Idaho short-period return, along with a statement
			 that no prior approval was required and the authority cited.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.030 - RESIDENT

Current through August 31, 2023
Section
				63-3013, Idaho Code
01.
Resident
. The term resident
			 applies to individuals, estates, and trusts. (4-6-23)
02.
Domicile
. The term domicile
			 means the place where an individual has his true, fixed, permanent home and
			 principal establishment, and where he intends to return when absent. An
			 individual can have several residences or dwelling places, but he legally has
			 only one domicile at a time. (4-6-23)
a.
			 Domicile, once established, is never lost until there is a concurrence of a
			 specific intent to abandon an old domicile, an intent to acquire a specific new
			 domicile, and the actual physical presence in a new domicile.
			 (4-6-23)
b. All individuals who
			 have been domiciled in Idaho for the entire taxable year are residents for
			 Idaho income tax purposes, even though they have actually resided outside Idaho
			 during all or part of the taxable year, except as provided in Section
			 63-3013(2), Idaho
			 Code. (4-6-23)
c. Any individual
			 meeting the safe harbor exception to residency status is either a nonresident
			 or part year resident. (4-6-23)
d.
			 The safe harbor exception to being a resident of Idaho does not apply to a
			 servicemember or a servicemember's spouse domiciled in Idaho if the
			 Servicemembers Civil Relief Act applies to the individual.
			 (4-6-23)