63-104. HOLDING OTHER OFFICES. The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commission. Any member or employee of the tax commission may serve in the national guard or armed forces of the United States. Further, any member or employee of the tax commission may be appointed or elected to other office, when that office is without compensation beyond reimbursement for actual expenses, so long as service in the office does not conflict with the duties of the tax commission.
History:
[63-104 added 1996, ch. 98, sec. 2, p. 311.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION
Section 63-101 - DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION — BOARD OF TAX APPEALS.
Section 63-102 - ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS.
Section 63-103 - EMPLOYEES — COMPENSATION — EXPENSES.
Section 63-104 - HOLDING OTHER OFFICES.
Section 63-105 - POWERS AND DUTIES — GENERAL.
Section 63-105A - POWERS AND DUTIES — PROPERTY TAX.
Section 63-107 - PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION.
Section 63-108 - MEETING OF STATE TAX COMMISSION.
Section 63-109 - EQUALIZATION BY CATEGORIES — IDENTIFICATION AND REASSESSMENT.
Section 63-110 - PROPERTY AND SPECIAL TAXES.
Section 63-111 - CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT.
Section 63-112 - PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT.
Section 63-113 - REPORTING WHOLE DOLLAR AMOUNTS.
Section 63-114 - FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.
Section 63-115 - FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS TRANSFERS.
Section 63-117 - PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS.