63-107. PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commission as the state board of equalization under title 63, Idaho Code, and before the state tax commission for redetermination of taxes under section 63-3045 or 63-3631, Idaho Code, are not contested cases within the meaning of chapter 52, title 67, Idaho Code.
History:
[63-107 added 1996, ch. 98, sec. 2, p. 316.]
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.