63-113. REPORTING WHOLE DOLLAR AMOUNTS. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.
History:
[63-113, added 1997, ch. 20, sec. 1, p. 30.]
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.