63-3801. ESTABLISHMENT. Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission.
History:
[63-3801, added 1969, ch. 453, sec. 1, p. 1195; am. 1974, ch. 19, sec. 11, p. 524.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 38 - BOARD OF TAX APPEALS
Section 63-3801 - ESTABLISHMENT.
Section 63-3803 - TERMS — ELECTION OF CHAIRMAN.
Section 63-3804 - COMPENSATION.
Section 63-3806 - APPOINTMENT OF EMPLOYEES.
Section 63-3807 - MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM.
Section 63-3808 - ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS.
Section 63-3809 - HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE.
Section 63-3810 - MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD.
Section 63-3810A - REPRESENTATION AT HEARING.
Section 63-3811 - APPEAL FROM DETERMINATION OF TAX LIABILITY.
Section 63-3812 - APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL.
Section 63-3813 - CONCLUSIVE DECISION.
Section 63-3814 - PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT.