Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION
Section 63-101 - DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION — BOARD OF TAX APPEALS. - 63-101. DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION...
Section 63-102 - ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS. - 63-102. ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS....
Section 63-103 - EMPLOYEES — COMPENSATION — EXPENSES. - 63-103. EMPLOYEES — COMPENSATION — EXPENSES. (1) The state tax...
Section 63-103A - DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION. - 63-103A. DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS...
Section 63-104 - HOLDING OTHER OFFICES. - 63-104. HOLDING OTHER OFFICES. The members and employees of the...
Section 63-105 - POWERS AND DUTIES — GENERAL. - 63-105. POWERS AND DUTIES — GENERAL. In addition to all...
Section 63-105A - POWERS AND DUTIES — PROPERTY TAX. - 63-105A. POWERS AND DUTIES — PROPERTY TAX. The state tax...
Section 63-106 - FEDERAL AID. - 63-106. FEDERAL AID. The state tax commission is authorized to...
Section 63-107 - PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION. - 63-107. PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION. Process and...
Section 63-108 - MEETING OF STATE TAX COMMISSION. - 63-108. MEETING OF STATE TAX COMMISSION. (1) The state tax...
Section 63-109 - EQUALIZATION BY CATEGORIES — IDENTIFICATION AND REASSESSMENT. - 63-109. EQUALIZATION BY CATEGORIES — IDENTIFICATION AND REASSESSMENT. (1) The...
Section 63-110 - PROPERTY AND SPECIAL TAXES. - 63-110. PROPERTY AND SPECIAL TAXES. The state tax commission must...
Section 63-111 - CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT. - 63-111. CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT. (1) On...
Section 63-112 - PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT. - 63-112. PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT. The state...
Section 63-113 - REPORTING WHOLE DOLLAR AMOUNTS. - 63-113. REPORTING WHOLE DOLLAR AMOUNTS. The state tax commission may...
Section 63-114 - FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF. - 63-114. FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF. (1) The...
Section 63-115 - FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS TRANSFERS. - 63-115. FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS...
Section 63-117 - PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS. - 63-117. PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY...
Section 63-118 - ALTERNATIVE DISPUTE RESOLUTION. - 63-118. ALTERNATIVE DISPUTE RESOLUTION. (1) The state tax commission may...
Section 63-119 - COLLECTION OF TAX BY COMMERCIAL COLLECTOR. - 63-119. COLLECTION OF TAX BY COMMERCIAL COLLECTOR. (1) If a...
Chapter 2 - DEFINITIONS — GENERAL PROVISIONS
Section 63-201 - DEFINITIONS. - 63-201. DEFINITIONS. As used for property tax purposes in chapters...
Section 63-202 - OFFICIAL RECORDS. - 63-202. OFFICIAL RECORDS. Official records of the various county offices...
Section 63-203 - ALL PROPERTY SUBJECT TO PROPERTY TAXATION. - 63-203. ALL PROPERTY SUBJECT TO PROPERTY TAXATION. All property within...
Section 63-204 - CLASSES OF PROPERTY. - 63-204. CLASSES OF PROPERTY. For the purpose of assessment and...
Section 63-205 - ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES. - 63-205. ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES. (1) All...
Section 63-205A - ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES. - 63-205A. ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION...
Section 63-205B - ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES. - 63-205B. ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES....
Section 63-205C - VALUATION OF AGRICULTURAL LAND. - 63-205C. VALUATION OF AGRICULTURAL LAND. (1) The market value of...
Section 63-206 - LIEN OF PROPERTY TAXES. - 63-206. LIEN OF PROPERTY TAXES. (1) All property taxes levied...
Section 63-207 - ASSESSMENT OF PROPERTY. - 63-207. ASSESSMENT OF PROPERTY. (1) All real and personal property,...
Section 63-208 - RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS. - 63-208. RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS....
Section 63-209 - ASSESSOR’S PLAT RECORD. - 63-209. ASSESSOR’S PLAT RECORD. The assessor must have prepared a...
Section 63-210 - TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. - 63-210. TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. (1) The...
Section 63-211 - ABSTRACT OF STATE LANDS. - 63-211. ABSTRACT OF STATE LANDS. (1) It shall be the...
Section 63-212 - ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. - 63-212. ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. (1)...
Section 63-213 - DOUBLE ASSESSING PROHIBITED. - 63-213. DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed...
Section 63-214 - DESCRIPTION OF PROPERTY. - 63-214. DESCRIPTION OF PROPERTY. In all proceedings relating to the...
Section 63-215 - LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED. - 63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED...
Section 63-216 - NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE. - 63-216. NO STATE PROPERTY TAX WHEN SALES TAX IS IN...
Section 63-217 - FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES. - 63-217. FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES....
Section 63-218 - REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE. - 63-218. REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED —...
Section 63-219 - UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. - 63-219. UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. (1) The state...
Section 63-220 - TAX EXTENSIONS AS DISASTER RELIEF. - 63-220. TAX EXTENSIONS AS DISASTER RELIEF. (1) The board of...
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY
Section 63-301 - TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL. - 63-301. TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL...
Section 63-301A - NEW CONSTRUCTION ROLL. - 63-301A. NEW CONSTRUCTION ROLL. [EFFECTIVE UNTIL JANUARY 1, 2023] (1)...
Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY. - 63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall...
Section 63-303 - ASSESSMENT OF MANUFACTURED HOMES. - 63-303. ASSESSMENT OF MANUFACTURED HOMES. Manufactured homes shall be assessed...
Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. - 63-304. MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. (1) A manufactured...
Section 63-305 - REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY. - 63-305. REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS...
Section 63-306 - LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. - 63-306. LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. (1)...
Section 63-307 - OWNERSHIP IDENTIFICATION. - 63-307. OWNERSHIP IDENTIFICATION. (1) The assessor shall ascertain the current...
Section 63-308 - VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. - 63-308. VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. (1) At...
Section 63-309 - IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY. - 63-309. IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY...
Section 63-310 - COMPLETION AND DELIVERY OF PROPERTY ROLL. - 63-310. COMPLETION AND DELIVERY OF PROPERTY ROLL. The assessor must...
Section 63-311 - COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS. - 63-311. COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS....
Section 63-312 - AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT. - 63-312. AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO...
Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. - 63-313. EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. Beginning January 1, 2022,...
Section 63-314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR. - 63-314. COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR....
Section 63-315 - ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS. - 63-315. ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE...
Section 63-316 - ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS. - 63-316. ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM...
Section 63-317 - OCCUPANCY TAX — PROCEDURES. - 63-317. OCCUPANCY TAX — PROCEDURES. (1) All real property subject...
Section 63-318 - PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. - 63-318. PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. A...
Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
Section 63-401 - OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. - 63-401. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. Operating property,...
Section 63-402 - NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR. - 63-402. NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR. All property belonging...
Section 63-403 - OPERATOR REPRESENTATIVE OF OWNER. - 63-403. OPERATOR REPRESENTATIVE OF OWNER. Any person operating a public...
Section 63-404 - OPERATOR’S STATEMENT — ARBITRARY ASSESSMENT. - 63-404. OPERATOR’S STATEMENT — ARBITRARY ASSESSMENT. (1) Every person owning,...
Section 63-405 - ASSESSMENT OF OPERATING PROPERTY. - 63-405. ASSESSMENT OF OPERATING PROPERTY. (1) The state tax commission...
Section 63-406 - ATTENDANCE AT ASSESSMENT HEARING. - 63-406. ATTENDANCE AT ASSESSMENT HEARING. The state tax commission may,...
Section 63-407 - APPEAL OF OPERATING PROPERTY ASSESSMENTS. - 63-407. APPEAL OF OPERATING PROPERTY ASSESSMENTS. Every person whose property...
Section 63-408 - REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR. - 63-408. REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR. The state...
Section 63-409 - APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY. - 63-409. APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY....
Section 63-410 - CERTIFICATION OF VALUE TO COUNTIES — COMPARISONS — SPECIAL MEETING — ESCAPED ASSESSMENTS. - 63-410. CERTIFICATION OF VALUE TO COUNTIES — COMPARISONS — SPECIAL...
Section 63-411 - SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS — NOTICE OF DELINQUENCY — COLLECTION OF DELINQUENCY. - 63-411. SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS — NOTICE OF...
Chapter 5 - EQUALIZATION OF ASSESSMENTS
Section 63-501 - MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION. - 63-501. MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION. (1)...
Section 63-501A - TAXPAYER’S RIGHT TO APPEAL. - 63-501A. TAXPAYER’S RIGHT TO APPEAL. (1) Taxpayers may file an...
Section 63-502 - FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS. - 63-502. FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS. The function...
Section 63-503 - NEW AND ADDITIONAL ASSESSMENTS. - 63-503. NEW AND ADDITIONAL ASSESSMENTS. (1) The board of equalization,...
Section 63-504 - LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY. - 63-504. LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY....
Section 63-505 - PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS. - 63-505. PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS. The...
Section 63-506 - NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES. - 63-506. NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES. The...
Section 63-507 - RECORD OF PROCEEDINGS. - 63-507. RECORD OF PROCEEDINGS. The clerk of the board must...
Section 63-508 - COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION. - 63-508. COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION. As soon as...
Section 63-509 - DELIVERY OF ROLLS TO COUNTY AUDITOR — ABSTRACTS OF ROLLS. - 63-509. DELIVERY OF ROLLS TO COUNTY AUDITOR — ABSTRACTS OF...
Section 63-510 - NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION. - 63-510. NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION. (1)...
Section 63-511 - APPEALS FROM COUNTY BOARD OF EQUALIZATION. - 63-511. APPEALS FROM COUNTY BOARD OF EQUALIZATION. (1) Any time...
Chapter 6 - EXEMPTIONS FROM TAXATION
Section 63-601 - ALL PROPERTY SUBJECT TO TAXATION. - 63-601. ALL PROPERTY SUBJECT TO TAXATION. All property within the...
Section 63-602 - PROPERTY EXEMPT FROM TAXATION. - 63-602. PROPERTY EXEMPT FROM TAXATION. (1) Property shall be exempt...
Section 63-602A - PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY. - 63-602A. PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY. (1) The...
Section 63-602B - PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES. - 63-602B. PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES,...
Section 63-602C - PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES. - 63-602C. PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE...
Section 63-602D - PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS. - 63-602D. PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS. (1) For...
Section 63-602E - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES. - 63-602E. PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL...
Section 63-602F - PROPERTY EXEMPT FROM TAXATION. - 63-602F. PROPERTY EXEMPT FROM TAXATION. The following property is exempt...
Section 63-602G - PROPERTY EXEMPT FROM TAXATION — HOMESTEAD. - 63-602G. PROPERTY EXEMPT FROM TAXATION — HOMESTEAD. (1) For each...
Section 63-602H - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS. - 63-602H. VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS. (1)...
Section 63-602I - PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES. - 63-602I. PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL...
Section 63-602J - PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED. - 63-602J. PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS...
Section 63-602L - PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY. - 63-602L. PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY. (1)...
Section 63-602M - PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND CREDITS. - 63-602M. PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND...
Section 63-602N - PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES — CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES. - 63-602N. PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES...
Section 63-602O - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR GENERATING AND DELIVERING ELECTRICAL POWER FOR IRRIGATION OR DRAINAGE PURPOSES AND PROPERTY USED FOR TRANSMITTING AND DELIVERING NATURAL GAS ENERGY FOR IRRIGATION OR DRAINAGE PURPOSE... - 63-602O. PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR GENERATING...
Section 63-602P - PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR AIR POLLUTION CONTROL. - 63-602P. PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR...
Section 63-602Q - PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES. - 63-602Q. PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES....
Section 63-602R - PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS. - 63-602R. PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS. The following...
Section 63-602S - PROPERTY EXEMPT FROM TAXATION — FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE. - 63-602S. PROPERTY EXEMPT FROM TAXATION — FRUITS AND VEGETABLES HELD...
Section 63-602T - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE. - 63-602T. PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR...
Section 63-602U - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN A PUBLIC OR PRIVATE WAREHOUSE STRUCTURE, AND DESIGNATED FOR SHIPMENT OUT OF THE STATE TO BE CONSIDERED IN TRANSIT. - 63-602U. PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO...
Section 63-602V - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE. - 63-602V. PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO...
Section 63-602W - BUSINESS INVENTORY EXEMPT FROM TAXATION — BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING. - 63-602W. BUSINESS INVENTORY EXEMPT FROM TAXATION — BUSINESS INVENTORY THAT...
Section 63-602X - PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS. - 63-602X. PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS. (1) The...
Section 63-602Y - PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF STATUS. - 63-602Y. PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF...
Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX. - 63-602Z. EXEMPTION FROM OCCUPANCY TAX. Any improvement to real property...
Section 63-602AA - PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS. - 63-602AA. PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS. (1) The...
Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND. - 63-602BB. PARTIAL EXEMPTION FOR REMEDIATED LAND. (1) During the tax...
Section 63-602CC - PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE. - 63-602CC. PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER...
Section 63-602DD - MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP. - 63-602DD. MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS...
Section 63-602EE - PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY. - 63-602EE. PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY....
Section 63-602GG - PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS. - 63-602GG. PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY...
Section 63-602HH - PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS. - 63-602HH. PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS. (1)...
Section 63-602II - PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE. - 63-602II. PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE. (1) It...
Section 63-602JJ - PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY. - 63-602JJ. PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER...
Section 63-602KK - PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY. - 63-602KK. PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY. (1)(a)...
Section 63-602NN - PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY. - 63-602NN. PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY. (1)...
Section 63-602OO - PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS. - 63-602OO. PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED...
Section 63-603 - ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION OR DRAINAGE — REDUCTION OF ASSESSMENT IN ACCORDANCE WITH EXEMPTION — CREDIT ON CUSTOMERS’ BILLS OR PAYMENT TO CONSUMERS. - 63-603. ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION...
Section 63-604 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. - 63-604. LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property...
Section 63-605 - LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. - 63-605. LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. (1)...
Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. - 63-606A. SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. (1) The county board...
Chapter 7 - PROPERTY TAX RELIEF
Section 63-701 - DEFINITIONS. - 63-701. DEFINITIONS. [EFFECTIVE UNTIL JANUARY 1, 2023] As used in...
Section 63-702 - REDUCTION IN PROPERTY TAXES OR OCCUPANCY TAXES — CLAIM IS PERSONAL — EXCEPTIONS. - 63-702. REDUCTION IN PROPERTY TAXES OR OCCUPANCY TAXES — CLAIM...
Section 63-703 - PROCEDURE FOR FILING CLAIMS. - 63-703. PROCEDURE FOR FILING CLAIMS. (1) Any claim filed shall...
Section 63-704 - AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION. - 63-704. AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION. (1)...
Section 63-705 - PUBLICATION OF CHANGES IN INCOME LIMITATIONS AND PROPERTY TAX OR OCCUPANCY TAX REDUCTION AMOUNTS. - 63-705. PUBLICATION OF CHANGES IN INCOME LIMITATIONS AND PROPERTY TAX...
Section 63-705A - SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED VETERANS. - 63-705A. SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED...
Section 63-706 - TIME REQUIREMENTS FOR FILING CLAIM. - 63-706. TIME REQUIREMENTS FOR FILING CLAIM. (1) Any claim for...
Section 63-707 - PROCEDURE AFTER CLAIM APPROVAL. - 63-707. PROCEDURE AFTER CLAIM APPROVAL. (1) The county assessor shall...
Section 63-708 - RECOVERY OF ERRONEOUS CLAIMS. - 63-708. RECOVERY OF ERRONEOUS CLAIMS. Within three (3) years of...
Section 63-709 - REIMBURSEMENT BY STATE TAX COMMISSION. - 63-709. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later...
Section 63-710 - PROCEDURE AFTER REIMBURSEMENT. - 63-710. PROCEDURE AFTER REIMBURSEMENT. The money received by the county...
Section 63-711 - CANCELLATION OF TAXES — HARDSHIP AND CASUALTY LOSSES — SPECIAL. - 63-711. CANCELLATION OF TAXES — HARDSHIP AND CASUALTY LOSSES —...
Section 63-712 - SHORT TITLE. - 63-712. SHORT TITLE. The provisions of sections 63-712 through 63-721,...
Section 63-713 - DEFINITIONS. - 63-713. DEFINITIONS. In addition to the definitions in section 63-701,...
Section 63-714 - APPLICATION — DEFERRAL OF PROPERTY TAX. - 63-714. APPLICATION — DEFERRAL OF PROPERTY TAX. (1) A qualified...
Section 63-715 - PROCEDURES — APPEALS. - 63-715. PROCEDURES — APPEALS. Elections for deferral of payment of...
Section 63-716 - DEFERRAL — INTEREST — LIEN — PRIORITY. - 63-716. DEFERRAL — INTEREST — LIEN — PRIORITY. (1) Upon...
Section 63-717 - REIMBURSEMENT BY STATE TAX COMMISSION. - 63-717. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later...
Section 63-718 - EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST. - 63-718. EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND...
Section 63-719 - TAX DEED FOR DEFICIENCY IN REPAYMENT. - 63-719. TAX DEED FOR DEFICIENCY IN REPAYMENT. Any amount of...
Section 63-720 - RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS. - 63-720. RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS. (1) In...
Section 63-721 - KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. - 63-721. KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. Every person...
Chapter 8 - LEVY AND APPORTIONMENT OF TAXES
Section 63-801 - ANNUAL STATE PROPERTY TAX LEVY. - 63-801. ANNUAL STATE PROPERTY TAX LEVY. (1) The county commissioners...
Section 63-802 - LIMITATION ON BUDGET REQUESTS — LIMITATION ON TAX CHARGES — EXCEPTIONS. - 63-802. LIMITATION ON BUDGET REQUESTS — LIMITATION ON TAX CHARGES...
Section 63-802A - NOTICE OF BUDGET HEARING. - 63-802A. NOTICE OF BUDGET HEARING. (1) Not later than April...
Section 63-802C - ELECTION TO CREATE A NEW TAXING DISTRICT. - 63-802C. ELECTION TO CREATE A NEW TAXING DISTRICT. (1) In...
Section 63-803 - CERTIFICATION OF BUDGETS IN DOLLARS. - 63-803. CERTIFICATION OF BUDGETS IN DOLLARS. (1) Whenever any taxing...
Section 63-804 - FILING COPY OF BUDGET. - 63-804. FILING COPY OF BUDGET. The council, trustees, board or...
Section 63-805 - ANNUAL LEVIES. - 63-805. ANNUAL LEVIES. (1) The county commissioners of each county...
Section 63-806 - WARRANT REDEMPTION FUND. - 63-806. WARRANT REDEMPTION FUND. (1) Upon the same property and...
Section 63-807 - LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR. - 63-807. LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR....
Section 63-808 - RECORD OF PROCEEDINGS. - 63-808. RECORD OF PROCEEDINGS. (1) The clerk of the board...
Section 63-809 - UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE. - 63-809. UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION —...
Section 63-810 - ERRONEOUS LEVY — CORRECTIVE ACTION. - 63-810. ERRONEOUS LEVY — CORRECTIVE ACTION. (1) Whenever the county...
Section 63-811 - COMPUTATION OF PROPERTY TAXES — DUTY OF COUNTY AUDITOR. - 63-811. COMPUTATION OF PROPERTY TAXES — DUTY OF COUNTY AUDITOR....
Section 63-812 - ACCOUNTING AND COLLECTION OF PROPERTY TAXES. - 63-812. ACCOUNTING AND COLLECTION OF PROPERTY TAXES. The tax collector...
Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES
Section 63-901 - PROPERTY TAXES PAYABLE ONLY IN LEGAL TENDER. - 63-901. PROPERTY TAXES PAYABLE ONLY IN LEGAL TENDER. All property...
Section 63-902 - PROPERTY TAX NOTICE AND RECEIPTS — DUTY OF TAX COLLECTOR. - 63-902. PROPERTY TAX NOTICE AND RECEIPTS — DUTY OF TAX...
Section 63-903 - WHEN PAYABLE. - 63-903. WHEN PAYABLE. (1) All property taxes extended on the...
Section 63-904 - SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY. - 63-904. SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL...
Section 63-905 - RECEIPT FOR PROPERTY TAXES PAID. - 63-905. RECEIPT FOR PROPERTY TAXES PAID. Upon payment of property...
Section 63-906 - INTERIM PAYMENT ACCOUNT — RECEIPT FOR DEPOSITS. - 63-906. INTERIM PAYMENT ACCOUNT — RECEIPT FOR DEPOSITS. Any person,...
Section 63-907 - ENTRY OF DELINQUENT TAX — DUTY OF COUNTY TREASURER. - 63-907. ENTRY OF DELINQUENT TAX — DUTY OF COUNTY TREASURER....
Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
Section 63-1001 - EFFECT OF DELINQUENCY — INTEREST RATE. - 63-1001. EFFECT OF DELINQUENCY — INTEREST RATE. To avoid delinquency,...
Section 63-1002 - PAYMENT OF DELINQUENCY — ORDER — RECEIPT. - 63-1002. PAYMENT OF DELINQUENCY — ORDER — RECEIPT. (1) Whenever...
Section 63-1003 - LIEN AND EFFECT OF DELINQUENCY. - 63-1003. LIEN AND EFFECT OF DELINQUENCY. (1) Any delinquency on...
Section 63-1004 - PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY. - 63-1004. PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY. (1) The record...
Section 63-1005 - PENDING ISSUE OF TAX DEED — GENERAL PROVISIONS — NOTICE. - 63-1005. PENDING ISSUE OF TAX DEED — GENERAL PROVISIONS —...
Section 63-1006 - HEARING AND ISSUANCE OF TAX DEED. - 63-1006. HEARING AND ISSUANCE OF TAX DEED. (1) When a...
Section 63-1007 - REDEMPTION — EXPIRATION OF RIGHT. - 63-1007. REDEMPTION — EXPIRATION OF RIGHT. (1) After the issuance...
Section 63-1008 - EFFECT OF TAX DEED AS EVIDENCE. - 63-1008. EFFECT OF TAX DEED AS EVIDENCE. (1) The matters...
Section 63-1009 - EFFECT OF TAX DEED AS CONVEYANCE. - 63-1009. EFFECT OF TAX DEED AS CONVEYANCE. The deed conveys...
Section 63-1010 - DEEDS UPON REDEMPTION. - 63-1010. DEEDS UPON REDEMPTION. In all cases where real property...
Section 63-1011 - POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS. - 63-1011. POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF...
Section 63-1012 - SALE OF PERSONAL PROPERTY UPON DELINQUENCY. - 63-1012. SALE OF PERSONAL PROPERTY UPON DELINQUENCY. (1) Upon a...
Section 63-1013 - WARRANTS OF DISTRAINT — SERVICE AND EXECUTION. - 63-1013. WARRANTS OF DISTRAINT — SERVICE AND EXECUTION. (1) All...
Section 63-1014 - REMOVAL OR SALE OR REPOSSESSION OF PERSONAL PROPERTY BEFORE PAYMENT OF PROPERTY TAXES ON PROPERTY ROLLS. - 63-1014. REMOVAL OR SALE OR REPOSSESSION OF PERSONAL PROPERTY BEFORE...
Section 63-1015 - APPORTIONMENT OF PROCEEDS FROM REDEMPTION. - 63-1015. APPORTIONMENT OF PROCEEDS FROM REDEMPTION. Upon the redemption from...
Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
Section 63-1101 - SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX — DUTY OF TAX COLLECTOR. - 63-1101. SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX...
Section 63-1102 - SALE. - 63-1102. SALE. The sale must be made after one (1)...
Section 63-1103 - DISPOSITION OF PROCEEDS. - 63-1103. DISPOSITION OF PROCEEDS. The sheriff shall collect from the...
Section 63-1104 - BILL OF SALE. - 63-1104. BILL OF SALE. On payment of the amount bid...
Section 63-1105 - RESALE. - 63-1105. RESALE. In the event of the refusal of any...
Section 63-1106 - SALE OF ADDITIONAL PROPERTY. - 63-1106. SALE OF ADDITIONAL PROPERTY. In the event that the...
Section 63-1107 - DISPOSITION OF EXCESS. - 63-1107. DISPOSITION OF EXCESS. All excess over the property taxes...
Section 63-1108 - PURCHASE BY COUNTY. - 63-1108. PURCHASE BY COUNTY. In the event that no person...
Chapter 12 - SETTLEMENT OF REVENUE OFFICERS
Section 63-1201 - MONTHLY AND FINAL SETTLEMENT OF TAX COLLECTOR. - 63-1201. MONTHLY AND FINAL SETTLEMENT OF TAX COLLECTOR. On the...
Section 63-1202 - SETTLEMENT BY COUNTY AUDITOR. - 63-1202. SETTLEMENT BY COUNTY AUDITOR. (1) The county auditor must,...
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW
Section 63-1301 - APPLICATION TO TAXING DISTRICTS. - 63-1301. APPLICATION TO TAXING DISTRICTS. The provisions of this title...
Section 63-1302 - CANCELLATION AND REFUND OF PROPERTY TAX. - 63-1302. CANCELLATION AND REFUND OF PROPERTY TAX. (1) The county...
Section 63-1303 - ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR. - 63-1303. ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES...
Section 63-1304 - ADJUSTMENT OF LATE CHARGES OR INTEREST. - 63-1304. ADJUSTMENT OF LATE CHARGES OR INTEREST. The county commissioners...
Section 63-1305 - REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS. - 63-1305. REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF...
Section 63-1305C - TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A TAX EXEMPT PROPERTY. - 63-1305C. TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A...
Section 63-1306 - PROCEDURE AND PROOF OF PAYMENT. - 63-1306. PROCEDURE AND PROOF OF PAYMENT. (1) No procedure or...
Section 63-1307 - TRANSMISSION OF FUNDS TO STATE TREASURER. - 63-1307. TRANSMISSION OF FUNDS TO STATE TREASURER. All moneys required...
Section 63-1308 - PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY. - 63-1308. PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION...
Section 63-1309 - SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION BARS SUBSEQUENT ELECTIONS FOR SPECIFIED TIME — EXCEPTION — BOARD OF EDUCATION MAY CONDUCT ELECTION — MUNICIPALITIES, WATER OR SEWER DISTRICTS MAY CONDUCT BOND ELECTION. - 63-1309. SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION...
Section 63-1310 - DESTRUCTION OF PERSONAL PROPERTY. - 63-1310. DESTRUCTION OF PERSONAL PROPERTY. In the event of the...
Section 63-1311 - FEES FOR SERVICES. - 63-1311. FEES FOR SERVICES. (1) Notwithstanding any other provision of...
Section 63-1311A - ADVERTISEMENT OF AND HEARING ON FEE INCREASES. - 63-1311A. ADVERTISEMENT OF AND HEARING ON FEE INCREASES. No taxing...
Section 63-1312 - MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION. - 63-1312. MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION. (1) Prior...
Section 63-1313 - LIMITATION ON PROPERTY TAXES — VALUE OF REAL AND PERSONAL PROPERTY — SPECIAL TAX LEVIES. - 63-1313. LIMITATION ON PROPERTY TAXES — VALUE OF REAL AND...
Section 63-1314 - COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY. - 63-1314. COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY....
Section 63-1315 - FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION. - 63-1315. FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION. (1) A nonschool...
Section 63-1316 - ELECTION — AUTHORIZATION OF GOVERNING BODY. - 63-1316. ELECTION — AUTHORIZATION OF GOVERNING BODY. (1) No nonschool...
Chapter 14 - ENFORCEMENT — PENALTIES
Section 63-1401 - AUTHORITY OF ASSESSOR — DUTY OF ASSESSOR. - 63-1401. AUTHORITY OF ASSESSOR — DUTY OF ASSESSOR. (1) The...
Section 63-1402 - VIOLATIONS. - 63-1402. VIOLATIONS. (1) It is a misdemeanor: (a) For any...
Section 63-1403 - SUITS BY ATTORNEY GENERAL. - 63-1403. SUITS BY ATTORNEY GENERAL. (1) The attorney general of...
Section 63-1404 - COMPLIANCE OF PUBLIC OFFICERS WITH RULES AND ORDERS OF STATE TAX COMMISSION. - 63-1404. COMPLIANCE OF PUBLIC OFFICERS WITH RULES AND ORDERS OF...
Section 63-1405 - REMOVAL OF OFFICERS. - 63-1405. REMOVAL OF OFFICERS. Any county officer upon whom any...
Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS
Section 63-1501 - DEFINITIONS. - 63-1501. DEFINITIONS. As used in this act, the following terms...
Section 63-1502 - CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS. - 63-1502. CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS. Before entering...
Section 63-1503 - CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT. - 63-1503. CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES...
Section 63-1504 - DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES. - 63-1504. DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES....
Section 63-1505 - PENALTY FOR DERELICTION OF DUTY. - 63-1505. PENALTY FOR DERELICTION OF DUTY. Any officer of a...
Chapter 16 - PREPAYMENT OF TAXES
Section 63-1601 - DECLARATION OF INTENT. - 63-1601. DECLARATION OF INTENT. It is the intent of the...
Section 63-1602 - PETITION FOR PERMISSION TO PREPAY TAXES. - 63-1602. PETITION FOR PERMISSION TO PREPAY TAXES. In order to...
Section 63-1603 - HEARING AND ORDER. - 63-1603. HEARING AND ORDER. (1) On receipt of a petition...
Section 63-1604 - LOCAL IMPACT COMMITTEE. - 63-1604. LOCAL IMPACT COMMITTEE. If a local impact committee is...
Section 63-1605 - LOCAL IMPACT FUND. - 63-1605. LOCAL IMPACT FUND. In each county in which a...
Section 63-1606 - PREPAYMENT OPTIONAL. - 63-1606. PREPAYMENT OPTIONAL. Prepayment of ad valorem taxes under the...
Section 63-1607 - CREDIT FOR PREPAID TAXES. - 63-1607. CREDIT FOR PREPAID TAXES. During the last one-half (1/2)...
Section 63-1608 - LAPSE OF UNUSED CREDIT. - 63-1608. LAPSE OF UNUSED CREDIT. If for any reason during...
Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS
Section 63-1701 - DEFINITIONS. - 63-1701. DEFINITIONS. As used in this chapter, unless the context...
Section 63-1702 - LANDS OF LESS THAN FIVE ACRES. - 63-1702. LANDS OF LESS THAN FIVE ACRES. Land parcels of...
Section 63-1703 - CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER — LIMITATIONS. - 63-1703. CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY...
Section 63-1704 - LARGE-SIZE FOREST TRACTS. - 63-1704. LARGE-SIZE FOREST TRACTS. Tracts of forest lands which consist...
Section 63-1705 - TAXATION OF FOREST LANDS UNDER THE PRODUCTIVITY OPTION. - 63-1705. TAXATION OF FOREST LANDS UNDER THE PRODUCTIVITY OPTION. (1)...
Section 63-1705A - CLASSIFICATION OF FOREST LANDS. - 63-1705A. CLASSIFICATION OF FOREST LANDS. (1) The state shall be...
Section 63-1706 - YIELD TAX ON APPLICABLE FOREST PRODUCTS. - 63-1706. YIELD TAX ON APPLICABLE FOREST PRODUCTS. (1) All forest...
Section 63-1707 - EXAMINATION OF RECORDS. - 63-1707. EXAMINATION OF RECORDS. In order to properly administer the...
Section 63-1708 - PROPERTY EXEMPT FROM TAXATION. - 63-1708. PROPERTY EXEMPT FROM TAXATION. The following property is exempt...
Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES
Section 63-1801 - SHORT TITLE. - 63-1801. SHORT TITLE. This act may be cited as the...
Section 63-1802 - LEGISLATIVE INTENT. - 63-1802. LEGISLATIVE INTENT. This act is designed to promote access...
Section 63-1803 - DEFINITIONS. - 63-1803. DEFINITIONS. In this chapter: (1) "Local government" means any...
Section 63-1804 - LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION OF TAX. - 63-1804. LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES — COLLECTION...
Chapter 23 - LICENSE TAXES
Section 63-2301 - LICENSES PREPARED — PRINTED — ACCOUNTING. - 63-2301. LICENSES PREPARED — PRINTED — ACCOUNTING. (1) The county...
Section 63-2302 - LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS. - 63-2302. LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS. A license...
Section 63-2303 - PAWNBROKER’S LICENSE. - 63-2303. PAWNBROKER’S LICENSE. Each pawnbroker whose business is located in...
Section 63-2305 - BRIDGE AND FERRY LICENSE. - 63-2305. BRIDGE AND FERRY LICENSE. Licenses to take tolls on...
Section 63-2306 - MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY. - 63-2306. MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY....
Section 63-2307 - SUITS FOR RECOVERY OF LICENSE TAX. - 63-2307. SUITS FOR RECOVERY OF LICENSE TAX. Against any person...
Section 63-2308 - PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION. - 63-2308. PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL...
Section 63-2309 - PENALTY FOR VIOLATIONS. - 63-2309. PENALTY FOR VIOLATIONS. Anyone failing to comply with any...
Chapter 24 - FUELS TAX
Section 63-2401 - DEFINITIONS. - 63-2401. DEFINITIONS. In this chapter: (1) "Aircraft engine fuel" means:...
Section 63-2402 - IMPOSITION OF TAX UPON MOTOR FUEL. - 63-2402. IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax...
Section 63-2403 - RECEIPT OF MOTOR FUEL — DETERMINATION. - 63-2403. RECEIPT OF MOTOR FUEL — DETERMINATION. Motor fuel is...
Section 63-2404 - METHOD OF MEASUREMENT OF GALLONS RECEIVED. - 63-2404. METHOD OF MEASUREMENT OF GALLONS RECEIVED. Motor fuels and...
Section 63-2405 - PAYMENT OF TAX. - 63-2405. PAYMENT OF TAX. The excise tax imposed by section...
Section 63-2406 - DISTRIBUTOR REPORTS. - 63-2406. DISTRIBUTOR REPORTS. (1) Each distributor shall, not later than...
Section 63-2407 - DEDUCTIONS AUTHORIZED. - 63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct from his...
Section 63-2408 - AIRCRAFT ENGINE FUEL TAX. - 63-2408. AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is...
Section 63-2410 - REFUND OF GASOLINE TAX PROCEDURE. - 63-2410. REFUND OF GASOLINE TAX PROCEDURE. (1) Any person who...
Section 63-2412 - DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT ENGINE FUEL. - 63-2412. DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND...
Section 63-2418 - DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS. - 63-2418. DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS....
Section 63-2421 - USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS. - 63-2421. USE TAX — RETURNS AND PAYMENT OF USE TAX...
Section 63-2423 - CREDITS AND REFUNDS TO CONSUMERS. - 63-2423. CREDITS AND REFUNDS TO CONSUMERS. (1) Any person who...
Section 63-2424 - GASEOUS SPECIAL FUELS. - 63-2424. GASEOUS SPECIAL FUELS. (1) In the case of gaseous...
Section 63-2425 - DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A HIGHWAY. - 63-2425. DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE...
Section 63-2427 - ADMINISTRATION. - 63-2427. ADMINISTRATION. The commission shall enforce the provisions of this...
Section 63-2427A - MOTOR FUEL DISTRIBUTOR LICENSE. - 63-2427A. MOTOR FUEL DISTRIBUTOR LICENSE. (1) It is unlawful for...
Section 63-2427B - LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS. - 63-2427B. LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS. (1) In lieu...
Section 63-2427C - LIMITED DISTRIBUTOR LICENSE. - 63-2427C. LIMITED DISTRIBUTOR LICENSE. A limited distributor license will be...
Section 63-2428 - BONDING. - 63-2428. BONDING. (1) At the time an application for a...
Section 63-2429 - REQUIRED RECORDS. - 63-2429. REQUIRED RECORDS. (1) Every distributor and every special fuels...
Section 63-2431 - TAX IN LIEU OF ALL OTHER TAXES IMPOSED. - 63-2431. TAX IN LIEU OF ALL OTHER TAXES IMPOSED. The...
Section 63-2432 - CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION. - 63-2432. CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE —...
Section 63-2434 - ENFORCEMENT PROVISIONS. - 63-2434. ENFORCEMENT PROVISIONS. For the purpose of carrying out its...
Section 63-2436 - REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS. - 63-2436. REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS. The commission...
Section 63-2437 - INSTATE PIPELINE TERMINAL AND STORAGE REPORTS. - 63-2437. INSTATE PIPELINE TERMINAL AND STORAGE REPORTS. The commission may...
Section 63-2438 - INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. - 63-2438. INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall...
Section 63-2439 - REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. - 63-2439. REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL...
Section 63-2440 - EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS. - 63-2440. EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS...
Section 63-2442 - EXCHANGE OF INFORMATION AGREEMENTS. - 63-2442. EXCHANGE OF INFORMATION AGREEMENTS. For the purpose of administering...
Section 63-2442A - INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS. - 63-2442A. INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS....
Section 63-2444 - EFFECT OF TRIBAL AGREEMENTS. - 63-2444. EFFECT OF TRIBAL AGREEMENTS. Taxes imposed by this chapter...
Section 63-2450 - VIOLATIONS IN GENERAL. - 63-2450. VIOLATIONS IN GENERAL. (1) It is unlawful for any...
Section 63-2455 - SPECIFIC VIOLATIONS. - 63-2455. SPECIFIC VIOLATIONS. (1) It is unlawful for any person...
Section 63-2460 - PENALTIES. - 63-2460. PENALTIES. (1) Any person who violates any provision of...
Section 63-2470 - ENFORCEMENT OF LICENSING PROVISIONS. - 63-2470. ENFORCEMENT OF LICENSING PROVISIONS. (1) A licensee may cancel...
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2501 - PURPOSE. - 63-2501. PURPOSE. It is the intent and purpose of this...
Section 63-2502 - DEFINITIONS. - 63-2502. DEFINITIONS. For the purpose of this act, unless otherwise...
Section 63-2503 - PERMITS. - 63-2503. PERMITS. (1) It shall be unlawful for a person...
Section 63-2504 - QUALIFICATIONS OF WHOLESALERS. - 63-2504. QUALIFICATIONS OF WHOLESALERS. No wholesaler may be issued a...
Section 63-2505 - TRANSPORTATION OF CIGARETTES. - 63-2505. TRANSPORTATION OF CIGARETTES. (1) It shall be unlawful for...
Section 63-2506 - IMPOSITION OF TAX. - 63-2506. IMPOSITION OF TAX. (1) On and after July 1,...
Section 63-2507 - STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES. - 63-2507. STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES....
Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE. - 63-2508. STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES...
Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS. - 63-2509. COMPENSATION FOR AFFIXING STAMPS. On and after July 1,...
Section 63-2510 - PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS. - 63-2510. PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS....
Section 63-2510A - BONDING. - 63-2510A. BONDING. (1) At the time an application for a...
Section 63-2511 - RECORDS TO BE KEPT — INSPECTION. - 63-2511. RECORDS TO BE KEPT — INSPECTION. Each wholesaler of...
Section 63-2512 - PENALTIES. - 63-2512. PENALTIES. The penalties herein prescribed are not intended as...
Section 63-2513 - CONTRABAND ARTICLES. - 63-2513. CONTRABAND ARTICLES. Any unstamped cigarettes held, owned, possessed or...
Section 63-2514 - SEARCH AND SEIZURE. - 63-2514. SEARCH AND SEIZURE. When the state tax commission has...
Section 63-2515 - COMPROMISE AND CONFISCATION. - 63-2515. COMPROMISE AND CONFISCATION. When it is shown to the...
Section 63-2516 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO. - 63-2516. COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO....
Section 63-2517 - JURISDICTION OVER NONRESIDENTS. - 63-2517. JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due and...
Section 63-2519 - CIVIL ACTION — INJUNCTION. - 63-2519. CIVIL ACTION — INJUNCTION. If the state tax commission...
Section 63-2520 - DISTRIBUTION OF MONEYS COLLECTED. - 63-2520. DISTRIBUTION OF MONEYS COLLECTED. Revenues received from the taxes...
Section 63-2521 - REFUNDS — LIMITATIONS — INTEREST. - 63-2521. REFUNDS — LIMITATIONS — INTEREST. (1) Where there has...
Section 63-2522 - IMPOSITION AND RATE OF TAX. - 63-2522. IMPOSITION AND RATE OF TAX. Commencing March 1, 1987,...
Section 63-2523 - PROHIBITIONS. - 63-2523. PROHIBITIONS. It shall be unlawful for any person: (1)...
Section 63-2525 - CRIMINAL PENALTIES. - 63-2525. CRIMINAL PENALTIES. Any person that violates or fails to...
Section 63-2526 - ADMINISTRATIVE SANCTIONS. - 63-2526. ADMINISTRATIVE SANCTIONS. (1) The state tax commission may revoke...
Section 63-2527 - GENERAL PROVISIONS. - 63-2527. GENERAL PROVISIONS. (1) It shall be the duty of...
Section 63-2528 - DEFINITIONS. - 63-2528. DEFINITIONS. The definitions set forth in section 63-2502, Idaho...
Section 63-2529 - APPLICABILITY. - 63-2529. APPLICABILITY. (1) This act does not apply to: (a)...
Section 63-2551 - TOBACCO PRODUCTS TAX — DEFINITIONS. - 63-2551. TOBACCO PRODUCTS TAX — DEFINITIONS. As used in this...
Section 63-2552 - TAX IMPOSED — RATE. - 63-2552. TAX IMPOSED — RATE. (1) From and after July...
Section 63-2552A - ADDITIONAL TAX IMPOSED — RATE. - 63-2552A. ADDITIONAL TAX IMPOSED — RATE. (1) In addition to...
Section 63-2552B - TOBACCO PRODUCTS USE TAX. - 63-2552B. TOBACCO PRODUCTS USE TAX. Any person who does not...
Section 63-2553 - LEGISLATIVE INTENT. - 63-2553. LEGISLATIVE INTENT. It is the intent and purpose of...
Section 63-2554 - PERMIT REQUIRED. - 63-2554. PERMIT REQUIRED. No person shall engage in the business...
Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION. - 63-2555. BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND...
Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER. - 63-2556. PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE...
Section 63-2557 - INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION. - 63-2557. INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER...
Section 63-2558 - RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION. - 63-2558. RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST...
Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID. - 63-2559. WHEN CREDIT MAY BE OBTAINED FOR TAX PAID. (1)...
Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE. - 63-2560. TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY...
Section 63-2561 - TITLE OF ACT. - 63-2561. TITLE OF ACT. This act may be cited as...
Section 63-2562 - ADDITIONS AND PENALTIES. - 63-2562. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided...
Section 63-2563 - COLLECTION AND ENFORCEMENT. - 63-2563. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided...
Section 63-2564 - DISTRIBUTION OF TAX REVENUES. - 63-2564. DISTRIBUTION OF TAX REVENUES. (1) The revenues received from...
Section 63-2565 - REFUNDS, LIMITATIONS, INTEREST. - 63-2565. REFUNDS, LIMITATIONS, INTEREST. (a) Where there has been an...
Chapter 27 - LICENSE TAX ON ELECTRICITY
Section 63-2701 - STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX. - 63-2701. STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX. (1) In...
Section 63-2702 - PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES. - 63-2702. PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST...
Section 63-2702A - REFUNDS — LIMITATIONS — INTEREST. - 63-2702A. REFUNDS — LIMITATIONS — INTEREST. (1) If the tax...
Section 63-2703 - CERTIFICATE OF PRODUCER — CONTENTS. - 63-2703. CERTIFICATE OF PRODUCER — CONTENTS. Every producer referred to...
Section 63-2704 - STATEMENT OF KILOWATT HOURS PRODUCED. - 63-2704. STATEMENT OF KILOWATT HOURS PRODUCED. Every such producer shall...
Section 63-2705 - EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES. - 63-2705. EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES....
Section 63-2706 - COMPLIANCE BY SUBSEQUENT OWNERS. - 63-2706. COMPLIANCE BY SUBSEQUENT OWNERS. Any producer of electricity or...
Section 63-2707 - PENALTY FOR FALSE STATEMENT OR AFFIDAVIT. - 63-2707. PENALTY FOR FALSE STATEMENT OR AFFIDAVIT. Any person, officer,...
Section 63-2708 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO. - 63-2708. COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO....
Section 63-2711 - SEPARABILITY. - 63-2711. SEPARABILITY. If any section or provision of this chapter...
Chapter 28 - TAXATION OF PROFITS OF MINES
Section 63-2801 - VALUATION OF MINES FOR TAXATION. - 63-2801. VALUATION OF MINES FOR TAXATION. All mines and mining...
Section 63-2802 - NET PROFITS DEFINED. - 63-2802. NET PROFITS DEFINED. The term "net profits," as employed...
Section 63-2803 - STATEMENT OF NET PROFITS. - 63-2803. STATEMENT OF NET PROFITS. Every person, corporation or association...
Section 63-2804 - STATEMENT AS TO ENTIRE GROUP. - 63-2804. STATEMENT AS TO ENTIRE GROUP. Where the same person...
Section 63-2805 - FALSE STATEMENTS CONSTITUTE PERJURY. - 63-2805. FALSE STATEMENTS CONSTITUTE PERJURY. If any one herein required...
Section 63-2806 - EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT. - 63-2806. EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT. The...
Section 63-2807 - CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE. - 63-2807. CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE. All information derived...
Section 63-2808 - ASSESSMENT WITHOUT STATEMENT. - 63-2808. ASSESSMENT WITHOUT STATEMENT. If any person, corporation or association,...
Section 63-2809 - ASSESSMENT BOOK. - 63-2809. ASSESSMENT BOOK. The assessor must prepare at the time...
Section 63-2810 - GENERAL DUTIES OF OFFICERS. - 63-2810. GENERAL DUTIES OF OFFICERS. The duties of the assessor,...
Section 63-2811 - COLLECTION OF TAX LIEN. - 63-2811. COLLECTION OF TAX LIEN. The tax mentioned in the...
Chapter 30 - INCOME TAX
Section 63-3001 - TITLE. - 63-3001. TITLE. This act shall be known and may be...
Section 63-3002 - DECLARATION OF INTENT. - 63-3002. DECLARATION OF INTENT. It is the intent of the...
Section 63-3003 - DEFINITIONS. - 63-3003. DEFINITIONS. When used in this act, the terms defined...
Section 63-3004 - INTERNAL REVENUE CODE. - 63-3004. INTERNAL REVENUE CODE. The term "Internal Revenue Code" means...
Section 63-3005 - PERSON. - 63-3005. PERSON. The term "person" means an individual, a trust...
Section 63-3006 - CORPORATION. - 63-3006. CORPORATION. The term "corporation" includes any corporation formed under...
Section 63-3006A - LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION. - 63-3006A. LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION. Notwithstanding the...
Section 63-3006B - PARTNERSHIP. - 63-3006B. PARTNERSHIP. "Partnership" shall be as defined in section 7701...
Section 63-3006C - PASS-THROUGH ENTITY. - 63-3006C. PASS-THROUGH ENTITY. The term "pass-through entity" as used in...
Section 63-3007 - FIDUCIARY. - 63-3007. FIDUCIARY. The term "fiduciary" means a guardian, trustee, executor,...
Section 63-3008 - INDIVIDUAL. - 63-3008. INDIVIDUAL. The term "individual" means a natural person. History:...
Section 63-3009 - TAXPAYER. - 63-3009. TAXPAYER. The term "taxpayer" means any person subject to...
Section 63-3010 - TAXABLE YEAR. - 63-3010. TAXABLE YEAR. The term "taxable year" with respect to...
Section 63-3011 - GROSS INCOME. - 63-3011. GROSS INCOME. The term "gross income" means gross income...
Section 63-3011A - ADJUSTED GROSS INCOME. - 63-3011A. ADJUSTED GROSS INCOME. The term "adjusted gross income" means...
Section 63-3011B - TAXABLE INCOME. - 63-3011B. TAXABLE INCOME. The term "taxable income" means federal taxable...
Section 63-3011C - IDAHO TAXABLE INCOME. - 63-3011C. IDAHO TAXABLE INCOME. The term "Idaho taxable income" means...
Section 63-3012 - INCLUDES AND INCLUDING. - 63-3012. INCLUDES AND INCLUDING. The terms "includes" and "including" when...
Section 63-3013 - RESIDENT. - 63-3013. RESIDENT. (1) The term "resident," for income tax purposes,...
Section 63-3013A - PART-YEAR RESIDENT. - 63-3013A. PART-YEAR RESIDENT. The term "part-year resident," for income tax...
Section 63-3014 - NONRESIDENT. - 63-3014. NONRESIDENT. The term "nonresident" means any individual who is...
Section 63-3015 - ESTATES AND TRUSTS. - 63-3015. ESTATES AND TRUSTS. [EFFECTIVE UNTIL JANUARY 3, 2023] (1)...
Section 63-3016 - PAID OR INCURRED AND PAID OR ACCRUED. - 63-3016. PAID OR INCURRED AND PAID OR ACCRUED. The terms...
Section 63-3017 - EMPLOYER. - 63-3017. EMPLOYER. The term "employer" means "employer" as defined in...
Section 63-3018 - EMPLOYEE. - 63-3018. EMPLOYEE. The term "employee" means "employee" as defined in...
Section 63-3020 - FARMER. - 63-3020. FARMER. The term "farmer" means any person over two-thirds...
Section 63-3021 - NET OPERATING LOSS. - 63-3021. NET OPERATING LOSS. (a) The term "net operating loss"...
Section 63-3021A - CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME. - 63-3021A. CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS...
Section 63-3022 - ADJUSTMENTS TO TAXABLE INCOME. - 63-3022. ADJUSTMENTS TO TAXABLE INCOME. The additions and subtractions set...
Section 63-3022A - DEDUCTION OF CERTAIN RETIREMENT BENEFITS. - 63-3022A. DEDUCTION OF CERTAIN RETIREMENT BENEFITS. (a) An amount specified...
Section 63-3022B - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES. - 63-3022B. DEDUCTION FOR ENERGY EFFICIENCY UPGRADES. (1) An individual taxpayer...
Section 63-3022C - DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE. - 63-3022C. DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE. (1) An...
Section 63-3022D - DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES. - 63-3022D. DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES....
Section 63-3022E - HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. - 63-3022E. HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR...
Section 63-3022F - COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT. - 63-3022F. COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD...
Section 63-3022G - MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT. - 63-3022G. MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR...
Section 63-3022H - DEDUCTION OF CAPITAL GAINS. - 63-3022H. DEDUCTION OF CAPITAL GAINS. (1) If an individual taxpayer...
Section 63-3022I - ADOPTION EXPENSES. - 63-3022I. ADOPTION EXPENSES. For taxable years commencing on or after...
Section 63-3022J - DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. - 63-3022J. DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. (1) Any individual...
Section 63-3022K - MEDICAL SAVINGS ACCOUNT. - 63-3022K. MEDICAL SAVINGS ACCOUNT. (1) For taxable years commencing on...
Section 63-3022L - INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY OR BENEFICIARIES OF A TRUST OR ESTATE. - 63-3022L. INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A...
Section 63-3022M - EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME. - 63-3022M. EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME. For...
Section 63-3022N - MARRIAGE PENALTY ADJUSTMENT. - 63-3022N. MARRIAGE PENALTY ADJUSTMENT. (1) To eliminate from the calculation...
Section 63-3022O - ADJUSTMENT — PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 — SMALL BUSINESS EXPENSES — LIMITATIONS ON ASSESSMENTS AND REFUNDS. - 63-3022O. ADJUSTMENT — PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 —...
Section 63-3022P - HEALTH INSURANCE COSTS. - 63-3022P. HEALTH INSURANCE COSTS. With respect to an individual taxpayer,...
Section 63-3022Q - LONG-TERM CARE INSURANCE. - 63-3022Q. LONG-TERM CARE INSURANCE. For taxable years commencing on or...
Section 63-3022R - CERTAIN LOSS RECOVERIES. - 63-3022R. CERTAIN LOSS RECOVERIES. If taxable income includes recovered amounts...
Section 63-3022S - INCOME EARNED ON AN INDIAN RESERVATION. - 63-3022S. INCOME EARNED ON AN INDIAN RESERVATION. A taxpayer who...
Section 63-3022U - DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. - 63-3022U. DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. A taxpayer may deduct...
Section 63-3022V - DEDUCTION FOR FIRST-TIME HOME BUYERS. - 63-3022V. DEDUCTION FOR FIRST-TIME HOME BUYERS. (1) As used in...
Section 63-3023 - TRANSACTING BUSINESS. - 63-3023. TRANSACTING BUSINESS. Subject only to the limitations of the...
Section 63-3024 - INDIVIDUALS’ TAX AND TAX ON ESTATES AND TRUSTS. - 63-3024. INDIVIDUALS’ TAX AND TAX ON ESTATES AND TRUSTS. [EFFECTIVE...
Section 63-3024A - FOOD TAX CREDITS AND REFUNDS. - 63-3024A. FOOD TAX CREDITS AND REFUNDS. (1) Any resident individual...
Section 63-3024B - IDAHO TAX REBATE FUND. - 63-3024B. IDAHO TAX REBATE FUND. (1) There is hereby created...
Section 63-3025 - TAX ON CORPORATE INCOME. - 63-3025. TAX ON CORPORATE INCOME. [EFFECTIVE UNTIL JANUARY 3, 2023]...
Section 63-3025A - FRANCHISE TAX. - 63-3025A. FRANCHISE TAX. (1) For taxable years commencing on and...
Section 63-3025B - ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER. - 63-3025B. ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER....
Section 63-3025C - CORPORATIONS EXEMPT FROM MINIMUM TAX. - 63-3025C. CORPORATIONS EXEMPT FROM MINIMUM TAX. The minimum tax provisions...
Section 63-3025D - PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. - 63-3025D. PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER...
Section 63-3026 - COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES. - 63-3026. COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND...
Section 63-3026A - COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES. - 63-3026A. COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS,...
Section 63-3026B - AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT. - 63-3026B. AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT....
Section 63-3027 - COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS. - 63-3027. COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS....
Section 63-3027A - COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO SECTION 63-3027, IDAHO CODE. - 63-3027A. COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO...
Section 63-3027B - WATER’S-EDGE ELECTION. - 63-3027B. WATER’S-EDGE ELECTION. (a) A qualified taxpayer, as defined in...
Section 63-3027C - ELECTION IS BINDING — TREATMENT OF DIVIDENDS. - 63-3027C. ELECTION IS BINDING — TREATMENT OF DIVIDENDS. (a) A...
Section 63-3027D - PRESUMPTIONS AND BURDENS OF PROOF. - 63-3027D. PRESUMPTIONS AND BURDENS OF PROOF. (a) A qualified taxpayer...
Section 63-3027E - OPERATIVE DATES. - 63-3027E. OPERATIVE DATES. (a) Sections 63-3027B through 63-3027E, Idaho Code,...
Section 63-3029 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE. - 63-3029. CREDIT FOR INCOME TAXES PAID ANOTHER STATE. (1) A...
Section 63-3029A - INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. - 63-3029A. INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. At...
Section 63-3029B - INCOME TAX CREDIT FOR CAPITAL INVESTMENT. - 63-3029B. INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) At the...
Section 63-3029C - INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS — LIMITATION. - 63-3029C. INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS — LIMITATION....
Section 63-3029D - TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE. - 63-3029D. TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR...
Section 63-3029F - CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS. - 63-3029F. CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS. (1) Subject to...
Section 63-3029G - CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE — CARRYFORWARD. - 63-3029G. CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE —...
Section 63-3029I - INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. - 63-3029I. INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. (1)...
Section 63-3029K - TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES. - 63-3029K. TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES. (1) As...
Section 63-3029L - CHILD TAX CREDIT. - 63-3029L. CHILD TAX CREDIT. (1) For taxable years beginning on...
Section 63-3029M - INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE SAVINGS PROGRAM ACCOUNTS. - 63-3029M. INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE...
Section 63-3029P - PRIORITY OF CREDITS. - 63-3029P. PRIORITY OF CREDITS. When a taxpayer subject to any...
Section 63-3030 - PERSONS REQUIRED TO MAKE RETURNS OF INCOME. - 63-3030. PERSONS REQUIRED TO MAKE RETURNS OF INCOME. (a) Returns...
Section 63-3030A - MANDATE TO COMPEL RETURN. - 63-3030A. MANDATE TO COMPEL RETURN. (a) If a taxpayer fails...
Section 63-3031 - JOINT RETURNS. - 63-3031. JOINT RETURNS. (a) A husband and wife may make...
Section 63-3032 - TIME FOR FILING INCOME TAX RETURNS. - 63-3032. TIME FOR FILING INCOME TAX RETURNS. (1) Except as...
Section 63-3033 - EXTENSION OF TIME. - 63-3033. EXTENSION OF TIME. (a) Taxpayers shall have an automatic...
Section 63-3034 - PAYMENT OF TAX. - 63-3034. PAYMENT OF TAX. (a) The entire tax imposed by...
Section 63-3035 - STATE WITHHOLDING TAX ON PERCENTAGE BASIS — WITHHOLDING, COLLECTION AND PAYMENT OF TAX. - 63-3035. STATE WITHHOLDING TAX ON PERCENTAGE BASIS — WITHHOLDING, COLLECTION...
Section 63-3035A - STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS. - 63-3035A. STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS. (1)...
Section 63-3035B - JOINT POWER AUTHORIZATION. - 63-3035B. JOINT POWER AUTHORIZATION. The state tax commission may, pursuant...
Section 63-3035C - REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES. - 63-3035C. REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES. (1)...
Section 63-3036 - STATE WITHHOLDING TAX FOR FARMERS. - 63-3036. STATE WITHHOLDING TAX FOR FARMERS. (1) Every farmer who...
Section 63-3036A - PAYMENT OF ESTIMATED TAX. - 63-3036A. PAYMENT OF ESTIMATED TAX. (a) Any corporation subject to...
Section 63-3036B - PASS-THROUGH ENTITIES — BACKUP WITHHOLDING. - 63-3036B. PASS-THROUGH ENTITIES — BACKUP WITHHOLDING. [EFFECTIVE UNTIL JANUARY 3,...
Section 63-3037 - INFORMATION RETURNS. - 63-3037. INFORMATION RETURNS. (a) All persons, in whatever capacity, including...
Section 63-3038 - ADMINISTRATION. - 63-3038. ADMINISTRATION. It shall be the duty of the state...
Section 63-3039 - RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW. - 63-3039. RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW....
Section 63-3040 - EXAMINATION OF RETURN AND DETERMINATION OF TAX. - 63-3040. EXAMINATION OF RETURN AND DETERMINATION OF TAX. As soon...
Section 63-3041 - OVERPAYMENTS. - 63-3041. OVERPAYMENTS. If the taxpayer has paid more than the...
Section 63-3042 - EXAMINATION OF BOOKS AND WITNESSES. - 63-3042. EXAMINATION OF BOOKS AND WITNESSES. For the purpose of...
Section 63-3042A - EVIDENCE OF EXPENDITURES. - 63-3042A. EVIDENCE OF EXPENDITURES. For the purpose of documenting an...
Section 63-3043 - CONTEMPT. - 63-3043. CONTEMPT. In case any person refuses to comply with...
Section 63-3044 - DEFICIENCY IN TAX. - 63-3044. DEFICIENCY IN TAX. As used in this act in...
Section 63-3045 - NOTICE OF REDETERMINATION OR DEFICIENCY — INTEREST. - 63-3045. NOTICE OF REDETERMINATION OR DEFICIENCY — INTEREST. (1) (a)...
Section 63-3045A - ASSESSMENT OF TAX. - 63-3045A. ASSESSMENT OF TAX. (1) Except as provided in subsection...
Section 63-3045B - FINAL DECISIONS OF THE COMMISSION. - 63-3045B. FINAL DECISIONS OF THE COMMISSION. (1) If a taxpayer...
Section 63-3046 - PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. - 63-3046. PENALTIES AND ADDITIONS TO THE TAX IN CASE OF...
Section 63-3046A - INTEREST ON UNDERPAYMENT OF ESTIMATED TAX. - 63-3046A. INTEREST ON UNDERPAYMENT OF ESTIMATED TAX. (a) In the...
Section 63-3046B - FAILURE TO FILE PARTNERSHIP RETURN. - 63-3046B. FAILURE TO FILE PARTNERSHIP RETURN. (a) Penalty. In addition...
Section 63-3047 - COMPROMISED CASES. - 63-3047. COMPROMISED CASES. The state tax commission or its delegate...
Section 63-3048 - ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS. - 63-3048. ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS....
Section 63-3049 - JUDICIAL REVIEW. - 63-3049. JUDICIAL REVIEW. (a) Redetermination by the state tax commission...
Section 63-3050 - ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. - 63-3050. ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. Any tax...
Section 63-3050A - RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. - 63-3050A. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN....
Section 63-3051 - PROPERTY SUBJECT TO LIEN. - 63-3051. PROPERTY SUBJECT TO LIEN. If any person liable to...
Section 63-3055 - RELEASE OR SUBORDINATION OF INCOME TAX LIEN. - 63-3055. RELEASE OR SUBORDINATION OF INCOME TAX LIEN. (1) The...
Section 63-3056 - ACTION TO ENFORCE LIEN. - 63-3056. ACTION TO ENFORCE LIEN. In any case where there...
Section 63-3057 - DISTRAINT ON PERSONAL PROPERTY. - 63-3057. DISTRAINT ON PERSONAL PROPERTY. (1) In addition to all...
Section 63-3058 - EXEMPT PROPERTY. - 63-3058. EXEMPT PROPERTY. Property exempt from distraint shall be the...
Section 63-3059 - LEVY OR DISTRAINT WARRANT. - 63-3059. LEVY OR DISTRAINT WARRANT. (1) In case of neglect...
Section 63-3060 - PROCEEDINGS ON LEVY OR DISTRAINT. - 63-3060. PROCEEDINGS ON LEVY OR DISTRAINT. When a warrant is...
Section 63-3060A - CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. - 63-3060A. CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. Where an execution or...