Idaho Code
Title 63 - REVENUE AND TAXATION

Section 63-3067A - INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS. - 63-3067A. INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO...

Section 63-3067B - SUNSETTING DESIGNATIONS. - 63-3067B. SUNSETTING DESIGNATIONS. (1) The designations referred to in section...

Section 63-3067D - DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP. - 63-3067D. DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP. (1) Every taxpayer...

Section 63-3068 - PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND COLLECTION OF TAX. - 63-3068. PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY...

Section 63-3069 - NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY. - 63-3069. NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY....

Section 63-3069A - SPECIAL STATUTE OF LIMITATIONS. - 63-3069A. SPECIAL STATUTE OF LIMITATIONS. When a final determination of...

Section 63-3071 - DESTRUCTION OF OLD RETURNS. - 63-3071. DESTRUCTION OF OLD RETURNS. After the expiration of the...

Section 63-3072 - CREDITS AND REFUNDS. - 63-3072. CREDITS AND REFUNDS. (a) Subject to the provisions of...

Section 63-3073 - INTEREST ON REFUNDS AND CREDITS. - 63-3073. INTEREST ON REFUNDS AND CREDITS. Upon the allowance of...

Section 63-3074 - ACTIONS AGAINST STATE OF IDAHO. - 63-3074. ACTIONS AGAINST STATE OF IDAHO. The state tax commission...

Section 63-3075 - PENALTIES. - 63-3075. PENALTIES. (a) Any person required under this act to...

Section 63-3076 - PENALTY FOR DIVULGING INFORMATION. - 63-3076. PENALTY FOR DIVULGING INFORMATION. In regard to the administration...

Section 63-3077 - INFORMATION FURNISHED TO CERTAIN OFFICIALS. - 63-3077. INFORMATION FURNISHED TO CERTAIN OFFICIALS. (1) The state tax...

Section 63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. - 63-3077A. AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH...

Section 63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. - 63-3077B. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. The...

Section 63-3077C - AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME. - 63-3077C. AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH...

Section 63-3077D - AGREEMENT FOR COLLECTION OF TAX. - 63-3077D. AGREEMENT FOR COLLECTION OF TAX. (1) The state tax...

Section 63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. - 63-3077E. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER....

Section 63-3077F - INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. - 63-3077F. INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. In the case of...

Section 63-3077G - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION. - 63-3077G. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT...

Section 63-3077H - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE. - 63-3077H. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT...

Section 63-3078 - FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX. - 63-3078. FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT...

Section 63-3079 - FRANCHISE TAX NOT REPEALED. - 63-3079. FRANCHISE TAX NOT REPEALED. Nothing in this act shall...

Section 63-3080 - NOT A PROPERTY TAX. - 63-3080. NOT A PROPERTY TAX. For the purpose of raising...

Section 63-3082 - ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. - 63-3082. ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. (1)...

Section 63-3083 - “PERSON” DEFINED. - 63-3083. "PERSON" DEFINED. "Person" as used in sections 63-3082 through...

Section 63-3084 - TAX ADDITIONAL TO OTHER INCOME TAXES. - 63-3084. TAX ADDITIONAL TO OTHER INCOME TAXES. The tax imposed...

Section 63-3085 - DATE TAX DUE AND PAYABLE. - 63-3085. DATE TAX DUE AND PAYABLE. The tax herein imposed...

Section 63-3086 - PERSONS EXEMPT FROM TAX. - 63-3086. PERSONS EXEMPT FROM TAX. This act shall not apply...

Section 63-3087 - COLLECTION AND ENFORCEMENT. - 63-3087. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided...

Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS

Section 63-3101 - TAXING DISTRICT DEFINED. - 63-3101. TAXING DISTRICT DEFINED. A taxing district within the meaning...

Section 63-3102 - AUTHORITY TO BORROW MONEY. - 63-3102. AUTHORITY TO BORROW MONEY. Any taxing district shall have...

Section 63-3103 - SALE OF REVENUE ANTICIPATION BONDS OR NOTES. - 63-3103. SALE OF REVENUE ANTICIPATION BONDS OR NOTES. Such revenue...

Section 63-3104 - CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY — PAYMENT OF BONDS OR NOTES. - 63-3104. CREATION OF FUND TO PAY BONDS OR NOTES AT...

Section 63-3105 - TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS. - 63-3105. TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE...

Section 63-3106 - ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES. - 63-3106. ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY...

Section 63-3107 - CONSTRUCTION. - 63-3107. CONSTRUCTION. This act shall be construed as full authority...

Section 63-3108 - NECESSARY ACTIONS AUTHORIZED. - 63-3108. NECESSARY ACTIONS AUTHORIZED. In order to carry out the...

Chapter 32 - ANTICIPATION OF REVENUE BY STATE

Section 63-3201 - BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE — LIMIT OF BORROWING — ISSUANCE OF NOTES. - 63-3201. BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE...

Section 63-3202 - PROCEDURE FOR ISSUANCE OF NOTES. - 63-3202. PROCEDURE FOR ISSUANCE OF NOTES. (1) Whenever the state...

Section 63-3203 - TAX ANTICIPATION NOTE REDEMPTION FUND. - 63-3203. TAX ANTICIPATION NOTE REDEMPTION FUND. To provide for the...

Section 63-3204 - EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES. - 63-3204. EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES. Any and...

Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES

Section 63-3408 - SUIT BY ATTORNEY GENERAL — CERTIFICATE OF SECRETARY OF STATE. - 63-3408. SUIT BY ATTORNEY GENERAL — CERTIFICATE OF SECRETARY OF...

Section 63-3409 - SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES. - 63-3409. SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES....

Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

Section 63-3501 - DEFINITIONS. - 63-3501. DEFINITIONS. For the purposes of this chapter: (a) The...

Section 63-3502 - LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS. - 63-3502. LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS. There...

Section 63-3502A - LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS. - 63-3502A. LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS....

Section 63-3502B - LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION. - 63-3502B. LEVY OF TAX ON WIND ENERGY, SOLAR ENERGY OR...

Section 63-3503 - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION. - 63-3503. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX...

Section 63-3503A - FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION. - 63-3503A. FILING OPERATORS’ STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX...

Section 63-3503B - FILING OPERATORS’ STATEMENTS — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM PRODUCERS OF ELECTRICITY BY MEANS OF WIND ENERGY, SOLAR ENERGY OR GEOTHERMAL ENERGY BY STATE TAX COMMISSION. - 63-3503B. FILING OPERATORS’ STATEMENTS — ALLOTMENT AND APPORTIONMENT OF TAX...

Section 63-3504 - COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT. - 63-3504. COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED...

Section 63-3505 - TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID. - 63-3505. TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER...

Section 63-3506 - ASSESSMENT OF PROPERTY BY ASSESSOR. - 63-3506. ASSESSMENT OF PROPERTY BY ASSESSOR. Any property not subject...

Chapter 36 - SALES TAX

Section 63-3601 - TITLE OF ACT. - 63-3601. TITLE OF ACT. This act is known and may...

Section 63-3602 - DEFINITIONS. - 63-3602. DEFINITIONS. When used in this chapter, the terms defined...

Section 63-3603 - FARMING. - 63-3603. FARMING. The terms "farm" and "farming" refer to and...

Section 63-3604 - IN THIS STATE — IN THE STATE. - 63-3604. IN THIS STATE — IN THE STATE. The terms...

Section 63-3604B - INCLUDES AND INCLUDING. - 63-3604B. INCLUDES AND INCLUDING. The terms "includes" and "including" when...

Section 63-3605C - LOGGING. - 63-3605C. LOGGING. The term "logging" means the harvesting of forest...

Section 63-3605E - MARKETPLACE FACILITATOR. - 63-3605E. MARKETPLACE FACILITATOR. The term "marketplace facilitator" means a person...

Section 63-3605H - MINING. - 63-3605H. MINING. The term "mining" means the extraction from the...

Section 63-3605J - MODULAR BUILDING. - 63-3605J. MODULAR BUILDING. The term "modular building," as defined in...

Section 63-3605L - MOTOR VEHICLE. - 63-3605L. MOTOR VEHICLE. The term "motor vehicle" means a vehicle...

Section 63-3606 - NEW MANUFACTURED HOME. - 63-3606. NEW MANUFACTURED HOME. (1) The term "new manufactured home"...

Section 63-3606C - NEW PARK MODEL RECREATIONAL VEHICLE. - 63-3606C. NEW PARK MODEL RECREATIONAL VEHICLE. (1) The term "new...

Section 63-3607 - PERSON. - 63-3607. PERSON. The term "person" includes any individual, firm, copartnership,...

Section 63-3607A - PRIMARY OR PRIMARILY. - 63-3607A. PRIMARY OR PRIMARILY. (1) With respect to the use...

Section 63-3608 - PURCHASE. - 63-3608. PURCHASE. The term "purchase" means any transfer, rental, exchange,...

Section 63-3609 - RETAIL SALE — SALE AT RETAIL. - 63-3609. RETAIL SALE — SALE AT RETAIL. The terms "retail...

Section 63-3610 - RETAILER. - 63-3610. RETAILER. The term "retailer" includes: (a) Every seller who...

Section 63-3611 - RETAILER ENGAGED IN BUSINESS IN THIS STATE. - 63-3611. RETAILER ENGAGED IN BUSINESS IN THIS STATE. "Retailer engaged...

Section 63-3612 - SALE. - 63-3612. SALE. (1) The term "sale" means any transfer of...

Section 63-3613 - SALES PRICE. - 63-3613. SALES PRICE. (a) The term "sales price" means the...

Section 63-3614 - SELLER. - 63-3614. SELLER. The term "seller" means every person making sales...

Section 63-3615 - STORAGE — USE. - 63-3615. STORAGE — USE. (a) The term "storage" includes any...

Section 63-3615A - SUBSTANTIAL NEXUS. - 63-3615A. SUBSTANTIAL NEXUS. (1) Subject to the limitation in subsection...

Section 63-3616 - TANGIBLE PERSONAL PROPERTY. - 63-3616. TANGIBLE PERSONAL PROPERTY. (a) The term "tangible personal property"...

Section 63-3618 - TAXPAYER. - 63-3618. TAXPAYER. The term "taxpayer" means any person subject to...

Section 63-3619 - IMPOSITION AND RATE OF THE SALES TAX. - 63-3619. IMPOSITION AND RATE OF THE SALES TAX. An excise...

Section 63-3620 - PERMITS — ISSUANCE — REVOCATION — PENALTIES. - 63-3620. PERMITS — ISSUANCE — REVOCATION — PENALTIES. (a) Every...

Section 63-3620A - REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS. - 63-3620A. REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS...

Section 63-3620B - AGREEMENTS TO COLLECT AND REMIT SALES TAX. - 63-3620B. AGREEMENTS TO COLLECT AND REMIT SALES TAX. (1) The...

Section 63-3620C - PROMOTER SPONSORED EVENTS. - 63-3620C. PROMOTER SPONSORED EVENTS. (1) The operator or promoter contracting...

Section 63-3620E - COLLECTION OF TAX BY MARKETPLACE FACILITATORS. - 63-3620E. COLLECTION OF TAX BY MARKETPLACE FACILITATORS. (1) A marketplace...

Section 63-3620F - DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS. - 63-3620F. DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE...

Section 63-3621 - IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS. - 63-3621. IMPOSITION AND RATE OF THE USE TAX — EXEMPTIONS....

Section 63-3621A - USE TAX ON TRANSIENT EQUIPMENT. - 63-3621A. USE TAX ON TRANSIENT EQUIPMENT. (a) As used in...

Section 63-3622 - EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES. - 63-3622. EXEMPTIONS — EXEMPTION CERTIFICATES AND RESALE CERTIFICATES — PENALTIES....

Section 63-3622A - PROHIBITED TAXES. - 63-3622A. PROHIBITED TAXES. There is exempted from the taxes imposed...

Section 63-3622B - OUT-OF-STATE CONTRACTS. - 63-3622B. OUT-OF-STATE CONTRACTS. There is exempted from the taxes imposed...

Section 63-3622C - MOTOR FUELS SUBJECT TO TAX. - 63-3622C. MOTOR FUELS SUBJECT TO TAX. There are exempted from...

Section 63-3622D - PRODUCTION EXEMPTION. - 63-3622D. PRODUCTION EXEMPTION. There are exempted from the taxes imposed...

Section 63-3622E - CONTAINERS. - 63-3622E. CONTAINERS. There is exempted from the taxes imposed by...

Section 63-3622F - UTILITIES. - 63-3622F. UTILITIES. There is exempted from the taxes imposed by...

Section 63-3622G - HEATING MATERIALS. - 63-3622G. HEATING MATERIALS. There is exempted from the taxes imposed...

Section 63-3622I - LITERATURE. - 63-3622I. LITERATURE. (1) There is exempted from the taxes imposed...

Section 63-3622J - SCHOOL, CHURCH AND SENIOR CITIZEN MEALS. - 63-3622J. SCHOOL, CHURCH AND SENIOR CITIZEN MEALS. There is exempted...

Section 63-3622K - OCCASIONAL SALES. - 63-3622K. OCCASIONAL SALES. (a) There are exempted from the taxes...

Section 63-3622L - DE MINIMIS SALES. - 63-3622L. DE MINIMIS SALES. There is exempted from the taxes...

Section 63-3622M - LIQUOR SALES. - 63-3622M. LIQUOR SALES. There are exempted from the taxes imposed...

Section 63-3622N - PRESCRIPTIONS. - 63-3622N. PRESCRIPTIONS. (a) There are exempted from the taxes imposed...

Section 63-3622O - EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. - 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted...

Section 63-3622P - PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER. - 63-3622P. PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER. There is...

Section 63-3622Q - OUT-OF-STATE SHIPMENTS. - 63-3622Q. OUT-OF-STATE SHIPMENTS. There is exempted from the taxes imposed...

Section 63-3622R - MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, UTILITY TYPE VEHICLES, SPECIALTY OFF-HIGHWAY VEHICLES, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS. - 63-3622R. MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS,...

Section 63-3622S - RADIO AND TELEVISION BROADCASTING EQUIPMENT. - 63-3622S. RADIO AND TELEVISION BROADCASTING EQUIPMENT. There are exempted from...

Section 63-3622T - EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS. - 63-3622T. EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS. There are exempted from...

Section 63-3622U - FUNERAL SERVICES. - 63-3622U. FUNERAL SERVICES. There is exempted from the taxes imposed...

Section 63-3622V - BULLION. - 63-3622V. BULLION. There is exempted from the taxes imposed by...

Section 63-3622W - IRRIGATION EQUIPMENT AND SUPPLIES. - 63-3622W. IRRIGATION EQUIPMENT AND SUPPLIES. There are exempted from the...

Section 63-3622X - POLLUTION CONTROL EQUIPMENT. - 63-3622X. POLLUTION CONTROL EQUIPMENT. (1) There is hereby exempted from...

Section 63-3622Y - TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT. - 63-3622Y. TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING...

Section 63-3622Z - SALES BY INDIAN TRIBES. - 63-3622Z. SALES BY INDIAN TRIBES. (1) There is hereby exempted...

Section 63-3622AA - EXEMPTION FOR OFFICIAL DOCUMENTS. - 63-3622AA. EXEMPTION FOR OFFICIAL DOCUMENTS. (1) There is hereby exempted...

Section 63-3622BB - RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY. - 63-3622BB. RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY. There...

Section 63-3622CC - RAILROAD ROLLING STOCK. - 63-3622CC. RAILROAD ROLLING STOCK. There is exempted from the taxes...

Section 63-3622DD - PARTS FOR RAILROAD ROLLING STOCK. - 63-3622DD. PARTS FOR RAILROAD ROLLING STOCK. There is exempted from...

Section 63-3622EE - PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC). - 63-3622EE. PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR...

Section 63-3622FF - PURCHASES MADE WITH SNAP BENEFIT CARDS. - 63-3622FF. PURCHASES MADE WITH SNAP BENEFIT CARDS. Purchases of food...

Section 63-3622GG - AIRCRAFT. - 63-3622GG. AIRCRAFT. There is exempted from the taxes imposed by...

Section 63-3622HH - PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES. - 63-3622HH. PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED...

Section 63-3622II - MONEY-OPERATED DISPENSING EQUIPMENT. - 63-3622II. MONEY-OPERATED DISPENSING EQUIPMENT. There is hereby exempted from the...

Section 63-3622JJ - LOGGING EXEMPTION. - 63-3622JJ. LOGGING EXEMPTION. There are exempted from the taxes imposed...

Section 63-3622KK - INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES. - 63-3622KK. INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES. (1) Whenever...

Section 63-3622LL - MEDIA MEASUREMENT SERVICES EXEMPTION. - 63-3622LL. MEDIA MEASUREMENT SERVICES EXEMPTION. There is hereby exempted from...

Section 63-3622MM - LIVESTOCK SOLD AT LIVESTOCK MARKETS. - 63-3622MM. LIVESTOCK SOLD AT LIVESTOCK MARKETS. (1) There are exempted...

Section 63-3622NN - CLEAN ROOMS. - 63-3622NN. CLEAN ROOMS. (1) There is exempted from the taxes...

Section 63-3622OO - LABOR FOR NEW VEHICLE ACCESSORIES. - 63-3622OO. LABOR FOR NEW VEHICLE ACCESSORIES. (1) There is hereby...

Section 63-3622PP - IDAHO COMMEMORATIVE SILVER MEDALLIONS. - 63-3622PP. IDAHO COMMEMORATIVE SILVER MEDALLIONS. There is hereby exempted from...

Section 63-3622RR - RESEARCH AND DEVELOPMENT. - 63-3622RR. RESEARCH AND DEVELOPMENT. (1) There is exempted from the...

Section 63-3622SS - HUNTING OR SHOOTING SPORTS. - 63-3622SS. HUNTING OR SHOOTING SPORTS. There is exempted from the...

Section 63-3622TT - CUSTOM MEAT PROCESSING. - 63-3622TT. CUSTOM MEAT PROCESSING. There is hereby exempted from the...

Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS. - 63-3622UU. PERSONAL PROPERTY TAX ON RENTALS. The taxes imposed by...

Section 63-3622VV - IDAHO INFORMATION TECHNOLOGY EQUIPMENT. - 63-3622VV. IDAHO INFORMATION TECHNOLOGY EQUIPMENT. (1) On and after July...

Section 63-3622WW - IDAHO SEMICONDUCTORS FOR AMERICA ACT. - 63-3622WW. IDAHO SEMICONDUCTORS FOR AMERICA ACT. (1) This section shall...

Section 63-3623 - RETURNS AND PAYMENTS. - 63-3623. RETURNS AND PAYMENTS. (a) The taxes imposed by this...

Section 63-3623A - TAXES AS STATE MONEY. - 63-3623A. TAXES AS STATE MONEY. All moneys collected by retailers...

Section 63-3623B - AMUSEMENT DEVICES. - 63-3623B. AMUSEMENT DEVICES. (a) For purposes of this section the...

Section 63-3624 - ADMINISTRATION. - 63-3624. ADMINISTRATION. (a) The state tax commission shall enforce the...

Section 63-3625 - SECURITY FOR TAX. - 63-3625. SECURITY FOR TAX. The state tax commission, whenever it...

Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST. - 63-3626. REFUNDS, LIMITATIONS, INTEREST. (a) Subject to the provisions of...

Section 63-3627 - RESPONSIBILITY FOR TAXES. - 63-3627. RESPONSIBILITY FOR TAXES. (a) Every person with the duty...

Section 63-3628 - SUCCESSORS’ LIABILITY. - 63-3628. SUCCESSORS’ LIABILITY. (a) If any vendor liable for any...

Section 63-3629 - DEFICIENCY DETERMINATIONS. - 63-3629. DEFICIENCY DETERMINATIONS. (a) If the state tax commission is...

Section 63-3630 - JEOPARDY DETERMINATIONS. - 63-3630. JEOPARDY DETERMINATIONS. If the state tax commission finds that...

Section 63-3631 - REDETERMINATION. - 63-3631. REDETERMINATION. (1) Any person against whom a deficiency determination...

Section 63-3632 - INTEREST ON DEFICIENCIES. - 63-3632. INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be...

Section 63-3633 - PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. - 63-3633. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as...

Section 63-3634 - ADDITIONS AND PENALTIES. - 63-3634. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided...

Section 63-3634A - AUTHORITY TO ENTER AGREEMENTS. - 63-3634A. AUTHORITY TO ENTER AGREEMENTS. Notwithstanding the provisions of section...

Section 63-3635 - COLLECTION AND ENFORCEMENT. - 63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided...

Section 63-3637 - SALES TAX DISTRIBUTION — DEFINITIONS. - 63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of...

Section 63-3638 - SALES TAX — DISTRIBUTION. - 63-3638. SALES TAX — DISTRIBUTION. All moneys collected under this...

Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. - 63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR...

Section 63-3640 - CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX. - 63-3640. CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX....

Section 63-3641 - REBATE OF SALES TAXES COLLECTED. - 63-3641. REBATE OF SALES TAXES COLLECTED. (1) As provided in...

Chapter 37 - INTERSTATE COMPACT

Section 63-3701 - MULTISTATE TAX COMPACT ENACTED. - 63-3701. MULTISTATE TAX COMPACT ENACTED. The "Multistate Tax Compact" is...

Section 63-3702 - OPTIONAL REPORTING FOR SALES. - 63-3702. OPTIONAL REPORTING FOR SALES. Every multistate taxpayer as defined...

Section 63-3703 - APPOINTMENT TO THE MULTISTATE TAX COMMISSION. - 63-3703. APPOINTMENT TO THE MULTISTATE TAX COMMISSION. The governor, with...

Section 63-3704 - MULTISTATE TAX COMMISSION — DESIGNATION OF ALTERNATE. - 63-3704. MULTISTATE TAX COMMISSION — DESIGNATION OF ALTERNATE. The member...

Section 63-3705 - ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER. - 63-3705. ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER. The...

Section 63-3706 - MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS — PURPOSE. - 63-3706. MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS...

Section 63-3707 - INTERSTATE AUDITS PARTICIPATION — LIMITATION. - 63-3707. INTERSTATE AUDITS PARTICIPATION — LIMITATION. This state specifically adopts...

Section 63-3708 - SHARING OF TAX INFORMATION. - 63-3708. SHARING OF TAX INFORMATION. The state tax commission at...

Section 63-3709 - MULTISTATE TAX COMPACT ACCOUNT — CREATION — APPROPRIATIONS. - 63-3709. MULTISTATE TAX COMPACT ACCOUNT — CREATION — APPROPRIATIONS. (a)...

Chapter 38 - BOARD OF TAX APPEALS

Section 63-3801 - ESTABLISHMENT. - 63-3801. ESTABLISHMENT. Within the department of revenue and taxation, there...

Section 63-3802 - MEMBERS. - 63-3802. MEMBERS. The board of tax appeals shall consist of...

Section 63-3803 - TERMS — ELECTION OF CHAIRMAN. - 63-3803. TERMS — ELECTION OF CHAIRMAN. Of the members first...

Section 63-3804 - COMPENSATION. - 63-3804. COMPENSATION. Each member of the board shall be compensated...

Section 63-3805 - REMOVAL. - 63-3805. REMOVAL. The governor may remove any member of the...

Section 63-3806 - APPOINTMENT OF EMPLOYEES. - 63-3806. APPOINTMENT OF EMPLOYEES. The board shall appoint a clerk...

Section 63-3807 - MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM. - 63-3807. MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM....

Section 63-3808 - ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS. - 63-3808. ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS. The board...

Section 63-3809 - HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE. - 63-3809. HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF...

Section 63-3810 - MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD. - 63-3810. MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD. A...

Section 63-3810A - REPRESENTATION AT HEARING. - 63-3810A. REPRESENTATION AT HEARING. A taxpayer has the right to...

Section 63-3811 - APPEAL FROM DETERMINATION OF TAX LIABILITY. - 63-3811. APPEAL FROM DETERMINATION OF TAX LIABILITY. Taxpayers may, within...

Section 63-3812 - APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL. - 63-3812. APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON...

Section 63-3813 - CONCLUSIVE DECISION. - 63-3813. CONCLUSIVE DECISION. In all cases which are not appealed...

Section 63-3814 - PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT. - 63-3814. PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT. The proceedings...

Chapter 40 - TAXPAYERS’ BILL OF RIGHTS

Section 63-4001 - DEFINITIONS. - 63-4001. DEFINITIONS. As used in this chapter: (1) "Commission" means...

Section 63-4002 - ACQUISITION OF LOCATION INFORMATION. - 63-4002. ACQUISITION OF LOCATION INFORMATION. Any revenue officer communicating with...

Section 63-4003 - COMMUNICATION IN CONNECTION WITH TAX COLLECTION. - 63-4003. COMMUNICATION IN CONNECTION WITH TAX COLLECTION. (1) Without the...

Section 63-4004 - HARASSMENT OR ABUSE. - 63-4004. HARASSMENT OR ABUSE. (1) A revenue officer may not...

Section 63-4005 - FALSE OR MISLEADING REPRESENTATIONS. - 63-4005. FALSE OR MISLEADING REPRESENTATIONS. A revenue officer may not...

Section 63-4006 - UNFAIR PRACTICES. - 63-4006. UNFAIR PRACTICES. A revenue officer may not use unfair...

Section 63-4007 - MULTIPLE TAX OBLIGATIONS. - 63-4007. MULTIPLE TAX OBLIGATIONS. If any taxpayer owes multiple tax...

Section 63-4008 - RECORDING OF INTERVIEWS. - 63-4008. RECORDING OF INTERVIEWS. (1) Any officer or employee of...

Section 63-4009 - INSTALLMENT PAYMENTS. - 63-4009. INSTALLMENT PAYMENTS. When a taxpayer becomes delinquent for payment...

Section 63-4010 - QUOTAS PROHIBITED. - 63-4010. QUOTAS PROHIBITED. In conducting evaluations of individual employees, the...

Section 63-4011 - CIVIL LIABILITY. - 63-4011. CIVIL LIABILITY. (1) Except as otherwise provided in this...

Section 63-4015 - UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES. - 63-4015. UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES. (1) No out-of-state...

Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT

Section 63-4101 - SHORT TITLE. - 63-4101. SHORT TITLE. This chapter may be known and cited...

Section 63-4102 - DEFINITION. - 63-4102. DEFINITION. As used in this chapter, "special district" means...

Section 63-4103 - PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS. - 63-4103. PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS. Proceedings for the...

Section 63-4104 - NONFUNCTIONING DISTRICT. - 63-4104. NONFUNCTIONING DISTRICT. Any special district which fails or has...

Section 63-4105 - PROPERTY AND FUNDS — DISPOSITION UPON DISSOLUTION. - 63-4105. PROPERTY AND FUNDS — DISPOSITION UPON DISSOLUTION. Title to...

Section 63-4106 - PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS. - 63-4106. PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL...

Chapter 42 - ILLEGAL DRUG STAMP TAX ACT

Section 63-4201 - SHORT TITLE. - 63-4201. SHORT TITLE. This chapter is known as the "Illegal...

Section 63-4202 - DEFINITIONS. - 63-4202. DEFINITIONS. As used in this chapter: (1) "Commission" means...

Section 63-4203 - ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES. - 63-4203. ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES....

Section 63-4204 - STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION. - 63-4204. STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED...

Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. - 63-4205. STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. (1) When...

Section 63-4206 - CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE. - 63-4206. CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM...

Section 63-4207 - CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS. - 63-4207. CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS....

Section 63-4208 - COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE. - 63-4208. COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY...

Section 63-4209 - DISTRIBUTION OF TAX REVENUES. - 63-4209. DISTRIBUTION OF TAX REVENUES. The revenues received from the...

Section 63-4210 - LAWFUL POSSESSION. - 63-4210. LAWFUL POSSESSION. Nothing in this chapter requires persons lawfully...

Section 63-4211 - THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO. - 63-4211. THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE...

Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005

Section 63-4401 - SHORT TITLE. - 63-4401. SHORT TITLE. This chapter shall be known and may...

Section 63-4402 - DEFINITIONS. - 63-4402. DEFINITIONS. (1) The definitions contained in the Idaho income...

Section 63-4403 - ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT. - 63-4403. ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) For...

Section 63-4404 - REAL PROPERTY IMPROVEMENT TAX CREDIT. - 63-4404. REAL PROPERTY IMPROVEMENT TAX CREDIT. (1) For taxable years...

Section 63-4405 - ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS. - 63-4405. ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS. (1) Subject...

Section 63-4406 - LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES. - 63-4406. LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES....

Section 63-4407 - RECAPTURE. - 63-4407. RECAPTURE. (1) In the event that any person to...

Section 63-4408 - SALES AND USE TAX INCENTIVES — REBATES — RECAPTURE. - 63-4408. SALES AND USE TAX INCENTIVES — REBATES — RECAPTURE....

Section 63-4409 - ADMINISTRATION. - 63-4409. ADMINISTRATION. (1) The commission shall enforce the provisions of...

Chapter 45 - NEW CAPITAL INVESTMENTS INCENTIVE ACT

Section 63-4501 - SHORT TITLE. - 63-4501. SHORT TITLE. This chapter shall be known and may...

Section 63-4502 - TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS. - 63-4502. TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS. (1) For calendar...

<< Previous

Next >>

Idaho Code Title 63 - REVENUE AND TAXATION

Idaho Code
Title 63 - REVENUE AND TAXATION