IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.01 — Income Tax Administrative Rules
- 35.01.01.000 LEGAL AUTHORITY
- 35.01.01.001 SCOPE
- 35.01.01.002 INCORPORATION BY REFERENCE (RULE 002)
- 35.01.01.010 DEFINITIONS (RULE 010)
- 35.01.01.015 INTERNAL REVENUE CODE (RULE 015)
- 35.01.01.016 IDAHO GROSS INCOME (RULE 016)
- 35.01.01.017 TREATMENT OF THE SECTION 965 OF THE INTERNAL REVENUE CODE INCREASE IN
- 35.01.01.025 TAXABLE YEAR AND ACCOUNTING PERIOD (RULE 025)
- 35.01.01.030 RESIDENT (RULE 030)
- 35.01.01.031 ALIENS (RULE 031)
- 35.01.01.032 MEMBERS OF THE UNIFORMED SERVICES (RULE 032)
- 35.01.01.033 AMERICAN INDIANS (RULE 033)
- 35.01.01.034 ESTATE -- RESIDENCY STATUS (RULE 034)
- 35.01.01.040 PART-YEAR RESIDENT (RULE 040)
- 35.01.01.045 NONRESIDENT (RULE 045)
- 35.01.01.075 TAX ON INDIVIDUALS, ESTATES, AND TRUSTS (RULE 075)
- 35.01.01.078 TAX ON TRUSTS -- ELECTING SMALL BUSINESS TRUSTS (RULE 078)
- 35.01.01.105 ADJUSTMENTS TO TAXABLE INCOME -- ADDITIONS REQUIRED OF ALL TAXPAYERS
- 35.01.01.106 (RESERVED)
- 35.01.01.107 ADJUSTMENTS TO TAXABLE INCOME -- ADJUSTMENTS REQUIRED ONLY OF
- 35.01.01.115 INTEREST EXPENSE OFFSET RELATED TO TAX-EXEMPT INTEREST INCOME (RULE 115)
- 35.01.01.120 ADJUSTMENTS TO TAXABLE INCOME -- SUBTRACTIONS AVAILABLE TO ALL
- 35.01.01.121 ADJUSTMENTS TO TAXABLE INCOME -- SUBTRACTIONS AVAILABLE ONLY TO
- 35.01.01.122 ADJUSTMENTS TO TAXABLE INCOME -- SUBTRACTIONS AVAILABLE ONLY TO
- 35.01.01.125 ADJUSTMENTS TO TAXABLE INCOME -- BONUS DEPRECIATION ON PROPERTY
- 35.01.01.128 IDAHO ADJUSTMENTS -- PASS-THROUGH ENTITIES (RULE 128)
- 35.01.01.129 (RESERVED)
- 35.01.01.130 DEDUCTION OF CERTAIN RETIREMENT BENEFITS (RULE 130)
- 35.01.01.140 DEDUCTION FOR ENERGY EFFICIENCY UPGRADES (RULE 140)
- 35.01.01.150 DEDUCTION FOR ALTERNATIVE ENERGY DEVICES (RULE 150)
- 35.01.01.170 IDAHO CAPITAL GAINS DEDUCTION -- IN GENERAL (RULE 170)
- 35.01.01.171 IDAHO CAPITAL GAINS DEDUCTION -- QUALIFIED PROPERTY (RULE 171)
- 35.01.01.172 IDAHO CAPITAL GAINS DEDUCTION -- REVENUE-PRODUCING ENTERPRISE (RULE 172)
- 35.01.01.173 IDAHO CAPITAL GAINS DEDUCTION -- PASS-THROUGH ENTITIES (RULE 173)
- 35.01.01.180 DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT (RULE 180)
- 35.01.01.185 ADOPTION EXPENSES (RULE 185)
- 35.01.01.190 IDAHO MEDICAL SAVINGS ACCOUNTS (RULE 190)
- 35.01.01.193 HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE (RULE 193)
- 35.01.01.194 (RESERVED)
- 35.01.01.195 LOSS RECOVERIES (RULE 195)
- 35.01.01.200 NET OPERATING LOSS -- CORPORATIONS (RULE 200)
- 35.01.01.201 NET OPERATING LOSS CARRYBACKS AND CARRYOVERS (RULE 201)
- 35.01.01.210 REDUCTION OF IDAHO TAX ATTRIBUTES AND BASIS WHEN INCOME FROM
- 35.01.01.250 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- INCOME SUBJECT TO
- 35.01.01.251 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- COMPUTATION OF IDAHO
- 35.01.01.252 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- ADJUSTMENTS ALLOWED
- 35.01.01.253 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- ADDITIONS REQUIRED IN
- 35.01.01.254 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- SUBTRACTIONS ALLOWED
- 35.01.01.255 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- PRORATION OF
- 35.01.01.256 NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- PRORATION OF QUALIFIED
- 35.01.01.263 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS --
- 35.01.01.264 INCOME FROM REAL AND TANGIBLE PERSONAL PROPERTY (RULE 264)
- 35.01.01.265 SOLE PROPRIETORSHIPS OPERATING WITHIN AND WITHOUT IDAHO (RULE 265)
- 35.01.01.266 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS --
- 35.01.01.267 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS --
- 35.01.01.268 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS --
- 35.01.01.269 (RESERVED)
- 35.01.01.270 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS --
- 35.01.01.271 IDAHO COMPENSATION: STOCK OPTIONS (RULE 271)
- 35.01.01.272 IDAHO COMPENSATION: SEVERANCE PAY (RULE 272)
- 35.01.01.273 IDAHO COMPENSATION: UNEMPLOYMENT COMPENSATION (RULE 273)
- 35.01.01.274 (RESERVED)
- 35.01.01.275 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS --
- 35.01.01.280 PARTNERSHIPS OPERATING WITHIN AND WITHOUT IDAHO (RULE 280)
- 35.01.01.285 S CORPORATIONS (RULE 285)
- 35.01.01.286 S CORPORATIONS OPERATING WITHIN AND WITHOUT IDAHO (RULE 286)
- 35.01.01.291 TAX PAID BY PASS-THROUGH ENTITIES FOR OWNERS OR BENEFICIARIES --
- 35.01.01.300 TAX ON CORPORATIONS (RULE 300)
- 35.01.01.310 APPORTIONMENT ELECTIONS FOR MULTISTATE CORPORATIONS (RULE 310)
- 35.01.01.320 APPLICATION OF MULTISTATE RULES (RULE 320)
- 35.01.01.325 DEFINITIONS FOR PURPOSES OF MULTISTATE RULES (RULE 325)
- 35.01.01.330 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONMENT
- 35.01.01.331 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONABLE
- 35.01.01.332 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: TRANSACTIONAL
- 35.01.01.333 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: FUNCTIONAL TEST
- 35.01.01.334 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: RELATIONSHIP OF
- 35.01.01.335 NONAPPORTIONABLE INCOME (RULE 335)
- 35.01.01.336 APPORTIONABLE AND NONAPPORTIONABLE INCOME: APPLICATION OF DEFINITIONS
- 35.01.01.340 PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: UNITARY
- 35.01.01.341 PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS:
- 35.01.01.342 PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS:
- 35.01.01.343 PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS:
- 35.01.01.344 PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS:
- 35.01.01.350 PRORATION OF DEDUCTIONS (RULE 350)
- 35.01.01.355 APPLICATION OF SECTION 63-3027 -- APPORTIONMENT (RULE 355)
- 35.01.01.360 APPLICATION OF SECTION 63-3027 -- COMBINED REPORT (RULE 360)
- 35.01.01.365 USE OF THE COMBINED REPORT (RULE 365)
- 35.01.01.370 APPLICATION OF SECTION 63-3027 -- ALLOCATION (RULE 370)
- 35.01.01.375 CONSISTENCY AND UNIFORMITY IN REPORTING (RULE 375)
- 35.01.01.385 TAXABLE IN ANOTHER STATE: IN GENERAL (RULE 385)
- 35.01.01.390 TAXABLE IN ANOTHER STATE: WHEN A TAXPAYER IS SUBJECT TO TAX (RULE 390)
- 35.01.01.395 TAXABLE IN ANOTHER STATE: WHEN A STATE HAS JURISDICTION TO SUBJECT A
- 35.01.01.450 APPORTIONMENT FORMULA (RULE 450)
- 35.01.01.460 PROPERTY FACTOR: IN GENERAL (RULE 460)
- 35.01.01.465 PROPERTY FACTOR: PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE
- 35.01.01.470 PROPERTY FACTOR: CONSISTENCY IN REPORTING (RULE 470)
- 35.01.01.475 PROPERTY FACTOR: NUMERATOR (RULE 475)
- 35.01.01.480 PROPERTY FACTOR: VALUATION OF OWNED PROPERTY (RULE 480)
- 35.01.01.485 PROPERTY FACTOR: VALUATION OF RENTED PROPERTY (RULE 485)
- 35.01.01.490 PROPERTY FACTOR: AVERAGING PROPERTY VALUES (RULE 490)
- 35.01.01.500 PAYROLL FACTOR: IN GENERAL (RULE 500)
- 35.01.01.505 PAYROLL FACTOR: DENOMINATOR (RULE 505)
- 35.01.01.510 PAYROLL FACTOR: NUMERATOR (RULE 510)
- 35.01.01.515 PAYROLL FACTOR: COMPENSATION PAID IN IDAHO (RULE 515)
- 35.01.01.525 SALES FACTOR: IN GENERAL (RULE 525)
- 35.01.01.530 SALES FACTOR: DENOMINATOR (RULE 530)
- 35.01.01.535 SALES FACTOR: NUMERATOR (RULE 535)
- 35.01.01.540 SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY IN IDAHO (RULE 540)
- 35.01.01.545 SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY TO THE UNITED STATES
- 35.01.01.546 SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN
- 35.01.01.547 SALES FACTOR: RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY
- 35.01.01.548 SALES FACTOR: SALE OF A SERVICE (RULE 548)
- 35.01.01.549 SALES FACTOR: LICENSE OR LEASE OR INTANGIBLE PROPERTY (RULE 549)
- 35.01.01.550 SALES FACTOR: SALE OF INTANGIBLE PROPERTY (RULE 550)
- 35.01.01.551 SALES FACTOR: SPECIAL RULES (RULE 551)
- 35.01.01.558 SALES FACTOR: COSTS OF PERFORMANCE ELECTION FOR COMMUNICATIONS
- 35.01.01.559 SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN
- 35.01.01.560 SPECIAL RULES (RULE 560)
- 35.01.01.565 SPECIAL RULES: PROPERTY FACTOR (RULE 565)
- 35.01.01.570 SPECIAL RULES: SALES FACTOR (RULE 570)
- 35.01.01.580 SPECIAL RULES: SPECIAL INDUSTRIES (RULE 580)
- 35.01.01.581 SPECIAL RULES: REFERENCES USED IN MTC SPECIAL INDUSTRY REGULATIONS (RULE
- 35.01.01.582 SPECIAL RULES: FINANCIAL INSTITUTIONS (RULE 582)
- 35.01.01.585 EXCEPTIONS TO APPORTIONMENT FORMULA: SEPARATE ACCOUNTING (RULE 585)
- 35.01.01.595 EXCEPTIONS TO APPORTIONMENT FORMULA: ADDITIONAL OR SUBSTITUTE FACTORS
- 35.01.01.600 ENTITIES INCLUDED IN A COMBINED REPORT (RULE 600)
- 35.01.01.605 ELEMENTS OF A WORLDWIDE COMBINED REPORT (RULE 605)
- 35.01.01.620 ATTRIBUTING INCOME OF CORPORATIONS THAT ARE MEMBERS OF PARTNERSHIPS
- 35.01.01.640 WATER'S EDGE: MAKING THE ELECTION (RULE 640)
- 35.01.01.641 WATER'S EDGE: ELEMENTS OF A COMBINED REPORT (RULE 641)
- 35.01.01.642 WATER'S EDGE: LEGAL AND PROCEDURAL REQUIREMENTS (RULE 642)
- 35.01.01.643 WATER'S EDGE: CHANGE OF ELECTION (RULE 643)
- 35.01.01.644 WATER'S EDGE: DISREGARDING THE ELECTION (RULE 644)
- 35.01.01.645 WATER'S EDGE: TREATMENT OF DIVIDENDS (RULE 645)
- 35.01.01.646 WATER'S EDGE: DOMESTIC DISCLOSURE SPREADSHEET (RULE 646)
- 35.01.01.700 CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: IN GENERAL
- 35.01.01.701 CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: PART-YEAR
- 35.01.01.705 CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS FOR TAXABLE YEARS
- 35.01.01.710 IDAHO INVESTMENT TAX CREDIT: IN GENERAL (RULE 710)
- 35.01.01.711 IDAHO INVESTMENT TAX CREDIT: TAXPAYERS ENTITLED TO THE CREDIT (RULE 711)
- 35.01.01.714 IDAHO INVESTMENT TAX CREDIT: CREDIT EARNED ON PROPERTY USED BOTH IN AND
- 35.01.01.715 IDAHO INVESTMENT TAX CREDIT: RECAPTURE (RULE 715)
- 35.01.01.716 IDAHO INVESTMENT TAX CREDIT: RECORD-KEEPING REQUIREMENTS (RULE 716)
- 35.01.01.719 IDAHO INVESTMENT TAX CREDIT: PROPERTY TAX EXEMPTION IN LIEU OF (RULE 719)
- 35.01.01.720 CREDIT FOR IDAHO RESEARCH ACTIVITIES: IN GENERAL (RULE 720)
- 35.01.01.721 CREDIT FOR IDAHO RESEARCH ACTIVITIES: ELECTIONS (RULE 721)
- 35.01.01.722 (RESERVED)
- 35.01.01.723 CREDIT FOR IDAHO RESEARCH ACTIVITIES: RECORD-KEEPING REQUIREMENTS
- 35.01.01.730 CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH FACILITIES, REHABILITATION
- 35.01.01.750 BROADBAND EQUIPMENT INVESTMENT CREDIT: IN GENERAL (RULE 750)
- 35.01.01.753 BROADBAND EQUIPMENT INVESTMENT CREDIT: RECORD-KEEPING REQUIREMENTS
- 35.01.01.771 GROCERY CREDIT: TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2007 (RULE 771)
- 35.01.01.775 CREDIT FOR LIVE ORGAN DONATION EXPENSES (RULE 775)
- 35.01.01.785 CREDITS: PASS-THROUGH ENTITIES (RULE 785)
- 35.01.01.790 TRANSFER OF CREDIT: IN GENERAL (RULE 790)
- 35.01.01.791 TRANSFER OF CREDIT: NOTIFICATION OF INTENDED TRANSFER (RULE 791)
- 35.01.01.792 (RESERVED)
- 35.01.01.793 TRANSFER OF CREDIT: TRANSFEREE (RULE 793)
- 35.01.01.799 PRIORITY ORDER OF CREDITS AND ADJUSTMENTS TO CREDITS (RULE 799)
- 35.01.01.800 VALID INCOME TAX RETURNS (RULE 800)
- 35.01.01.801 PERSONS REQUIRED TO FILE INCOME TAX RETURNS (RULE 801)
- 35.01.01.805 JOINT RETURNS (RULE 805)
- 35.01.01.810 TIME FOR FILING INCOME TAX RETURNS (RULE 810)
- 35.01.01.820 CORPORATE ESTIMATED PAYMENTS: IN GENERAL (RULE 820)
- 35.01.01.821 CORPORATE ESTIMATED PAYMENTS: PAYMENTS (RULE 821)
- 35.01.01.822 CORPORATE ESTIMATED PAYMENTS: ANNUALIZED INCOME INSTALLMENT METHOD
- 35.01.01.823 CORPORATE ESTIMATED PAYMENTS: SHORT TAXABLE YEAR (RULE 823)
- 35.01.01.824 CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS (RULE 824)
- 35.01.01.825 CORPORATE ESTIMATED PAYMENTS: INTEREST ON UNDERPAYMENT (RULE 825)
- 35.01.01.830 INFORMATION RETURNS (RULE 830)
- 35.01.01.855 PERMANENT BUILDING FUND TAX (RULE 855)
- 35.01.01.860 DONATIONS TO TRUST ACCOUNTS (RULE 860)
- 35.01.01.870 REQUIREMENTS OF AN IDAHO WITHHOLDING ACCOUNT NUMBER (RULE 870)
- 35.01.01.871 STATE INCOME TAX WITHHOLDING REQUIRED (RULE 871)
- 35.01.01.872 REPORTING AND PAYING STATE INCOME TAX WITHHOLDING (RULE 872)
- 35.01.01.873 Section 63-3035, Idaho Code
- 35.01.01.874 EMPLOYEE'S WAGE AND TAX STATEMENTS (RULE 874)
- 35.01.01.877 BACKUP WITHHOLDING BY PASS-THROUGH ENTITIES (RULE 877)
- 35.01.01.880 CREDITS AND REFUNDS (RULE 880)
- 35.01.01.885 INTEREST ON REFUNDS (RULE 885)
- 35.01.01.890 NOTICE OF ADJUSTMENT OF FEDERAL TAX LIABILITY (RULE 890)
- 35.01.01.891 NOTICE OF ADJUSTMENT OF STATE OR TERRITORY TAX LIABILITY (RULE 891)
- 35.01.01.895 PERIOD OF LIMITATION ON ASSESSMENT AND COLLECTION OF TAX (RULE 895)
- 35.01.01.896 REQUEST FOR PROMPT ACTION BY THE TAX COMMISSION (RULE 896)
- 35.01.01.900 RESPONSIBILITY FOR PAYMENT OF CORPORATE TAXES AND PENALTIES (RULE 900)
- 35.01.01.940 IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006
- 35.01.01.941 IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006
- 35.01.01.942 IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006
- 35.01.01.943 (RESERVED)
- 35.01.01.944 IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006
IDAPA 35.01.02 — Idaho Sales and Use Tax Administrative Rules
- 35.01.02.000 LEGAL AUTHORITY (RULE 000)
- 35.01.02.001 TITLE AND SCOPE (RULE 001)
- 35.01.02.002 ADMINISTRATIVE APPEALS (RULE 002)
- 35.01.02.003 INCORPORATION BY REFERENCE (RULE 003)
- 35.01.02.011 MIXED TRANSACTIONS (RULE 011)
- 35.01.02.012 CONTRACTORS IMPROVING REAL PROPERTY (RULE 012)
- 35.01.02.013 ROAD AND PAVING CONTRACTORS (RULE 013)
- 35.01.02.014 CONTRACTORS/RETAILERS (RULE 014)
- 35.01.02.015 WELL DRILLERS/PUMP INSTALLERS (RULE 015)
- 35.01.02.016 RETAIL SALE OF ASPHALT, CONCRETE, AND CONCRETE PRODUCTS (RULE 016)
- 35.01.02.017 AIRLINES, BUSES, AND RAILWAY DINING CARS (RULE 017)
- 35.01.02.018 RETAILER DEFINED (RULE 018)
- 35.01.02.019 SALES BY COUNTY SHERIFFS (RULE 019)
- 35.01.02.020 AUCTIONEER, AGENT, BROKER, DISTRIBUTOR AND FACTORS (RULE 020)
- 35.01.02.021 MULTI-LEVEL MARKETING FIRMS (RULE 021)
- 35.01.02.022 DROP SHIPMENTS (RULE 022)
- 35.01.02.023 (RESERVED)
- 35.01.02.024 Sections 63-3612, 63-3613, 63-3616, 63-3622UU, Idaho Code
- 35.01.02.025 THE SALE, LEASE, OR RENTAL OF REAL PROPERTY (RULE 025)
- 35.01.02.026 (RESERVED)
- 35.01.02.027 COMPUTER EQUIPMENT, SOFTWARE, AND DATA SERVICES (RULE 027)
- 35.01.02.028 HOTELS, MOTELS AND CAMPGROUNDS (RULE 028)
- 35.01.02.029 PRODUCING, FABRICATING, AND PROCESSING (RULE 029)
- 35.01.02.030 ADMISSIONS DEFINED (RULE 030)
- 35.01.02.031 RADIO AND TELECOMMUNICATIONS EQUIPMENT AND LAND MOBILE RADIO SERVICE
- 35.01.02.032 (RESERVED)
- 35.01.02.033 SALES OF NEWSPAPERS AND MAGAZINES (RULE 033)
- 35.01.02.034 (RESERVED)
- 35.01.02.035 LAYAWAY SALES (RULE 035)
- 35.01.02.036 SIGNS AND BILLBOARDS (RULE 036)
- 35.01.02.037 AIRCRAFT AND FLYING SERVICES (RULE 037)
- 35.01.02.038 FLYING CLUBS (RULE 038)
- 35.01.02.039 BULLION, COINS, OR OTHER CURRENCY (RULE 039)
- 35.01.02.040 PROFESSIONAL TAXIDERMIST (RULE 040)
- 35.01.02.041 FOOD, MEALS, OR DRINKS (RULE 041)
- 35.01.02.042 PRICE LABELS (RULE 042)
- 35.01.02.043 SALES PRICE OR PURCHASE PRICE DEFINED (RULE 043)
- 35.01.02.044 TRADE-INS, TRADE-DOWNS AND BARTER (RULE 044)
- 35.01.02.045 RESCINDED SALE, REFUNDS OF PURCHASE PRICE (RULE 045)
- 35.01.02.046 COATINGS ON TANGIBLE PERSONAL PROPERTY (RULE 046)
- 35.01.02.047 OUTFITTERS, GUIDES, AND LIKE OPERATIONS (RULE 047)
- 35.01.02.048 MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS (RULE 048)
- 35.01.02.049 WARRANTIES AND SERVICE AGREEMENTS (RULE 049)
- 35.01.02.050 VETERINARIANS AND VETERINARY SUPPLIES (RULE 050)
- 35.01.02.051 DISCOUNTS, COUPONS, REBATES, AND GIFT CERTIFICATES (RULE 051)
- 35.01.02.052 SALE OF TANGIBLE PERSONAL PROPERTY RELATING TO FUNERAL SERVICES (RULE
- 35.01.02.053 FEES CHARGED FOR FAX SERVICES (RULE 053)
- 35.01.02.054 PERSONS ENGAGED IN PRINTING (RULE 054)
- 35.01.02.055 PERSONS ENGAGED IN ADVERTISING (RULE 055)
- 35.01.02.056 PHOTOGRAPHERS AND PHOTOFINISHERS (RULE 056)
- 35.01.02.057 DRY CLEANERS, LAUNDRIES, LAUNDROMATS, AND LINEN SUPPLIERS (RULE 057)
- 35.01.02.058 SALES THROUGH VENDING MACHINES (RULE 058)
- 35.01.02.059 SALES BY FLORISTS (RULE 059)
- 35.01.02.060 FEDERAL EXCISE TAXES AND RETAILERS TAXES (RULE 060)
- 35.01.02.061 TRANSPORTATION, FREIGHT, AND HANDLING CHARGES (RULE 061)
- 35.01.02.062 REPAIRS SALE OF PARTS AND MATERIAL (RULE 062)
- 35.01.02.063 BAD DEBTS AND REPOSSESSIONS (RULE 063)
- 35.01.02.064 (RESERVED)
- 35.01.02.065 Sections 63-36112, 63-3613, 63-3619, Idaho Code
- 35.01.02.066 CONTRACTOR'S USE OF TANGIBLE PERSONAL PROPERTY (RULE 066)
- 35.01.02.067 REAL PROPERTY (RULE 067)
- 35.01.02.068 COLLECTION OF TAX (RULE 068)
- 35.01.02.069 Sections 63-3612, 63-3613, 63-3621, Idaho Code
- 35.01.02.070 PERMITS (RULE 070)
- 35.01.02.071 (RESERVED)
- 35.01.02.072 APPLICATION AND PAYMENT OF USE TAX (RULE 072)
- 35.01.02.073 TANGIBLE PERSONAL PROPERTY BROUGHT OR SHIPPED TO IDAHO (RULE 073)
- 35.01.02.074 DONATIONS TO POLITICAL SUBDIVISIONS AND CERTAIN NONPROFIT ORGANIZATIONS
- 35.01.02.077 EXEMPTION FOR RESEARCH AND DEVELOPMENT AT INL (RULE 077)
- 35.01.02.078 MOTOR FUELS (RULE 078)
- 35.01.02.079 PRODUCTION EXEMPTION (RULE 079)
- 35.01.02.080 LUMBER MANUFACTURING (RULE 080)
- 35.01.02.081 UNDERGROUND MINING (RULE 081)
- 35.01.02.082 (3-31-22)
- 35.01.02.083 FARMING AND RANCHING (RULE 083)
- 35.01.02.084 CONTAINERS RETURNABLE/NONRETURNABLE (RULE 084)
- 35.01.02.085 SALES TO AND PURCHASES BY NONPROFIT ORGANIZATIONS (RULE 085)
- 35.01.02.086 SALES AND PURCHASES BY RELIGIOUS ORGANIZATIONS (RULE 086)
- 35.01.02.087 LEASE OR RENTAL OF MOTION PICTURE TELEVISION FILM (RULE 087)
- 35.01.02.088 SALE OR PURCHASE OF MATTER USED TO PRODUCE HEAT BY BURNING (RULE 088)
- 35.01.02.089 BOY SCOUT, GIRL SCOUT AND 4-H GROUP SALES AND PURCHASES (RULE 089)
- 35.01.02.090 GAS, WATER, ELECTRICITY DELIVERED TO CUSTOMERS (RULE 090)
- 35.01.02.091 SALES TO INDIANS (RULE 091)
- 35.01.02.092 OUT-OF-STATE SALES (RULE 092)
- 35.01.02.093 SALES AND USE TAX LIABILITY OF FEDERAL AND STATE CREDIT UNIONS, NATIONAL
- 35.01.02.094 EXEMPTIONS ON PURCHASES BY POLITICAL SUBDIVISIONS, SALES BY THE STATE OF
- 35.01.02.095 MONEY-OPERATED DISPENSING EQUIPMENT (RULE 095)
- 35.01.02.096 IRRIGATION EQUIPMENT AND SUPPLIES (RULE 096)
- 35.01.02.097 YARD SALES (RULE 097)
- 35.01.02.098 FOREIGN DIPLOMATS (RULE 098)
- 35.01.02.099 OCCASIONAL SALES (RULE 099)
- 35.01.02.100 PRESCRIPTIONS (RULE 100)
- 35.01.02.101 MOTOR VEHICLES AND TRAILERS USED IN INTERSTATE COMMERCE (RULE 101)
- 35.01.02.102 LOGGING (RULE 102)
- 35.01.02.103 (RESERVED)
- 35.01.02.104 RAILROAD ROLLING STOCK, PARTS, MATERIALS AND EQUIPMENT (RULE 104)
- 35.01.02.105 TIME AND IMPOSITION OF TAX, RETURNS, PAYMENTS AND PARTIAL PAYMENTS (RULE
- 35.01.02.106 VEHICLE SALES, RENTALS, AND LEASES (RULE 106)
- 35.01.02.107 VEHICLES AND VESSELS -- GIFTS, MILITARY PERSONNEL, NONRESIDENT, NEW
- 35.01.02.108 VEHICLE MANUFACTURER'S, RENTAL COMPANY'S, AND DEALER'S PURCHASE OR USE
- 35.01.02.109 AMUSEMENT DEVICES (RULE 109)
- 35.01.02.110 RETURNS FILED BY COUNTY ASSESSORS AND FINANCIAL INSTITUTIONS (RULE 110)
- 35.01.02.111 RECORDS REQUIRED AND AUDITING OF RECORDS (RULE 111)
- 35.01.02.112 DIRECT PAY AUTHORITY (RULE 112)
- 35.01.02.113 RECREATIONAL VEHICLE REGISTRATION (RULE 113)
- 35.01.02.114 SALES UNDER THE SNAP AND WIC PROGRAMS, RECORDS REQUIRED FOR PAYMENTS
- 35.01.02.115 RECORDS REQUIRED, NONTAXED SALES BY RETAIL FOOD STORES (RULE 115)
- 35.01.02.116 BONDING (RULE 116)
- 35.01.02.117 REFUND CLAIMS (RULE 117)
- 35.01.02.118 RESPONSIBILITY FOR PAYMENT OF SALES TAXES DUE FROM CORPORATIONS,
- 35.01.02.119 SUCCESSOR'S LIABILITY (RULE 119)
- 35.01.02.120 JEOPARDY DETERMINATION (RULE 120)
- 35.01.02.121 (RESERVED)
- 35.01.02.122 Sections 28-22-104, 63-3045, 63-3630, Idaho Code
- 35.01.02.123 ADDITIONS AND PENALTIES (RULE 123)
- 35.01.02.124 COLLECTION AND ENFORCEMENT (RULE 124)
- 35.01.02.125 DISTRIBUTION OF SALES TAX REVENUES (RULE 125)
- 35.01.02.126 SALES TAX COLLECTED BY THE STATE LIQUOR DISPENSARY (RULE 126)
- 35.01.02.127 FREE DISTRIBUTION NEWSPAPERS (RULE 127)
- 35.01.02.128 CERTIFICATES FOR RESALE AND OTHER EXEMPTION CLAIMS (RULE 128)
- 35.01.02.129 USE OF A RECREATIONAL FACILITY, INSTRUCTIONAL FEES, AND PARI-MUTUEL
- 35.01.02.130 PROMOTER SPONSORED EVENTS (RULE 130)
- 35.01.02.133 RADIO AND TELEVISION BROADCAST EQUIPMENT (RULE 133)
- 35.01.02.134 SALES OF LIVESTOCK (RULE 134)
- 35.01.02.135 SNOWGROOMING AND SNOWMAKING EQUIPMENT (RULE 135)
- 35.01.02.136 REBATES PAID TO CERTAIN REAL ESTATE DEVELOPERS (RULE 136)
- 35.01.02.137 IMPOSITION OF THE PREPAID WIRELESS E911 FEE (RULE 137)
IDAPA 35.01.03 — Property Tax Administrative Rules
- 35.01.03.000 LEGAL AUTHORITY
- 35.01.03.003 INCORPORATION BY REFERENCE
- 35.01.03.020 VALUE OF RECREATIONAL VEHICLES FOR ANNUAL REGISTRATION AND TAXATION OF
- 35.01.03.114 POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION
- 35.01.03.115 POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION
- 35.01.03.120 INVESTIGATION OF WRITTEN COMPLAINTS
- 35.01.03.125 PROGRAM OF EDUCATION
- 35.01.03.126 PROPERTY TAX APPRAISER CERTIFICATION PROGRAM
- 35.01.03.127 (RESERVED)
- 35.01.03.128 CADASTRAL CERTIFICATION PROGRAM
- 35.01.03.129 (RESERVED)
- 35.01.03.130 DESCRIPTION OF PRIMARY CATEGORIES USED TO TEST FOR EQUALIZATION
- 35.01.03.131 USE OF RATIO STUDY OR OTHER METHOD TO TEST FOR EQUALIZATION IN COUNTIES
- 35.01.03.217 RULES PERTAINING TO MARKET VALUE DUTY OF COUNTY ASSESSORS
- 35.01.03.218 ASSESSOR'S PLAT BOOK
- 35.01.03.219 UNIFORM PARCEL NUMBERING SYSTEM
- 35.01.03.220 RULES PERTAINING TO ASSESSMENT OF INTERNAL REVENUE CODE (IRC) SECTION 42
- 35.01.03.225 DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR
- 35.01.03.230 EXTENSIONS OF STATUTORY DEADLINES FOR DISASTER RELIEF
- 35.01.03.304 MANUFACTURED HOME DESIGNATED AS REAL PROPERTY
- 35.01.03.312 PARTIAL YEAR ASSESSMENT OF REAL AND PERSONAL PROPERTY
- 35.01.03.313 (RESERVED)
- 35.01.03.314 COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR
- 35.01.03.315 USE OF RATIO STUDY TO EQUALIZE BOISE SCHOOL DISTRICT
- 35.01.03.316 COMPLIANCE OF CONTINUING VALUATION PROGRAM
- 35.01.03.317 OCCUPANCY TAX ON NEWLY CONSTRUCTED IMPROVEMENTS ON REAL PROPERTY
- 35.01.03.404 OPERATOR'S STATEMENT -- CONTENTS
- 35.01.03.405 ASSESSMENT OF OPERATING PROPERTY
- 35.01.03.406 (RESERVED)
- 35.01.03.407 HEARING TO REVIEW OPERATING PROPERTY APPRAISALS
- 35.01.03.408 RE-EXAMINATION OF VALUE -- COMPLAINT BY ASSESSOR
- 35.01.03.411 PRIVATE CAR REPORTING BY RAILROAD COMPANIES
- 35.01.03.412 (RESERVED)
- 35.01.03.413 SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS
- 35.01.03.414 (RESERVED)
- 35.01.03.415 APPORTIONMENT OF RAILCAR FLEET'S ASSESSED VALUES WITHIN THE STATE
- 35.01.03.416 (RESERVED)
- 35.01.03.417 PENALTY FOR FAILURE TO MAKE STATEMENT
- 35.01.03.509 ABSTRACTS OF VALUE
- 35.01.03.510 SECONDARY CATEGORIES FOR LAND - LISTING AND REPORTING
- 35.01.03.511 SECONDARY CATEGORIES FOR IMPROVEMENTS - LISTING AND REPORTING
- 35.01.03.512 SECONDARY CATEGORIES, OTHER THAN LAND OR IMPROVEMENTS - LISTING AND
- 35.01.03.600 PROPERTY EXEMPT FROM TAXATION
- 35.01.03.603 PROPERTY EXEMPT FROM TAXATION - RELIGIOUS CORPORATIONS OR SOCIETIES
- 35.01.03.604 (RESERVED)
- 35.01.03.605 PROPERTY EXEMPT FROM TAXATION - PROPERTY USED FOR SCHOOL OR
- 35.01.03.608 PROPERTY EXEMPT FROM TAXATION - HOMESTEAD - CONTINUED ELIGIBILITY AFTER
- 35.01.03.609 PROPERTY EXEMPT FROM TAXATION -- HOMESTEAD
- 35.01.03.610 PROPERTY EXEMPT FROM TAXATION -- RESIDENTIAL IMPROVEMENTS -- SPECIAL
- 35.01.03.611 VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS
- 35.01.03.612 PROPERTY EXEMPT FROM TAXATION -- MOTOR VEHICLES, RECREATIONAL
- 35.01.03.615 PROPERTY EXEMPT FROM TAXATION - CERTAIN INTANGIBLE PERSONAL PROPERTY
- 35.01.03.616 (RESERVED)
- 35.01.03.617 AGRICULTURAL LAND VALUATION DEFINITIONS AND GUIDELINES
- 35.01.03.618 COMPUTATION OF THE IDAHO IRRIGATION EXEMPTION
- 35.01.03.619 PROPERTY EXEMPT FROM TAXATION -- FACILITIES FOR WATER OR AIR POLLUTION
- 35.01.03.620 EXEMPTION FOR NEVER OCCUPIED RESIDENTIAL IMPROVEMENTS
- 35.01.03.625 HOMESTEAD EXEMPTION ON OCCUPANCY TAX ROLL
- 35.01.03.626 PROPERTY EXEMPT FROM TAXATION -- CERTAIN PERSONAL PROPERTY
- 35.01.03.627 PROPERTY EXEMPT FROM TAXATION -- CERTAIN PERSONAL PROPERTY - OWNERSHIP
- 35.01.03.628 PARTIAL EXEMPTION FOR REMEDIATED LAND
- 35.01.03.629 PROPERTY EXEMPT FROM TAXATION -- QUALIFIED EQUIPMENT UTILIZING POST
- 35.01.03.630 TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS
- 35.01.03.631 TAX EXEMPTION FOR INVESTMENT IN NEW OR EXISTING PLANT AND BUILDING
- 35.01.03.632 PROPERTY EXEMPT FROM TAXATION - OIL OR GAS RELATED WELLS
- 35.01.03.645 LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED
- 35.01.03.700 DEFINITIONS FOR PROPERTY TAX REDUCTION BENEFIT
- 35.01.03.701 (RESERVED)
- 35.01.03.702 VETERAN'S BENEFIT - CONTINUED ELIGIBILITY AFTER DEATH OF CLAIMANT
- 35.01.03.709 PROPERTY TAX REDUCTION BENEFIT PROGRAM - SPECIAL SITUATIONS
- 35.01.03.717 PROCEDURE AFTER CLAIM APPROVAL
- 35.01.03.800 BUDGET CERTIFICATION RELATING TO OPERATING PROPERTY ANNEXATION VALUE
- 35.01.03.801 LIMITATION ON BUDGET REQUESTS -- SPECIAL PLANT FACILITIES FUND LEVY
- 35.01.03.802 BUDGET CERTIFICATION RELATING TO NEW CONSTRUCTION AND ANNEXATION
- 35.01.03.803 BUDGET CERTIFICATION -- DOLLAR CERTIFICATION FORM (L-2 FORM)
- 35.01.03.804 TAX LEVY - CERTIFICATION - URBAN RENEWAL REVENUE ALLOCATION AREAS
- 35.01.03.805 PENALTY FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS
- 35.01.03.806 ELECTION TO CREATE A NEW TAXING DISTRICT -- CLERK'S MAILED NOTICE
- 35.01.03.807 (RESERVED)
- 35.01.03.808 ADDITIONAL DOCUMENTATION BY TAXING DISTRICTS NOT LEVYING AGAINST ALL
- 35.01.03.809 (RESERVED)
- 35.01.03.810 PROPERTY TAX RELIEF
- 35.01.03.902 PROPERTY TAX NOTICE AND RECEIPTS - DUTY OF TAX COLLECTOR
- 35.01.03.936 CANCELLATION OF TAXES BY BOARD OF COUNTY COMMISSIONERS
- 35.01.03.939 COURT OR BOARD OF TAX APPEALS ORDERED REFUNDS OR CREDITS - LEVY
- 35.01.03.960 DEFINITIONS
- 35.01.03.961 HOMESITE ASSESSMENT AND FORESTLANDS OF LESS THAN FIVE ACRES AND
- 35.01.03.962 TAXATION OF DESIGNATED FORESTLANDS
- 35.01.03.963 CERTAIN FORESTLANDS TO BE DESIGNATED FOR TAXATION BY OWNER --
- 35.01.03.964 YIELD TAX ON APPLICABLE FOREST PRODUCTS
- 35.01.03.965 (RESERVED)
- 35.01.03.966 RECAPTURE OF DEFERRED TAXES ON LANDS DESIGNATED UNDER SECTION 63-1706,
- 35.01.03.982 REPORTING NET PROFITS OF MINES
- 35.01.03.988 QUALIFIED PROPERTY FOR EXEMPTION
- 35.01.03.989 QUALIFIED INVESTMENT EXEMPTION (QIE) RECAPTURE
- 35.01.03.995 CERTIFICATION OF SALES TAX DISTRIBUTION
IDAPA 35.01.05 — Idaho Cigarette and Tobacco Products Tax Administrative Rules
- 35.01.05.000 LEGAL AUTHORITY
- 35.01.05.001 SCOPE
- 35.01.05.002 INCORPORATION BY REFERENCE
- 35.01.05.010 DEFINITIONS
- 35.01.05.110 CALCULATION OF MOTOR FUELS TAX ON GASEOUS SPECIAL FUELS
- 35.01.05.130 DISTRIBUTOR'S FUEL TAX REPORTS
- 35.01.05.131 FILING MOTOR FUELS DISTRIBUTOR REPORTS ELECTRONICALLY
- 35.01.05.132 LICENSED GASEOUS SPECIAL FUELS DISTRIBUTOR'S REPORTS
- 35.01.05.137 TAX REPORTS
- 35.01.05.141 FUEL DISTRIBUTOR CREDIT AND REFUND CLAIMS
- 35.01.05.150 FUEL SALE DOCUMENTATION REQUIRED
- 35.01.05.170 INFORMATION ON DYED & UNDYED DIESEL FUEL
- 35.01.05.171 MOTOR FUELS EXEMPTION FROM SALES TAX
- 35.01.05.185 CONSENT TO THE JURISDICTION OF IDAHO COURTS
- 35.01.05.230 MOTOR FUELS SUBJECT TO USE TAX -- RECORDS
- 35.01.05.250 REFUND CLAIMS -- REPORTING
- 35.01.05.270 REFUND CLAIMS - GENERAL AND BULK DOCUMENTATION
- 35.01.05.290 REFUND CLAIMS - NONTAXABLE MILES
- 35.01.05.291 (RESERVED)
- 35.01.05.292 Sections 63-2410, 63-2423, Idaho Code
- 35.01.05.300 ADMINISTRATION, RULES AND DELEGATION OF AUTHORITY
- 35.01.05.310 EXEMPTION FROM TAX BOND
- 35.01.05.311 IFTA LICENSE BOND
- 35.01.05.320 RECORDS RETENTION
- 35.01.05.400 IFTA LICENSING AND SPECIAL FUELS PERMITTING
- 35.01.05.420 DOCUMENTATION FOR IFTA LICENSEE REPORTING
- 35.01.05.421 DOCUMENTATION FOR IDAHO IRP REGISTRANTS
- 35.01.05.422 DOCUMENTATION FOR IDAHO FULL FEE REGISTRANTS
- 35.01.05.510 APPLICATION AND REPORTING OF THE TRANSFER FEE
IDAPA 35.01.06 — Hotel/Motel Room and Campground Sales Tax Administrative Rules
- 35.01.06.000 LEGAL AUTHORITY (RULE 000)
- 35.01.06.001 TITLE AND SCOPE (RULE 001)
- 35.01.06.002 ADMINISTRATIVE APPEALS (RULE 002)
- 35.01.06.003 LODGING OPERATORS AND SHORT-TERM RENTAL MARKETPLACES (RULE 003)
- 35.01.06.010 DEFINITIONS (RULE 010)
- 35.01.06.011 ACCOMMODATIONS TAX (RULE 011)
- 35.01.06.012 DISTRICT BOUNDARIES (RULE 012)
- 35.01.06.013 REGISTRATION (RULE 013)
- 35.01.06.014 ROOM OR CAMPGROUND CHARGE DEFINED (RULE 014)
- 35.01.06.015 SEPARATE STATEMENT OF TAX (RULE 015)
- 35.01.06.016 EXEMPTIONS (RULE 016)
- 35.01.06.017 RECORDS REQUIRED (RULE 017)
- 35.01.06.018 RETURNS (RULE 018)
- 35.01.06.019 DEFICIENCIES, COLLECTIONS, AND ENFORCEMENT (RULE 019)
- 35.01.06.020 DISTRIBUTION (RULE 020)
- 35.01.06.021 SALES TAX RULES APPLY UNLESS OTHERWISE PROVIDED (RULE 021)
IDAPA 35.01.07 — Permit-Based Idaho Beer and Wine Tax Administrative Rules
IDAPA 35.01.08 — Idaho Estate and Transfer Tax Administrative Rules
IDAPA 35.01.09 — Idaho Auditorium District Sales Tax Administrative Rules
- 35.01.09.000 LEGAL AUTHORITY (RULE 000)
- 35.01.09.001 SCOPE (RULE 001)
- 35.01.09.010 DEFINITIONS (RULE 010)
- 35.01.09.011 BEER AND WINE SALES SUBJECT TO TAX (RULE 011)
- 35.01.09.012 EXEMPTIONS (RULE 012)
- 35.01.09.013 BREAKAGE OR SPOILAGE (RULE 013)
- 35.01.09.014 FINANCIAL SECURITY (RULE 014)
- 35.01.09.015 BEER OR WINE TAX ACCOUNTS (RULE 015)
- 35.01.09.016 BEER OR WINE TAX RETURNS (RULE 016)
- 35.01.09.019 RECORDS REQUIRED (RULE 019)
IDAPA 35.01.10 — Idaho Tax Multistate Compact Commission Rules
IDAPA 35.02.01 — Tax Commission Administration and Enforcement Rules
- 35.02.01.000 LEGAL AUTHORITY
- 35.02.01.001 SCOPE
- 35.02.01.002 ADMINISTRATIVE APPEALS
- 35.02.01.010 DEFINITIONS
- 35.02.01.110 DECLARATORY RULINGS
- 35.02.01.131 UNACCEPTABLE PAYMENTS
- 35.02.01.140 APPLICATION OF PARTIAL PAYMENT
- 35.02.01.150 REQUIREMENTS OF A VALID TAX RETURN
- 35.02.01.153 TAX PREPARERS -- ALTERNATIVE METHODS OF SIGNING INCOME TAX RETURNS
- 35.02.01.154 (RESERVED)
- 35.02.01.155 TAX RETURNS AND OTHER DOCUMENTS FILED ELECTRONICALLY
- 35.02.01.200 EXAMINATION OF RECORDS: RECORDKEEPING AND PRODUCTION REQUIREMENTS
- 35.02.01.300 ASSESSMENT OF TAX
- 35.02.01.310 INTEREST RATES
- 35.02.01.320 NOTICE OF DEFICIENCY: FILING A PROTEST
- 35.02.01.325 NOTICE OF DEFICIENCY: PROTEST PROCEDURES
- 35.02.01.328 OPPORTUNITY TO PARTICIPATE: NOTICE TO PETITIONER
- 35.02.01.400 PENALTIES: GENERAL RULES
- 35.02.01.410 NEGLIGENCE PENALTIES
- 35.02.01.420 FRAUD PENALTIES
- 35.02.01.430 PENALTY FOR FAILURE TO FILE, FAILURE TO PAY, OR DELINQUENT FILING
- 35.02.01.500 SETTLEMENTS
- 35.02.01.501 PROCEDURES ON SETTLEMENTS OVER FIFTY THOUSAND DOLLARS
- 35.02.01.700 DISCLOSURE OF INFORMATION: SCOPE
- 35.02.01.701 (RESERVED)
- 35.02.01.702 DISCLOSURE OF INFORMATION: THIRD PARTIES
- 35.02.01.703 DISCLOSURE OF INFORMATION: GENERAL PUBLIC
- 35.02.01.704 DISCLOSURE OF INFORMATION: GOVERNMENT AGENCIES AND OFFICIALS
- 35.02.01.705 DISCLOSURE OF INFORMATION -- IDENTITY THEFT
- 35.02.01.800 DEFINITIONS FOR PURPOSES OF THE TAXPAYERS' BILL OF RIGHTS