Idaho Code — Title 63 (Revenue and Taxation)
Chapter 1 — Department Of Revenue And Taxation
- 63-101 Department of revenue and taxation — State tax commission — Board of tax appeals
- 63-102 Organization — Chairman — Compensation — Quorum — Hearings
- 63-103 Employees — Compensation — Expenses
- 63-103A determining the suitability of employees, applicants and prospective contractors for employment and access to federal tax information
- 63-104 Holding other offices
- 63-105 Powers and duties — General
- 63-105A Powers and duties — Property tax
- 63-106 Federal aid
- 63-107 Process and procedure before state tax commission
- 63-108 Meeting of state tax commission
- 63-109 Equalization by categories — Identification and reassessment
- 63-110 Property and special taxes
- 63-111 Certificate by chairman — Changes in assessment
- 63-112 Payments for assistance with property tax assessment
- 63-113 Reporting whole dollar amounts
- 63-114 Filing and payment extensions as disaster relief
- 63-115 Filing of electronic returns and documents — Electronic funds transfers
- 63-117 Payment of taxes by credit card and other commercially acceptable means
- 63-118 Alternative dispute resolution
- 63-119 Collection of tax by commercial collector
Chapter 2 — Definitions — General Provisions
- 63-201 Definitions
- 63-202 Official records
- 63-203 All property subject to property taxation
- 63-204 Classes of property
- 63-205 Assessment — Market value for assessment purposes
- 63-205A Assessment — Market Value for Assessment Purposes of Section 42 low-income Properties
- 63-205C valuation of agricultural land
- 63-206 Lien of property taxes
- 63-207 Assessment of property
- 63-208 Rules pertaining to market value — Duty of assessors
- 63-209 Assessor’s plat record
- 63-210 Tax numbers for metes and bounds descriptions
- 63-211 Abstract of state lands
- 63-212 Estates — Claimants — Agents — Undivided interest
- 63-213 Double assessing prohibited
- 63-214 Description of property
- 63-215 Legal description and map of boundaries to be recorded and filed
- 63-216 No state property tax when sales tax is in force
- 63-217 Filing of material by mail or private delivery services
- 63-218 Reproduction of records — Destruction of originals authorized — Admissibility in evidence
- 63-219 Uniform property rolls and related documents
- 63-220 Tax extensions as disaster relief
Chapter 3 — Assessment Of Real And Personal Property
- 63-301 Time of assessment — Property roll, subsequent property roll and missed property roll
- 63-301A New construction roll
- 63-302 List of taxable personal property
- 63-303 Assessment of manufactured homes
- 63-304 Manufactured homes to constitute real property
- 63-305 Reversal of declaration which treats a manufactured home as real property
- 63-306 Listing of property by owner, agent or fiduciary
- 63-307 Ownership identification
- 63-308 VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. [EFFECTIVE UNTIL JANUARY 1, 2024]
- 63-309 Improvements on exempt and railroad rights-of-way lands — Equity in state property
- 63-310 Completion and delivery of property roll
- 63-311 Completion and delivery of subsequent and missed property rolls
- 63-312 Affidavit to completed roll — Effect of failure to make affidavit
- 63-313 exemption for transient personal property
- 63-314 County valuation program to be carried on by assessor
- 63-315 Assessment ratios and the determination of adjusted market value for assessment purposes for school districts
- 63-316 Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs
- 63-317 Occupancy tax — Procedures
- 63-318 park model recreational vehicle to constitute personal property
Chapter 4 — Appraisal, Assessment And Taxation Of Operating Property
- 63-401 Operating property assessed by state tax commission
- 63-402 Nonoperating property assessed by county assessor
- 63-403 Operator representative of owner
- 63-404 Operator’s statement — Arbitrary assessment
- 63-405 Assessment of operating property
- 63-406 Attendance at assessment hearing
- 63-407 Appeal of operating property assessments
- 63-408 Reexamination of value — Complaint by assessor
- 63-409 Appeals from state tax commission valuations of operating property
- 63-410 Certification of value to counties — Comparisons — Special meeting — Escaped assessments
- 63-411 Special provisions for private railcar fleets — Notice of delinquency — Collection of delinquency
Chapter 5 — Equalization Of Assessments
- 63-501 Meeting of commissioners as a board of equalization
- 63-501A Taxpayer’s right to appeal
- 63-502 Function of board of equalization on assessments
- 63-503 New and additional assessments
- 63-504 Lien of unpaid personal property taxes on real property
- 63-505 Production of evidence by county officials and others
- 63-506 Notice to taxpayer of new assessments and changes
- 63-507 Record of proceedings
- 63-508 Completion of property roll after equalization
- 63-509 Delivery of rolls to county auditor — Abstracts of rolls
- 63-510 Notification of valuation due to state tax commission
- 63-511 Appeals from county board of equalization
Chapter 6 — Exemptions From Taxation
- 63-601 All property subject to taxation
- 63-602 Property exempt from taxation
- 63-602A Property exempt from taxation — Government property
- 63-602AA Property exempt from taxation — Exceptional situations
- 63-602B Property exempt from taxation — Religious limited liability companies, corporations or societies
- 63-602BB Partial exemption for remediated land
- 63-602C Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies
- 63-602CC Property exempt from taxation — Qualified equipment utilizing postconsumer waste or postindustrial waste
- 63-602D Property exempt from taxation — Certain hospitals
- 63-602DD Manufactured homes used under a dealer’s plate or as a sheep and cow camp
- 63-602E Property exempt from taxation — Property used for school or educational purposes
- 63-602EE Property exempt from taxation — Certain tangible personal property
- 63-602F Property exempt from taxation
- 63-602G Property exempt from taxation — Homestead
- 63-602GG Property exempt from taxation — Low-income housing owned by nonprofit organizations
- 63-602H Value of residential property in certain zoned areas
- 63-602HH Property exempt from taxation — Significant capital investments
- 63-602I Property exempt from taxation — Household goods, wearing apparel and other personal effects in certain cases
- 63-602II Property exempt from taxation — Unused infrastructure
- 63-602J Property exempt from taxation — Motor vehicles and vessels properly registered
- 63-602JJ property exempt from taxation — certain property of producer of electricity by means of wind, solar, or geothermal energy — RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas COMPANIES, And rate-regulated gas companies
- 63-602KK Property exempt from taxation — Certain personal property
- 63-602L Property exempt from taxation — Intangible personal property
- 63-602M Property exempt from taxation — Certain secured dues and credits
- 63-602N Property exempt from taxation — Irrigation water and structures — certain property of irrigation districts or canal companies
- 63-602NN Property exempt from taxation — Certain business property
- 63-602OO Property exempt from taxation — oil or gas related wells
- 63-602P Property exempt from taxation — Facilities for water or air pollution control
- 63-602Q Property exempt from taxation — Certain cooperative telephone lines
- 63-602R Property exempt from taxation — Agricultural crops
- 63-602S Property exempt from taxation — Fruits and vegetables held for human consumption, and seeds, shipped out of the state
- 63-602T Property exempt from taxation — Personal property manufactured or processed in this state and actually sold and shipped out of state
- 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
- 63-602V Property exempt from taxation — Personal property shipped into the state and stored in the original package
- 63-602W Business inventory exempt from taxation — Business inventory that is a component of real property that is a single family dwelling
- 63-602X Property exempt from taxation — Casualty loss
- 63-602Y Property exempt from taxation — Effect of change of status
- 63-602Z Exemption from occupancy tax
- 63-604 Land actively devoted to agriculture defined
- 63-605 Land used to protect wildlife and wildlife habitat
- 63-606A Small employer growth incentive exemption
Chapter 7 — Property Tax Relief
- 63-701 Definitions
- 63-702 reduction in property TAXES or occupancy taxes — Claim is personal — Exceptions
- 63-703 Procedure for filing claims
- 63-704 Amount of property tax or occupancy tax reduction
- 63-705 Publication of changes in income limitations and property tax or occupancy tax reduction amounts
- 63-705A special property tax or occupancy tax reduction for disabled veterans
- 63-706 Time requirements for filing claim
- 63-707 Procedure after claim approval
- 63-708 Recovery of erroneous claims
- 63-709 Reimbursement by state tax commission
- 63-710 Procedure after reimbursement
- 63-711 Cancellation of taxes — Hardship and casualty losses — Special
- 63-712 Short title
- 63-713 Definitions
- 63-714 Application — Deferral of property tax
- 63-715 Procedures — Appeals
- 63-716 Deferral — Interest — Lien — Priority
- 63-717 Reimbursement by state tax commission
- 63-718 Events terminating deferral — Payment of deferred tax and interest
- 63-719 Tax deed for deficiency in repayment
- 63-720 Recovery of erroneous and other improper deferrals
- 63-721 Knowingly filing a false claim a misdemeanor
- 63-724 homeowner property tax relief
Chapter 8 — Levy And Apportionment Of Taxes
- 63-801 Annual state property tax levy
- 63-802 Limitation on budget requests — Limitation on tax charges — Exceptions
- 63-802A Notice of budget hearing
- 63-802C Election to create a new taxing district
- 63-803 Certification of budgets in dollars
- 63-804 Filing copy of budget
- 63-805 Annual levies
- 63-806 Warrant redemption fund
- 63-807 Levy by new taxing units — Duties of auditor
- 63-808 Record of proceedings
- 63-809 Unauthorized levy — Notification by state tax commission — Action to set aside
- 63-810 Erroneous Levy — Corrective action
- 63-811 Computation of property taxes — Duty of county auditor
- 63-812 Accounting and collection of property taxes
Chapter 9 — Payment And Collection Of Property Taxes
- 63-901 Property taxes payable only in legal tender
- 63-902 Property tax notice and receipts — Duty of tax collector
- 63-903 When payable
- 63-904 Special provisions for collection of property taxes on personal property
- 63-905 Receipt for property taxes paid
- 63-906 Interim payment account — Receipt for deposits
- 63-907 Entry of delinquent tax — Duty of county treasurer
Chapter 10 — Collection Of Delinquency On Real, Personal And Operating Property
- 63-1001 Effect of delinquency — Interest rate
- 63-1002 Payment of delinquency — Order — Receipt
- 63-1003 Lien and effect of delinquency
- 63-1004 Payment of delinquency on segregated property
- 63-1005 Pending issue of tax deed — General provisions — Notice
- 63-1006 Hearing and issuance of tax deed
- 63-1007 Redemption — Expiration of right
- 63-1008 Effect of tax deed as evidence
- 63-1009 Effect of tax deed as conveyance
- 63-1010 Deeds upon redemption
- 63-1011 Possession under tax deed conclusive as to regularity of proceedings
- 63-1012 Sale of personal property upon delinquency
- 63-1013 Warrants of distraint — Service and execution
- 63-1014 Removal or sale or repossession of personal property before payment of property taxes on property rolls
- 63-1015 Apportionment of proceeds from redemption
Chapter 11 — Seizure And Sale Of Personal Property For Taxes
Chapter 12 — Settlement Of Revenue Officers
Chapter 13 — Miscellaneous Provisions Of Tax Law
- 63-1301 Application to taxing districts
- 63-1302 Cancellation and refund of property tax
- 63-1303 Adjustment of property taxes by county commissioners — Duties of tax collector
- 63-1304 Adjustment of late charges or interest
- 63-1305 Refund or credit of property taxes by order of court or board of tax appeals
- 63-1305C taxation and Refund of property taxes collected on a tax exempt property
- 63-1306 Procedure and proof of payment
- 63-1307 Transmission of funds to state treasurer
- 63-1308 Property tax paid under protest — Apportionment — Action for recovery
- 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
- 63-1310 Destruction of personal property
- 63-1311 Fees for services
- 63-1311A Advertisement of and hearing on fee increases
- 63-1312 Municipal property taxes — Notification of valuation
- 63-1313 Limitation on property taxes — Value of real and personal property — Special tax levies
- 63-1314 Costs for professional services to be lien on property
- 63-1315 funding of a judicially confirmed obligation
- 63-1316 ELECTION — AUTHORIZATION OF GOVERNING BODY
Chapter 14 — Enforcement — Penalties
Chapter 15 — Collection Of Taxes From Public Works Contractors
Chapter 16 — Prepayment Of Taxes
Chapter 17 — Taxation Of Forest Lands And Forest Products
- 63-1701 Definitions
- 63-1702 Lands of less than five acres
- 63-1703 Certain forest lands to be designated for taxation by owner — Limitations
- 63-1704 Large-size forest tracts
- 63-1705 Taxation of forest lands under the productivity option
- 63-1705A CLASSIFICATION OF FOREST LANDS
- 63-1706 Yield tax on applicable forest products
- 63-1707 Examination of records
- 63-1708 Property exempt from taxation
Chapter 18 — Short-Term Or Vacation Rental Marketplaces
Chapter 23 — License Taxes
- 63-2301 Licenses prepared — Printed — Accounting
- 63-2302 License to be procured before commencing business
- 63-2303 Pawnbroker’s license
- 63-2305 Bridge and ferry license
- 63-2306 Monthly settlement for licenses — Application of license money
- 63-2307 Suits for recovery of license tax
- 63-2308 Production of license — Plea of recovery in civil action
- 63-2309 Penalty for violations
Chapter 24 — Fuels Tax
- 63-2401 Definitions
- 63-2402 Imposition of tax upon motor fuel
- 63-2403 Receipt of motor fuel — Determination
- 63-2404 Method of measurement of gallons received
- 63-2405 Payment of tax
- 63-2406 Distributor reports
- 63-2407 Deductions authorized
- 63-2408 Aircraft engine fuel tax
- 63-2410 Refund of gasoline tax procedure
- 63-2412 Distribution of tax revenues from tax on gasoline and aircraft engine fuel
- 63-2418 Distribution of tax revenues from tax on special fuels
- 63-2421 Use tax — Returns and payment of use tax by consumers
- 63-2423 Credits and refunds to consumers
- 63-2424 Gaseous special fuels
- 63-2425 Dyed fuel and other untaxed fuel prohibited for use on a highway
- 63-2427 Administration
- 63-2427A motor fuel Distributor license
- 63-2427B Licensed gaseous fuels distributors — Reports
- 63-2427C limited distributor license
- 63-2428 Bonding
- 63-2429 Required records
- 63-2431 Tax in lieu of all other taxes imposed
- 63-2432 Civil action to prevent doing business without license — Injunction
- 63-2434 Enforcement provisions
- 63-2436 Reports of importations by carrier — Contents
- 63-2437 Instate pipeline terminal and storage reports
- 63-2438 International fuel tax agreement (IFTA) license
- 63-2439 Reports and payment by holders of an Idaho international fuel tax agreement (IFTA) license
- 63-2440 Exemptions from international fuel tax agreement license and reports and temporary permits
- 63-2442 Exchange of information agreements
- 63-2442A International fuel tax agreement and other agreements between jurisdictions
- 63-2444 Effect of tribal agreements
- 63-2450 violations in general
- 63-2455 specific violations
- 63-2460 penalties
- 63-2470 enforcement of licensing provisions
Chapter 25 — Cigarette And Tobacco Products Taxes
- 63-2501 Purpose
- 63-2502 Definitions
- 63-2503 Permits
- 63-2504 Qualifications of wholesalers
- 63-2505 Transportation of cigarettes
- 63-2506 Imposition of tax
- 63-2507 Stamps to be printed — Affixed to individual packages
- 63-2508 Stamps to be affixed by person first receiving cigarettes in state
- 63-2509 Compensation for affixing stamps
- 63-2510 Payment of tax — Returns — Accounting for stamps
- 63-2510A Bonding
- 63-2511 Records to be kept — Inspection
- 63-2512 Penalties
- 63-2513 Contraband articles
- 63-2514 Search and seizure
- 63-2515 Compromise and confiscation
- 63-2516 Collection and enforcement — Actions against state of Idaho
- 63-2517 Jurisdiction over nonresidents
- 63-2519 Civil action — Injunction
- 63-2520 Distribution of moneys collected
- 63-2521 Refunds — Limitations — Interest
- 63-2522 Imposition and rate of tax
- 63-2523 Prohibitions
- 63-2525 Criminal penalties
- 63-2526 Administrative sanctions
- 63-2527 General provisions
- 63-2528 Definitions
- 63-2529 Applicability
- 63-2551 Tobacco products tax — Definitions
- 63-2552 Tax imposed — Rate
- 63-2552A Additional tax imposed — Rate
- 63-2552B Tobacco products use tax
- 63-2553 Legislative intent
- 63-2554 Permit required
- 63-2555 Books and records to be preserved — Entry and inspection by commission
- 63-2556 Preservation of invoices of sales to other than ultimate consumer
- 63-2557 Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection
- 63-2558 Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection
- 63-2559 When credit may be obtained for tax paid
- 63-2560 Tax payable monthly — Returns — Other than monthly returns — Procedure
- 63-2561 Title of act
- 63-2562 Additions and penalties
- 63-2563 Collection and enforcement
- 63-2564 Distribution of tax revenues
- 63-2565 Refunds, limitations, interest
Chapter 27 — License Tax On Electricity
- 63-2701 Statement of electric generating companies — Tax
- 63-2702 Payment of tax — Distribution of revenue — Interest on delinquencies
- 63-2702A Refunds — Limitations — Interest
- 63-2703 Certificate of producer — Contents
- 63-2704 Statement of kilowatt hours produced
- 63-2705 Exemption of electricity for pumping water for irrigation purposes
- 63-2706 Compliance by subsequent owners
- 63-2707 Penalty for false statement or affidavit
- 63-2708 Collection and enforcement — Actions against state of Idaho
- 63-2711 Separability
Chapter 28 — Taxation Of Profits Of Mines
- 63-2801 Valuation of mines for taxation
- 63-2802 Net profits defined
- 63-2803 Statement of net profits
- 63-2804 Statement as to entire group
- 63-2805 False statements constitute perjury
- 63-2806 Examination of books — Penalty for false statement
- 63-2807 Confidential information — Penalty for disclosure
- 63-2808 Assessment without statement
- 63-2809 Assessment book
- 63-2810 General duties of officers
- 63-2811 Collection of tax lien
Chapter 30 — Income Tax
- 63-3001 Title
- 63-3002 Declaration of intent
- 63-3003 Definitions
- 63-3004 Internal revenue code
- 63-3005 Person
- 63-3006 Corporation
- 63-3006A Limited liability company — Classification and taxation
- 63-3006B Partnership
- 63-3006C Pass-through entity
- 63-3007 Fiduciary
- 63-3008 Individual
- 63-3009 Taxpayer
- 63-3010 Taxable year
- 63-3011 Gross income
- 63-3011A Adjusted gross income
- 63-3011B Taxable income
- 63-3011C Idaho taxable income
- 63-3012 Includes and including
- 63-3013 Resident
- 63-3013A Part-year resident
- 63-3014 Nonresident
- 63-3015 estates and trusts
- 63-3016 Paid or incurred and paid or accrued
- 63-3017 Employer
- 63-3018 Employee
- 63-3020 Farmer
- 63-3021 Net operating loss
- 63-3021A Calculation of net operating loss when taxable income is determined by excess inclusion income
- 63-3022 Adjustments to taxable income
- 63-3022A Deduction of certain retirement benefits
- 63-3022B Deduction for Energy efficiency upgrades
- 63-3022C Deduction for alternative energy device at residence
- 63-3022D Deduction of expenses for household and dependent care services
- 63-3022E Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities. [effective until January 1, 2027]
- 63-3022F Computation of tax where taxpayer restores substantial amount held under the claim of right
- 63-3022G Moneys paid to Japanese-Americans for reparations for World War II displacement
- 63-3022H Deduction of capital gains
- 63-3022I Adoption expenses
- 63-3022J Deduction of value for technological equipment
- 63-3022K Medical savings account
- 63-3022L Individuals who are owners of an interest in a pass-through entity or beneficiaries of a trust or estate
- 63-3022M Expenses and interest relating to tax exempt income
- 63-3022N Marriage penalty adjustment
- 63-3022O Adjustment — Property acquired after September 10, 2001 — Small business expenses — Limitations on assessments and refunds
- 63-3022P Health insurance costs
- 63-3022Q Long-term care insurance
- 63-3022R certain loss recoveries
- 63-3022S Income earned on an Indian Reservation
- 63-3022U deduction for certain charitable contributions
- 63-3022V deduction for first-time home buyers
- 63-3023 Transacting business
- 63-3024 Individuals’ tax and tax on estates and trusts
- 63-3024A Food tax credits and refunds
- 63-3024B Idaho tax rebate fund
- 63-3025 Tax on corporate income
- 63-3025A Franchise tax
- 63-3025B Organizations exempt from the tax imposed by this chapter
- 63-3025C Corporations exempt from minimum tax
- 63-3025D Payment for dependents sixty-five years of age or older or persons with developmental disabilities. [effective until January 1, 2027]
- 63-3026 Computing Idaho taxable income of resident individuals, trusts and estates
- 63-3026A Computing Idaho taxable income of part-year or nonresident individuals, trusts and estates
- 63-3026B affected business entities — state and local taxation treatment
- 63-3027 Computing Idaho taxable income of multistate or unitary corporations
- 63-3027A Computing Idaho taxable income of corporations not subject to section 63-3027 , Idaho Code
- 63-3027B Water’s-edge election
- 63-3027C Election is binding — Treatment of dividends
- 63-3027D Presumptions and burdens of proof
- 63-3027E Operative dates
- 63-3029 Credit for income taxes paid another state
- 63-3029A Income tax credit for charitable contributions — Limitation
- 63-3029B Income tax credit for capital investment
- 63-3029C Income tax credit for certain charitable contributions — Limitation
- 63-3029D Tax credit for qualified equipment utilizing postconsumer waste or postindustrial waste
- 63-3029F claim of right income repayment adjustments
- 63-3029G Credits for research activities conducted in this state — carryforward
- 63-3029I Income tax credit for investment in broadband equipment
- 63-3029K Tax credit for live organ donation expenses
- 63-3029L child TAX CREDIT
- 63-3029M income tax credit for employer contributions to idaho college savings program accounts
- 63-3029N IDAHO PARENTAL CHOICE TAX CREDIT
- 63-3029P Priority of credits
- 63-3030 Persons required to make returns of income
- 63-3030A Mandate to compel return
- 63-3031 Joint returns
- 63-3032 Time for filing income tax returns
- 63-3033 Extension of time
- 63-3034 Payment of tax
- 63-3035 State withholding tax on percentage basis — Withholding, collection and payment of tax
- 63-3035A State income tax withholding tax on lottery winnings
- 63-3035B Joint power authorization
- 63-3035C Revocation and suspension of withholding accounts — Penalties
- 63-3036 State withholding tax for farmers
- 63-3036A Payment of estimated tax
- 63-3036B Pass-through entities — backup withholding
- 63-3037 Information returns
- 63-3038 Administration
- 63-3039 Rules and regulations — Publication of statistics and law
- 63-3040 Examination of return and determination of tax
- 63-3041 Overpayments
- 63-3042 Examination of books and witnesses
- 63-3042A evidence of expenditures
- 63-3043 Contempt
- 63-3044 Deficiency in tax
- 63-3045 Notice of redetermination or deficiency — Interest
- 63-3045A Assessment of tax
- 63-3045B Final decisions of the commission
- 63-3046 Penalties and additions to the tax in case of deficiency
- 63-3046A Interest on underpayment of estimated tax
- 63-3046B Failure to file partnership return
- 63-3047 Compromised cases
- 63-3048 Adjusted or compromised cases — settlement and Closing agreements
- 63-3049 Judicial review
- 63-3050 Action to collect unpaid tax or deficiency
- 63-3050A Relief from joint and several liability on joint return
- 63-3051 Property subject to lien
- 63-3055 Release or subordination of income tax lien
- 63-3056 Action to enforce lien
- 63-3057 Distraint on personal property
- 63-3058 Exempt property
- 63-3059 Levy or distraint warrant
- 63-3060 Proceedings on levy or distraint
- 63-3060A continuous execution on INDIVIDUAL earnings
- 63-3061 Successive seizures
- 63-3061A Notice of levy and distraint
- 63-3062 Production of books
- 63-3063 Collection by distraint not exclusive
- 63-3064 Other remedies preserved
- 63-3065 Jeopardy assessments
- 63-3065A Jurisdiction over nonresidents
- 63-3066 Legal adviser
- 63-3067 Revenue received — State refund account
- 63-3067A income tax refund or payment Designation by individuals to Trust accounts
- 63-3067B Sunsetting designations
- 63-3067D designation by taxpayer — opportunity scholarship
- 63-3068 Period of limitations for issuing a notice of deficiency and collection of tax
- 63-3069 Notice of adjustment of federal or state tax liability
- 63-3069A Special statute of limitations
- 63-3070 Partnership income — Federal adjustments
- 63-3071 Destruction of old returns
- 63-3072 Credits and refunds
- 63-3073 Interest on refunds and credits
- 63-3074 Actions against state of Idaho
- 63-3075 Penalties
- 63-3076 Penalty for divulging information
- 63-3077 Information furnished to certain officials
- 63-3077A Agreements for exchange of information and joint administration with department of labor
- 63-3077B Agreements for exchange of information with industrial commission
- 63-3077C Agreement for exchange of information with department of fish and game
- 63-3077D Agreement for collection of tax
- 63-3077E Agreements for exchange of information with the state treasurer
- 63-3077F Information furnished to certain individuals
- 63-3077G Agreement for exchange of information with the Idaho Department of Correction
- 63-3077H Agreement for exchange of information with the Idaho Department of Health and Welfare
- 63-3078 Failure to collect and pay over tax, or attempt to evade of defeat tax
- 63-3079 Franchise tax not repealed Repealed
- 63-3080 Not a property tax
- 63-3082 Additional tax required when filing income tax return
- 63-3083 "Person" defined
- 63-3084 Tax additional to other income taxes
- 63-3085 Date tax due and payable
- 63-3086 Persons exempt from tax
- 63-3087 Collection and enforcement
Chapter 31 — Anticipation Of Revenue By Taxing Districts
- 63-3101 Taxing district defined
- 63-3102 Authority to borrow money
- 63-3103 Sale of revenue anticipation bonds or notes
- 63-3104 Creation of fund to pay bonds or notes at maturity — Payment of bonds or notes
- 63-3105 Tax levy to cover deficiency in bond or note payments
- 63-3106 Issuance and sale of refunding bonds or notes by taxing districts to pay for revenue anticipation bonds or notes
- 63-3107 Construction
- 63-3108 Necessary actions authorized
Chapter 32 — Anticipation Of Revenue By State
Chapter 34 — Collection Of Taxes And License Fees
Chapter 35 — Cooperative Electrical Associations — Taxing Gross Earnings
- 63-3501 Definitions
- 63-3502 Levy of tax on annual gross electrical earnings
- 63-3502A Levy of tax on annual gross natural gas earnings
- 63-3502B Levy of tax on wind energy production, solar energy production, geothermal energy electrical production, RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies
- 63-3502C EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION
- 63-3503 Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission
- 63-3503A Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission
- 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
- 63-3503C CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies BY STATE TAX COMMISSION — rate-regulated tax fund
- 63-3504 Collection by county treasurer — Penalty and interest imposed when delinquent
- 63-3505 Taxes a lien on property of association or producer until paid
- 63-3506 Assessment of property by assessor
Chapter 36 — Sales Tax
- 63-3601 Title of act
- 63-3602 Definitions
- 63-3603 Farming
- 63-3604 In this state — In the state
- 63-3604B Includes and including
- 63-3605C Logging
- 63-3605E marketplace facilitator
- 63-3605H Mining
- 63-3605J Modular building
- 63-3605L Motor vehicle
- 63-3606 New manufactured home
- 63-3606C new park model recreational vehicle
- 63-3607 Person
- 63-3607A Primary or primarily
- 63-3608 Purchase
- 63-3609 Retail sale — Sale at retail
- 63-3610 Retailer
- 63-3611 Retailer engaged in business in this state
- 63-3612 Sale
- 63-3613 Sales price
- 63-3614 Seller
- 63-3615 Storage — Use
- 63-3615A Substantial nexus
- 63-3616 Tangible personal property
- 63-3618 Taxpayer
- 63-3619 Imposition and rate of the sales tax
- 63-3620 Permits — Issuance — Revocation — Penalties
- 63-3620A Revocation, suspension or expiration of permits held by persons not actively engaged in business
- 63-3620B Agreements to collect and remit sales tax
- 63-3620C Promoter-sponsored events
- 63-3620E collection of tax by marketplace facilitators
- 63-3620F distribution of tax collected by marketplace facilitators and out-of-state retailers
- 63-3621 Imposition and rate of the use tax — Exemptions
- 63-3621A Use tax on transient equipment
- 63-3622 Exemptions — Exemption certificates and resale certificates — Penalties
- 63-3622A Prohibited taxes
- 63-3622AA Exemption for official documents
- 63-3622B Out-of-state contracts
- 63-3622BB Research and development at the Idaho national laboratory
- 63-3622C Motor fuels subject to tax
- 63-3622CC Railroad rolling stock
- 63-3622D Production exemption
- 63-3622DD Parts for railroad rolling stock
- 63-3622E Containers
- 63-3622EE Purchases for the federal special supplemental food program for women, infants and children (WIC)
- 63-3622F Utilities
- 63-3622FF Purchases made with SNAP benefit cards
- 63-3622G Heating materials
- 63-3622GG Aircraft
- 63-3622HH Production exemption shall not apply to sales regarding recreation-related vehicles
- 63-3622I Literature
- 63-3622II Money-operated dispensing equipment
- 63-3622J School, church and senior citizen meals
- 63-3622JJ Logging exemption
- 63-3622K Occasional sales
- 63-3622KK Incidental sales by religious corporations or societies
- 63-3622L De minimis sales
- 63-3622LL Media measurement services exemption
- 63-3622M Liquor sales
- 63-3622MM Livestock sold at livestock markets
- 63-3622N Prescriptions
- 63-3622NN Clean rooms
- 63-3622O Exempt private and public organizations
- 63-3622OO Labor for new vehicle accessories
- 63-3622P Purchases shipped out-of-state by a common carrier
- 63-3622PP Idaho commemorative silver medallions
- 63-3622Q Out-of-state shipments
- 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
- 63-3622RR Research and development
- 63-3622S Radio and television broadcasting equipment
- 63-3622SS Hunting or shooting sports
- 63-3622T Equipment to produce certain newspapers
- 63-3622TT CUSTOM MEAT PROCESSING
- 63-3622U Funeral services
- 63-3622UU Personal property tax on rentals
- 63-3622V Bullion
- 63-3622VV idaho information technology equipment
- 63-3622W Irrigation equipment and supplies
- 63-3622WW idaho semiconductors for america act
- 63-3622X Pollution control equipment
- 63-3622XX Animal adoption and rescue fees
- 63-3622Y Taxation of aerial passenger tramways and snowgrooming and snowmaking equipment
- 63-3622YY SMALL SELLER
- 63-3622Z Sales by Indian tribes
- 63-3623 Returns and payments
- 63-3623A Taxes as state money
- 63-3623B Amusement devices
- 63-3624 Administration
- 63-3625 Security for tax
- 63-3626 Refunds, limitations, interest
- 63-3627 Responsibility for taxes
- 63-3628 Successors’ liability
- 63-3629 Deficiency determinations
- 63-3630 Jeopardy determinations
- 63-3631 Redetermination
- 63-3632 Interest on deficiencies
- 63-3633 Period of limitation upon assessment and collection
- 63-3634 Additions and penalties
- 63-3634A Authority to enter agreements
- 63-3635 Collection and enforcement
- 63-3637 sales tax distribution — definitions
- 63-3638 Sales tax — Distribution
- 63-3638A Sales tax on liquor to be paid to liquor account
- 63-3640 Contracts entered into before effective date of increased tax
- 63-3641 rebate of sales taxes collected
- 63-3642 sales and use tax withholding — city and county governments
- 63-3643 Cash rounding
Chapter 37 — Interstate Compact
- 63-3701 Multistate tax compact enacted
- 63-3702 Optional reporting for sales
- 63-3703 Appointment to the multistate tax commission
- 63-3704 Multistate tax commission — Designation of alternate
- 63-3705 Attorney general or designee to be nonvoting member
- 63-3706 Multistate tax compact advisory committee — Composition — Meetings — Purpose
- 63-3707 Interstate audits participation — Limitation
- 63-3708 Sharing of tax information
- 63-3709 Multistate tax compact account — Creation — Appropriations
Chapter 38 — Board Of Tax Appeals
- 63-3801 Establishment
- 63-3802 Members
- 63-3803 Terms — Election of chairman
- 63-3804 Compensation
- 63-3805 Removal
- 63-3806 Appointment of employees
- 63-3807 Meetings — Call for hearings — Office — Quorum
- 63-3808 Adoption of rules and issuance of subpoenas
- 63-3809 Hearings — Matter considered by board to be of public importance
- 63-3810 Motion for rehearing — Rehearing by entire board
- 63-3810A Representation at hearing
- 63-3811 Appeal from determination of tax liability
- 63-3812 Appeal from board — Payment of taxes while on appeal
- 63-3813 Conclusive decision
- 63-3814 Proceedings to conform with administrative procedure act
Chapter 40 — Taxpayers’ Bill Of Rights
- 63-4001 Definitions
- 63-4002 Acquisition of location information
- 63-4003 Communication in connection with tax collection
- 63-4004 Harassment or abuse
- 63-4005 False or misleading representations
- 63-4006 Unfair practices
- 63-4007 Multiple tax obligations
- 63-4008 Recording of interviews
- 63-4009 Installment payments
- 63-4010 Quotas prohibited
- 63-4011 Civil liability
- 63-4015 unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES
Chapter 41 — Special District Dissolution Act
Chapter 42 — Illegal Drug Stamp Tax Act
- 63-4201 Short title
- 63-4202 Definitions
- 63-4203 Illegal drug tax imposed on possession of controlled substances
- 63-4204 Stamps, evidencing tax paid to be displayed, and provided and sold by the commission
- 63-4205 Stamps to be affixed to controlled substances
- 63-4206 Confidentiality of stamp purchases and redetermination — Immunity from prosecution — Penalty for disclosure
- 63-4207 Civil penalty — Criminal penalty — Statute of limitations
- 63-4208 Commission to administer tax — Jeopardy assessment — Inapplicability of homestead exemption — Burden of proof — Other sections applicable
- 63-4209 Distribution of tax revenues
- 63-4210 Lawful possession
- 63-4211 Third party and exemption claims — Actions against state of Idaho
Chapter 44 — The Idaho Small Employer Incentive Act Of 2005
- 63-4401 Short title
- 63-4402 Definitions
- 63-4403 Additional income tax credit for capital investment
- 63-4404 Real property improvement tax credit
- 63-4405 Additional income tax credit for new jobs
- 63-4406 Limitations, and other provisions on credits against income taxes
- 63-4407 Recapture
- 63-4408 Sales and use tax incentives — Rebates — Recapture
- 63-4409 Administration