Process and procedure before state tax commission

Official textlegislature.idaho.govlast amended 1996

63-107. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commission as the state board of equalization under title 63, Idaho Code, and before the state tax commission for redetermination of taxes under section 63-3045 or 63-3631, Idaho Code, are not contested cases within the meaning of chapter 52, title 67, Idaho Code.

Amendment history

63-107 added 1996, ch. 98, sec. 2, p. 316.

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In this chapter (20 sections)

63-101 · Department of revenue and taxation — State tax commission —…
63-102 · Organization — Chairman — Compensation — Quorum — Hearings
63-103 · Employees — Compensation — Expenses
63-103A · determining the suitability of employees, applicants and…
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…
63-117 · Payment of taxes by credit card and other commercially…
63-118 · Alternative dispute resolution
63-119 · Collection of tax by commercial collector

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