Reporting whole dollar amounts

Official textlegislature.idaho.govlast amended 1997

63-113. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.

Amendment history

63-113, added 1997, ch. 20, sec. 1, p. 30.

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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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