Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-118
Alternative dispute resolution
# (1)
The state tax commission may use alternative dispute resolution procedures to arbitrate or mediate any issue within its tax jurisdiction.
# (2)
The state tax commission may enter into contracts, not subject to the provisions of chapter 52, title 67 , Idaho Code, with individuals and organizations including, but not limited to, the multistate tax commission, to conduct alternative dispute resolution. Costs of alternative dispute resolution procedures may be paid from resultant proceeds without regard to budgetary or appropriation restrictions.
# (3)
The state tax commission shall appoint one (1) of its members as alternative dispute resolution coordinator and from its staff one (1) or more assistant coordinators.
Amendment history
63-118, added 1998, ch. 105, sec. 1, p. 362.
Source: view the official text
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