Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3039
Rules and regulations — Publication of statistics and law
# (1)
The state tax commission shall prescribe all needful rules and regulations for the enforcement of this act, which shall be deemed to include all interpretations and constructions of this act, which must be uniformly made by the state tax commission, and shall prepare all forms which may be required of taxpayers. All rules or regulations and forms shall be printed for general distribution and the state tax commission is hereby authorized to contract for such printing. The state tax commission may make a charge for each copy of rules and regulations, which charge shall not exceed the actual cost of printing the same plus the actual expense of the state tax commission for postage or other handling costs but no charge shall be made for any form required of taxpayers. No rule or regulation shall become effective until thirty (30) days after the rule or regulation as published is made available to the public and each rule or regulation requiring compliance by a taxpayer shall have an effective date. The state tax commission is authorized to establish an annual charge for all rules, regulations and other publications of the commission and to receive subscriptions therefor which shall entitle the subscriber to delivery of such publications by mail as soon as the same are published.
# (2)
The state tax commission shall as soon as practicable after the effective date of this act adopt rules and regulations as provided herein. Such rules and regulations shall conform wherever practicable to the regulations promulgated by the commissioner for the Internal Revenue Code.
# (3)
Any law to the contrary notwithstanding, the state tax commission shall prepare and publish annually such statistics as are reasonably available with respect to the operation of the commission including pertinent statistics of the income reported, taxes collected, and such other matters as may be deemed valuable information for the public and also such information and statistics as the governor and/or the legislature may require from time to time.
# (4)
The state tax commission shall cause this act to be published in pamphlet form together with such amendments as may from time to time be made, which pamphlet shall include any rules or regulations then in effect and shall provide for the sale of the same to the public at a uniform price not to exceed the cost of printing plus the actual cost for postage and other handling charges incurred by the state tax commission.
# (5)
The publication and printing requirements set forth in this section for the act, amendments to the act, and rules or regulations are satisfied if the information is made available to the public in electronic form.
Amendment history
63-3039, added 1959, ch. 299, sec. 39, p. 613; am. 1961, ch. 328, sec. 17, p. 622; am. 1983, ch. 104, sec. 1, p. 223; am. 2015, ch. 16, sec. 1, p. 23.
Source: view the official text
In this chapter (40 sections)
- 63-3029K · Tax credit for live organ donation expenses
- 63-3029L · child TAX CREDIT
- 63-3029M · income tax credit for employer contributions to idaho…
- 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,…
- 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…
- 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