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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3637

sales tax distribution — definitions

Official textlegislature.idaho.govlast amended
63-3637.  For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:
(1)  "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.
(2)  "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638(10), Idaho Code.
Amendment history

63-3637, added 2020, ch. 162, sec. 1, p. 470.

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In this chapter (40 sections)
  1. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  2. 63-3622RR · Research and development
  3. 63-3622S · Radio and television broadcasting equipment
  4. 63-3622SS · Hunting or shooting sports
  5. 63-3622T · Equipment to produce certain newspapers
  6. 63-3622TT · CUSTOM MEAT PROCESSING
  7. 63-3622U · Funeral services
  8. 63-3622UU · Personal property tax on rentals
  9. 63-3622V · Bullion
  10. 63-3622VV · idaho information technology equipment
  11. 63-3622W · Irrigation equipment and supplies
  12. 63-3622WW · idaho semiconductors for america act
  13. 63-3622X · Pollution control equipment
  14. 63-3622XX · Animal adoption and rescue fees
  15. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  16. 63-3622YY · SMALL SELLER
  17. 63-3622Z · Sales by Indian tribes
  18. 63-3623 · Returns and payments
  19. 63-3623A · Taxes as state money
  20. 63-3623B · Amusement devices
  21. 63-3624 · Administration
  22. 63-3625 · Security for tax
  23. 63-3626 · Refunds, limitations, interest
  24. 63-3627 · Responsibility for taxes
  25. 63-3628 · Successors’ liability
  26. 63-3629 · Deficiency determinations
  27. 63-3630 · Jeopardy determinations
  28. 63-3631 · Redetermination
  29. 63-3632 · Interest on deficiencies
  30. 63-3633 · Period of limitation upon assessment and collection
  31. 63-3634 · Additions and penalties
  32. 63-3634A · Authority to enter agreements
  33. 63-3635 · Collection and enforcement
  34. 63-3637 · sales tax distribution — definitions
  35. 63-3638 · Sales tax — Distribution
  36. 63-3638A · Sales tax on liquor to be paid to liquor account
  37. 63-3640 · Contracts entered into before effective date of increased tax
  38. 63-3641 · rebate of sales taxes collected
  39. 63-3642 · sales and use tax withholding — city and county governments
  40. 63-3643 · Cash rounding
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