Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3642
sales and use tax withholding — city and county governments
# (1)
Any mayor, council, board of commissioners, or any other governing body of a city or county governmental entity that issues an ordinance, resolution, executive order, or proclamation refusing to investigate or enforce any felony provided for in Idaho Code shall not be eligible to receive sales and use tax revenue distributions pursuant to section 63-3638 , Idaho Code. Such funds shall be held back until the city or county governmental entity has certified to the state tax commission that such ordinance, resolution, executive order, or proclamation has been repealed or rescinded.
# (2)
Upon presentation to the attorney general of an authenticated and duly enacted ordinance, resolution, executive order, or proclamation of any mayor, council, board of commissioners, or other governing body of a city or county governmental entity refusing to investigate or enforce any felony provided for in Idaho Code, the attorney general shall notify the state tax commission and the governmental entity of the provisions of this section and provide the governmental entity an opportunity to repeal or rescind the ordinance, resolution, executive order, or proclamation.
# (3)
If a repeal or rescission is certified within one hundred eighty (180) days of the holdback, the state tax commission shall restore the withheld moneys to the city or county governmental entity. If compliance is not certified within one hundred eighty (180) days, the withheld moneys shall be forfeited and deposited in the general fund by the state tax commission.
Amendment history
63-3642, added 2023, ch. 119, sec. 1, p. 342.
Source: view the official text
In this chapter (40 sections)
- 63-3622R · Motor vehicles, used manufactured homes, vessels,…
- 63-3622RR · Research and development
- 63-3622S · Radio and television broadcasting equipment
- 63-3622SS · Hunting or shooting sports
- 63-3622T · Equipment to produce certain newspapers
- 63-3622TT · CUSTOM MEAT PROCESSING
- 63-3622U · Funeral services
- 63-3622UU · Personal property tax on rentals
- 63-3622V · Bullion
- 63-3622VV · idaho information technology equipment
- 63-3622W · Irrigation equipment and supplies
- 63-3622WW · idaho semiconductors for america act
- 63-3622X · Pollution control equipment
- 63-3622XX · Animal adoption and rescue fees
- 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
- 63-3622YY · SMALL SELLER
- 63-3622Z · Sales by Indian tribes
- 63-3623 · Returns and payments
- 63-3623A · Taxes as state money
- 63-3623B · Amusement devices
- 63-3624 · Administration
- 63-3625 · Security for tax
- 63-3626 · Refunds, limitations, interest
- 63-3627 · Responsibility for taxes
- 63-3628 · Successors’ liability
- 63-3629 · Deficiency determinations
- 63-3630 · Jeopardy determinations
- 63-3631 · Redetermination
- 63-3632 · Interest on deficiencies
- 63-3633 · Period of limitation upon assessment and collection
- 63-3634 · Additions and penalties
- 63-3634A · Authority to enter agreements
- 63-3635 · Collection and enforcement
- 63-3637 · sales tax distribution — definitions
- 63-3638 · Sales tax — Distribution
- 63-3638A · Sales tax on liquor to be paid to liquor account
- 63-3640 · Contracts entered into before effective date of increased tax
- 63-3641 · rebate of sales taxes collected
- 63-3642 · sales and use tax withholding — city and county governments
- 63-3643 · Cash rounding