Idaho Administrative Code

IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.22 – Rules Governing Cooperating Associations Who does this rule apply to ? These rules apply to how the Idaho Department of Parks and Recreation manages their relationships with cooperating associat…

IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.24 – Rules Governing the Administration of the Sawtooth National Recreation Area Special License Plate Funds Who does this rule apply to ? These rules apply to the Idaho Department of Parks and Recre…

IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.31 – Rules Governing the Administration of the Idaho Department of Parks and Recreation State and Federal Grant Funds Who does this rule apply to ? These rules apply to the applicants and recipients …

IDAPA 26 – DEPARTMENT OF PARKS AND RECREATION Management Services Division 26.01.33 – Rules Governing the Administration of the Land and Water Conservation Fund Program Who does this rule apply to ? These rules apply to the applicants and recipients of the Land and Water Conserva…

IDAPA 28 – DEPARTMENT OF COMMERCE 28.02.03 – Department of Commerce Grant Program Rules Who does this rule apply to ? This rule applies to the following Department of Commerce grant programs and applicable interested applicants: 1) Idaho Regional Travel and Convention Grant Progr…

IDAPA 28 – DEPARTMENT OF COMMERCE 28.04.01 – Rules Governing the Idaho Reimbursement Incentive Act Who does this rule apply to ? Existing business entities located in Idaho seeking to expand their companies within the state of Idaho, and business entities, new to Idaho, seeking t…

IDAPA 29 – IDAHO POTATO COMMISSION 29.01.01 – Rules of the Idaho Potato Commission Who does this rule apply to ? • Idaho potato growers • The following entities who hold an Idaho Potato Commission (IPC) certification mark license agreement: • Brokers • Distributors • Out-of-state…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.01.01 – Rules of Procedure of the Idaho Public Utilities Commission Who does this rule apply to ? All regulated utilities and their customers. What is the purpose of this rule ? These rules govern all procedures before the Idaho Pub…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.12.01 – Systems of Accounts for Public Utilities Regulated by the Idaho Public Utilities Commission Who does this rule apply to ? All Class A and B electric, gas, telephone and water public utilities. What is the purpose of this rul…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.21.01 – Customer Relations Rules for Gas, Electric, and Water Public Utilities (the Utility Customer Relations Rules) Who does this rule apply to ? All regulated utilities and their customers. What is the purpose of this rule ? Thes…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.26.01 – Master-Metering Rules for Electric Utilities Who does this rule apply to ? All regulated electric utilities. What is the purpose of this rule ? All electric utilities are required to abide by these rules defining when and un…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.27.01 – Rules Governing Pole Attachments Who does this rule apply to ? These rules apply to all pole attachments by a public utility and a provider of telecommunications service, broadband, or cable services company. What is the pur…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.31.01 – Gas Service Rules Who does this rule apply to ? All regulated gas utilities. What is the purpose of this rule ? These rules provide for the construction, operation and maintenance of facilities for transmission and distribut…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.36.01 – Policies and Presumptions for Small Water Companies Who does this rule apply to ? All regulated small water companies that have or anticipate not more than fifty thousand dollars ($50,000) annual gross revenues from water op…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.41.01 – Customer Relations Rules for Telephone Corporations Providing Services in Idaho Subject to Customer Service Regulation by the Idaho Public Utilities Commission (The Telephone Customer Relations Rules) Who does this rule appl…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.46.01 – Universal Service Fund Rules Who does this rule apply to ? All telephone corporations’ paying into the Universal Service Fund. What is the purpose of this rule ? Govern the collection of and payment of monies to fund the Uni…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.46.02 – Rules for Telecommunications Relay Services (TRS) Who does this rule apply to ? All telephone corporations providing basic local exchange service within the state of Idaho and all telephone corporations providing intrastate …

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.61.01 – Rules for the Measurement of Stray Current or Voltage (Stray Voltage Rules) Who does this rule apply to ? These rules are applicable to dairy producers, public utilities and all persons or entities involved in any way in the…

IDAPA 31 – IDAHO PUBLIC UTILITIES COMMISSION 31.81.01 – Energy Consumption Reporting Rules Who does this rule apply to ? All suppliers of electricity, or natural or manufactured gas, including public utilities, municipal, mutual nonprofit, and cooperative corporations. What is th…

IDAPA 32 – ENDOWMENT FUND INVESTMENT BOARD 32.01.01 – Rules Governing the Credit Enhancement Program for School Districts Who does this rule apply to ? This rule applied to Idaho school districts that are issuing bonds to finance the construction or remodeling of public schools. …

IDAPA 34 – SECRETARY OF STATE Election Division 34.02.02 – Rules Governing Complaint Process Under the Help America Vote Act Who does this rule apply to ? Any person who believes that there is a violation of any provision of Title III of the Help America Vote Act may file a compl…

IDAPA 34 – SECRETARY OF STATE Election Division 34.03.01 – Rules Implementing the Sunshine Law Who does this rule apply to ? The following are required to file periodic reports with the Election Department: • Candidates; • Political Action Committees (PAC); and • Lobbyists What i…

IDAPA 34 – SECRETARY OF STATE Business Division 34.04.02 – Rules Governing Business Entity Names Who does this rule apply to ? Any person who makes application for a proposed business entity name within the state of Idaho. What is the purpose of this rule ? To establish guideline…

IDAPA 34 – SECRETARY OF STATE Business Division 34.05.01 – Rules Governing Farm Products Central Filing System Who does this rule apply to ? Any person who is required to file Farm Products Financing Statements and any person requesting a distribution of a master list of Farm Pro…

IDAPA 34 – SECRETARY OF STATE Business Division 34.05.02 – Rules Governing Liens in Crops for Seed or Liens in Crops for Farm Labor Who does this rule apply to ? Any person filing a lien, amendment, or termination of liens in crops for seed or liens in crops for farm labor as wel…

IDAPA 34 – SECRETARY OF STATE Business Division 34.05.03 – Requests for Information – Form UCC-4 – Fees Who does this rule apply to ? Any person filing a request for information form in order to search the Idaho database of liens filings, including but not limited to: title compa…

IDAPA 34 – SECRETARY OF STATE Election Division 34.05.06 – Rules Governing Lien Filings Under the UCC Who does this rule apply to ? Any creditor (secured party) who files a financing statement (lien) with the Idaho Secretary of State, any debtor to whom some form of credit or ser…

IDAPA 34 – SECRETARY OF STATE Election Division 34.06.01 – Rules Governing the Electronic Recording of Real Property Who does this rule apply to ? County recorders and professional land surveyors. What is the purpose of this rule ? Establishes minimum requirements for: • Document…

IDAPA 34 – SECRETARY OF STATE Business Division 34.07.01 – Rules Governing Notarial Acts Performed for Remotely Located Individuals Who does this rule apply to ? Notaries public who have been authorized to perform notarial acts with respect to electronic records for remotely loca…

IDAPA 34 – SECRETARY OF STATE Election Division 34.08.01 – Rules Governing Paid Signature Gatherers Who does this rule apply to ? • Paid signature gatherers What is the purpose of this rule ? This rule establishes: • These rules outline specifications for badge requirements worn …

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.01 – Income Tax Administrative Rules Who does this rule apply to? The general public. What is the purpose of this rule? This rule provides information on: • • • • • • • Individual income tax elements…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.02 – Idaho Sales and Use Tax Administrative Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? This rule provides information on: • Sales Tax • Use tax • Contr…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.03 – Property Tax Administrative Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? Property tax rules clarify administrative aspects of property tax law. What…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.05 – Idaho Motor Fuels Tax Administrative Rules Who does this rule apply to ? • Fuel distributors licensed with the State Tax Commission and unlicensed fuel distributors, • All fuel consumers, • Fuel…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.06 – Hotel/Motel Room and Campground Sales Tax Administrative Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? To provide information to the general public o…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.07 – Kilowatt Hour Tax Administrative Rules Who does this rule apply to ? Electrical producers in Idaho. What is the purpose of this rule ? The rule provides information on: • Kilowatt hour tax retur…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.08 – Mine License Tax Administrative Rules Who does this rule apply to ? Taxpayers who mine in Idaho. What is the purpose of this rule ? The rule provides information on: • How to determine the net v…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.09 – Idaho Beer and Wine Taxes Administrative Rules Who does this rule apply to ? The following account holders with the State Tax Commission: • Beer wholesalers • Breweries • Wine distributors • Win…

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.01.10 – Idaho Cigarette and Tobacco Products Taxes Administrative Rules Who does this rule apply to ? Permit holders of the State Tax Commission: • Cigarette wholesalers • Tobacco products distributors …

IDAPA 35 – IDAHO STATE TAX COMMISSION Tax Policy – Taxpayer Resources Unit 35.02.01 – Tax Commission Administration and Enforcement Rules Who does this rule apply to ? The general public. What is the purpose of this rule ? This rule provides information on: • Declaratory rulings …

IDAPA 36 – IDAHO STATE BOARD OF TAX APPEALS 36.01.01 – Idaho Board of Tax Appeals Rules Who does this rule apply to ? Participants in appeals before Idaho’s independent Board of Tax Appeals. What is the purpose of this rule ? To establish the specific fairness and procedural rule…

IDAPA 37 – DEPARTMENT OF WATER RESOURCES 37.01.01 – Rules of Procedure of the Idaho Department of Water Resources and the Water Resource Board Who does this rule apply to ? General public. What is the purpose of this rule ? This chapter contains the rules of procedure that govern…

IDAPA 37 – DEPARTMENT OF WATER RESOURCES Planning and Projects Bureau 37.02.01 – Comprehensive State Water Plan Rules Who does this rule apply to ? Idaho Water Resource Board. What is the purpose of this rule ? These rules establish procedures used by the Idaho Water Resource Boa…

IDAPA 37 – DEPARTMENT OF WATER RESOURCES Planning and Projects Bureau 37.02.03 – Water Supply Bank Rules Who does this rule apply to ? General public. What is the purpose of this rule ? These rules govern the operation and management of the water supply bank authorized by statute…

IDAPA 37 – DEPARTMENT OF WATER RESOURCES Planning and Projects Bureau 37.02.04 – Shoshone-Bannock Water Bank Rules Who does this rule apply to ? Participants in the Shoshone-Bannock Tribal Water Supply Bank. What is the purpose of this rule ? These rules govern the operation and …

IDAPA 37 – DEPARTMENT OF WATER RESOURCES Water Allocations Bureau 37.03.01 – Adjudication Rules Who does this rule apply to ? General public. What is the purpose of this rule ? These rules implement statues governing the filing of notices of claims to water rights acquired under …

IDAPA 37 – DEPARTMENT OF WATER RESOURCES Water Allocations Bureau 37.03.02 – Beneficial Use Examination Rules Who does this rule apply to ? General public. What is the purpose of this rule ? These rules govern the examination requirements necessary to consider and determine the e…