Title 63, REVENUE AND TAXATION
34 chapters · 695 sections in this title.
Idaho Code § 63-2801 Valuation of mines for taxation
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63-2801. Valuation of mines for taxation. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal or other valuable mineral or metal deposits, after purchase thereof from the United States, shall be taxed at the price pai…
Idaho Code § 63-2802 Net profits defined
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63-2802. Net profits defined. The term "net profits," as employed in this chapter, means the amount of money received from the mining of said metals or minerals from said mine or mining claim, after the deduction of the actual expenditure of money and labor in and about extractin…
Idaho Code § 63-2803 Statement of net profits
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63-2803. Statement of net profits. Every person, corporation or association engaged in mining upon any quartz vein or lode, or placer mining claim, containing gold, silver, copper, lead, coal or other precious and valuable minerals or metals, or mineral or metal deposits, must, b…
Idaho Code § 63-2804 Statement as to entire group
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63-2804. Statement as to entire group. Where the same person or company or association is operating two (2) or more mining claims under one (1) general system of mining or development, the product of which group of mines is mingled and treated as one (1) mining operation, the sta…
Idaho Code § 63-2805 False statements constitute perjury
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63-2805. False statements constitute perjury. If any one herein required to make a statement shall knowingly and wilfully swear to any false statement contained therein, then such person shall be guilty of perjury, and shall be prosecuted and punished as provided for in other cas…
Idaho Code § 63-2806 Examination of books — Penalty for false statement
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63-2806. Examination of books — Penalty for false statement. The assessor, after such statement has been rendered, shall have the right to examine the books and accounts of any person, corporation or association engaged in mining as mentioned in this chapter, in order to verify t…
Idaho Code § 63-2807 Confidential information — Penalty for disclosure
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63-2807. Confidential information — Penalty for disclosure. All information derived from any examination of the books and accounts made pursuant to this chapter by the assessor, or anyone acting for him or representing him, shall be deemed to be and held as confidential communica…
Idaho Code § 63-2808 Assessment without statement
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63-2808. Assessment without statement. If any person, corporation or association, engaged in mining as mentioned in this chapter, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this chapter, such asses…
Idaho Code § 63-2809 Assessment book
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63-2809. Assessment book. The assessor must prepare at the time of the preparation of the general assessment book, another assessment book called the assessment book of the net profits of mines, alphabetically arranged, in which must be listed the net profits of all the mines in …
Idaho Code § 63-2810 General duties of officers
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63-2810. General duties of officers. The duties of the assessor, tax collector, county auditor, state tax commission and the county board of equalization, as to the assessment of the net profits of mines, the statements and returns to be made, the equalization thereof, and other …
Idaho Code § 63-2811 Collection of tax lien
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63-2811. Collection of tax lien. The tax mentioned in the preceding sections must be collected, and payment thereof enforced, as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or miner…