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Idaho Statutes, Title 63

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Title 63, REVENUE AND TAXATION

36 chapters · 712 sections in this title.

All chapters in Title 63712 Ch 30, INCOME TAX162 Ch 36, SALES TAX107 Ch 25, CIGARETTE AND TOBACCO PRODUCTS TAXES45 Ch 6, EXEMPTIONS FROM TAXATION41 Ch 24, FUELS TAX36 Ch 7, PROPERTY TAX RELIEF23 Ch 2, DEFINITIONS — GENERAL PROVISIONS22 Ch 1, DEPARTMENT OF REVENUE AND TAXATION20 Ch 3, ASSESSMENT OF REAL AND PERSONAL PROPERTY19 Ch 13, MISCELLANEOUS PROVISIONS OF TAX LAW18 Ch 10, COLLECTION OF DELINQUENCY ON REAL, P…15 Ch 38, BOARD OF TAX APPEALS15 Ch 8, LEVY AND APPORTIONMENT OF TAXES14 Ch 5, EQUALIZATION OF ASSESSMENTS12

9 sections·Filtered byTitle 63✕Ch 37✕

Idaho Code § 63-3701 MULTISTATE TAX COMPACT ENACTED
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63-3701. MULTISTATE TAX COMPACT ENACTED. The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: ARTICLE I PURPOSES The purposes of this compact are to: 1. Facilitate proper det…
Idaho Code § 63-3702 OPTIONAL REPORTING FOR SALES
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63-3702. OPTIONAL REPORTING FOR SALES. Every multistate taxpayer as defined in said Compact and required to file a return in Idaho whose only activities within Idaho consist of sales and which does not own or rent real estate or tangible personal property and whose dollar volume …
Idaho Code § 63-3703 APPOINTMENT TO THE MULTISTATE TAX COMMISSION
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63-3703. APPOINTMENT TO THE MULTISTATE TAX COMMISSION. The governor, with the advise and consent of the senate, shall appoint a member of the Multistate Tax Commission to represent Idaho from among the persons made eligible by Article VI, Section 1(a) of the Multistate Tax Compac…
Idaho Code § 63-3704 MULTISTATE TAX COMMISSION -- DESIGNATION OF ALTERNATE
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63-3704. MULTISTATE TAX COMMISSION -- DESIGNATION OF ALTERNATE. The member representing Idaho on the multistate tax commission may be represented thereon by an alternate designated by him. The name of the alternate thus designated shall be filed with the multistate tax commission…

Idaho Code § 63-3705 ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER

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63-3705. ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER. The attorney general of this state or his designee shall be a nonvoting member of said commission representing this state.

Idaho Code § 63-3706 MULTISTATE TAX COMPACT ADVISORY COMMITTEE -- COMPOSITION -- MEETINGS -- PURPOSE

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63-3706. MULTISTATE TAX COMPACT ADVISORY COMMITTEE -- COMPOSITION -- MEETINGS -- PURPOSE. There is hereby established the Multistate Tax Compact advisory committee composed of the member of the multistate tax commission representing this state, any alternate designated by him, th…

Idaho Code § 63-3707 INTERSTATE AUDITS PARTICIPATION -- LIMITATION

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63-3707. INTERSTATE AUDITS PARTICIPATION -- LIMITATION. This state specifically adopts and agrees to participate in the interstate audits provided by article VIII of the Multistate Tax Compact and said article shall be in full force and effect in respect to this state; providing …

Idaho Code § 63-3708 SHARING OF TAX INFORMATION

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63-3708. SHARING OF TAX INFORMATION. The state tax commission at its discretion may furnish to the multistate tax commission, any information contained in tax returns and reports and related schedules and documents filed pursuant to the laws of this state and in the report of an …

Idaho Code § 63-3709 MULTISTATE TAX COMPACT ACCOUNT -- CREATION -- APPROPRIATIONS

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63-3709. MULTISTATE TAX COMPACT ACCOUNT -- CREATION -- APPROPRIATIONS. (a) There is hereby created in the office of the state treasurer and subject to his control and custody in the state operating fund an account to be known and designated as the "Multistate Tax Compact Account.…