15 chapters · 163 sections in this title.
Idaho Code § 47-1204 STATEMENT AS TO ENTIRE GROUP
0.4K chars
47-1204. STATEMENT AS TO ENTIRE GROUP. Where the same person or persons are operating or leasing to another two (2) or more mines or mining claims under one (1) general system of mining or development, a duplicate copy of the statement herein provided, and the tax herein levied, …
Idaho Code § 47-1205 DEFINITION OF VALUABLE MINERAL
0.5K chars
47-1205. DEFINITION OF VALUABLE MINERAL. The term "valuable mineral" for purposes of this act, shall be deemed to include not only gold, silver, copper, lead, zinc, coal, phosphate and limestone, but also any other substance not gaseous or liquid in its natural state, which makes…
Idaho Code § 47-1206 PAYMENT OF MINE LICENSE TAX
1.2K chars
47-1206. PAYMENT OF MINE LICENSE TAX. (1) Except as provided in subsection (2), the license tax imposed by this chapter shall be paid to the state tax commission on or before the due date of the return and the commission shall remit the sums to the state treasurer, who shall plac…
Idaho Code § 47-1208 TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES
1.3K chars
47-1208. TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES. The deficiency in tax and notice of deficiency as well as the collection and enforcement procedures provided by the Idaho income tax act, sections 63-3030A, 63-3033, 63-3038, 63-3039, 63-3040, 63-3042 through 63-3065A…