Title 63 — REVENUE AND TAXATION

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.

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, the a…

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 t…

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 …

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." …

63-3801. Establishment. Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission.

63-3802. Members. The board of tax appeals shall consist of three (3) members appointed by the governor with the advice and consent of the senate. The members shall be residents of this state and shall be selected on the basis of their knowledge of and experience in taxation, gai…

63-3803. Terms — Election of chairman. Of the members first appointed, one (1) shall be appointed for a term to expire on June 30, 1970; one (1) for a term to expire on June 30, 1971; and one (1) for a term to expire on June 30, 1972. Succeeding members shall be appointed for thr…

63-3804. Compensation. Each member of the board shall be compensated in the amount of three hundred dollars ($300) per day and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.

63-3805. Removal. The governor may remove any member of the board of tax appeals for cause.

63-3806. Appointment of employees. The board shall appoint a clerk and such other employees as it deems necessary to carry out its duties and may employ counsel.

63-3807. Meetings — Call for hearings — Office — Quorum. The first board shall meet within thirty (30) days after its appointment to organize. The board shall meet annually at the state capitol at a date to be determined by the board and shall hold hearings and meetings at the ca…

63-3808. Adoption of rules and issuance of subpoenas. The board shall adopt and publish such rules and regulations as may be necessary to carry out its duties and amplify the procedural structure set out in this act and chapter 52, title 67, Idaho Code. The board and each member …

63-3809. Hearings — Matter considered by board to be of public importance. Hearing assignments will be made by the chairman. (1) A hearing will be conducted and a recommended decision rendered by a hearing officer or by one (1) member of the board. The recommended decision shall …

63-3810. Motion for rehearing — Rehearing by entire board. A party adversely affected by a decision may move for rehearing if such motion is filed within ten (10) days of the time the decision of the board is mailed to him. If requested in the motion, the matter may be determined…

63-3810A. Representation at hearing. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer’s appeal. The presiding officer must afford the taxpayer or his representative, or both, adequate notice…

63-3811. Appeal from determination of tax liability. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, …

63-3812. Appeal from board — Payment of taxes while on appeal. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an…

63-3813. Conclusive decision. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order …

63-3814. Proceedings to conform with administrative procedure act. The proceedings of the board shall be conducted in conformity with the administrative procedure act set out in chapter 52, title 67, of the Idaho Code, except insofar as this act is inconsistent therewith.

63-4001. Definitions. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Communication" means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. (3) "Location infor…

63-4002. Acquisition of location information. Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall: (1) Disclose no information beyond that necessary to identify himself as a revenue o…

63-4003. Communication in connection with tax collection. (1) Without the prior consent of the taxpayer or the express permission of a court of competent jurisdiction, a revenue officer may not communicate with a taxpayer in connection with the collection of any tax obligation: (…

63-4004. Harassment or abuse. (1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the foll…

63-4005. False or misleading representations. A revenue officer may not use any false, deceptive, or misleading representations or means in connection with the collection of any tax obligation. Without limiting the general application of the foregoing, the following conduct is a …

63-4006. Unfair practices. A revenue officer may not use unfair or unconscionable means to collect or attempt to collect any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section: (1) The …

63-4007. Multiple tax obligations. If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where ap…

63-4008. Recording of interviews. (1) Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audi…

63-4009. Installment payments. When a taxpayer becomes delinquent for payment of tax under this title, the taxpayer may request permission to make installment payments.

63-4010. Quotas prohibited. In conducting evaluations of individual employees, the tax commission may not use monetary quotas or base the evaluation on monetary collections.

63-4011. Civil liability. (1) Except as otherwise provided in this section, if any revenue officer fails to comply with any provision of this chapter with respect to any person, the tax commission is liable to that person in an amount equal to the sum of: (a) Any actual damage su…

63-4015. unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES. (1) No out-of-state taxing entity may tax an Idaho business for conducting sales or other business taking place within the state of Idaho between an Idaho business and a nonresident who is physically present with…

63-4101. Short title. This chapter may be known and cited as the "Special District Dissolution Act."

63-4102. Definition. As used in this chapter, "special district" means any single purpose district organized or that may be organized as a local public body in accordance with the laws of the state of Idaho for the purpose of constructing or furnishing any municipal service where…

63-4103. Petitions for dissolution of special districts. Proceedings for the dissolution of a special district may be initiated by a petition containing the signatures of qualified electors of the district or owners of property within the district equal in number to twenty-five p…

63-4104. Nonfunctioning district. Any special district which fails or has ceased to function for two (2) or more years may be dissolved by the board or boards of county commissioners of the county or counties in which it is located. The county commissioners may initiate such acti…

63-4105. Property and funds — Disposition upon dissolution. Title to all machinery, buildings, lands, and property of every kind and nature, belonging to a dissolved district shall immediately upon dissolution be vested in the board of county commissioners as custodians thereof; …

63-4106. Provision for payment of indebtedness upon dissolution — Special tax levy for payment of district indebtedness. The board of county commissioners in the county or counties in which the dissolved district is located shall compute the total indebtedness of the district and…

63-4201. Short title. This chapter is known as the "Illegal Drug Tax Act."

63-4202. Definitions. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Controlled substance" means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following qua…

63-4203. Illegal drug tax imposed on possession of controlled substances. (1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any thres…

63-4204. Stamps, evidencing tax paid to be displayed, and provided and sold by the commission. (1) The commission shall adopt a uniform system of providing, affixing and displaying official stamps, official labels, or other official indicia for controlled substances on the posses…

63-4205. Stamps to be affixed to controlled substances. (1) When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and …

63-4206. Confidentiality of stamp purchases and redetermination — Immunity from prosecution — Penalty for disclosure. (1) No person applying to purchase or purchasing illegal drug tax stamps is required to give his name, address, social security number or other identifying inform…

63-4207. Civil penalty — Criminal penalty — Statute of limitations. (1) Any person violating the provisions of this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by section 63-4203, Idaho Code. The penalty shall be collect…

63-4208. Commission to administer tax — Jeopardy assessment — Inapplicability of homestead exemption — Burden of proof — Other sections applicable. (1) The commission shall administer the provisions of this chapter and may adopt rules necessary to enforce the provisions of this c…

63-4209. Distribution of tax revenues. The revenues received from the taxes imposed by section 63-4203, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows: (1) An amount of money equal to the actual cost of collecting, a…

63-4210. Lawful possession. Nothing in this chapter requires persons lawfully in possession of a controlled substance to pay the tax required under this chapter.

63-4211. Third party and exemption claims — Actions against state of Idaho. (1) Any person claiming that the property levied upon and seized by the commission for the collection of any tax, penalty, interest or other amounts due under this chapter is either: (a) the property of a…

63-4401. Short title. This chapter shall be known and may be cited as "The Idaho Small Employer Incentive Act of 2005."