Idaho Code § 63-103 — Idaho Code / Title 63 / Chapter 1 / Section 63-103
63-103 EMPLOYEES — COMPENSATION — EXPENSES.
Status: in_force

63-103. Employees — Compensation — Expenses. (1) The state tax commission may employ an officer who shall serve as secretary of the commission and shall also employ such other persons as may be necessary for the performance of its duties. Certain of its employees may be designated as deputies who shall perform such duties as prescribed by the state tax commission. The state tax commission may delegate to any of its employees the duty of assisting in the collection, audit, inspection and enforcement of any tax or license and may authorize any of its employees to act in its place and stead. The state tax commission may delegate any other function, responsibility or duty imposed upon the commission to one (1) or more commissioners or deputy commissioners; provided however, where the amount in issue relating to the tax liability of any taxpayer is equal to or exceeds fifty thousand dollars ($50,000), and the commission has delegated the authority to compromise such liability to an individual commissioner, the settlement or closing agreement procedure shall be governed by the provisions of section 63-3048, Idaho Code.

(2) The compensation of all state tax commission employees shall be paid upon the same basis and in the same manner as the compensation of other state employees is paid.

(3) The traveling expenses of the members of the state tax commission and its employees when traveling in performance of official duty, and other necessary expenses incurred in performance of its duties, shall be paid upon the same basis and in the same manner as the expenses of other state employees are paid.

History:

[63-103, added 1996, ch. 98, sec. 2, p. 311; am. 1997, ch. 173, sec. 1, p. 491; am. 2009, ch. 120, sec. 1, p. 384.]
Idaho Code § 63-219 — Idaho Code / Title 63 / Chapter 2 / Section 63-219
63-219 UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.
Status: in_force

63-219. Uniform property rolls and related documents. (1) The state tax commission shall develop, maintain and enforce statewide systems for the preparation of property rolls and related documents and procedures and for uniform parcel numbering. Said systems shall provide related information specified by the state tax commission.

(2) The state tax commission shall prescribe forms and documents to be used to comply with the requirements of subsection (1) of this section when the information contained in said forms and documents is needed by the tax commission. The appropriate county official may request that the state tax commission consider an alternate, but equivalent, system for the preparation of property rolls and related documents. If the county official demonstrates equivalence to the satisfaction of the state tax commission, the state tax commission may, at its discretion, permit the alternate system to be used. Alternate forms or documents to be provided at county expense may be used if submitted to the state tax commission prior to use and if, in the opinion of the state tax commission, the alternate forms or documents are equivalent to the forms or documents provided by the state tax commission.

(3) Forms or documents required to comply with the provisions of subsection (1) of this section may be prescribed by the appropriate county official, provided that the information on said forms or documents is not needed by the state tax commission. Said forms or documents must be provided at county expense and a copy of each separate form or document must be filed with the state tax commission prior to use.

(4) The state tax commission shall, at its expense, provide aid to the counties on numbering, mapping and software for implementation of this program, and shall, at its expense, provide uniform valuation assessment notices to the county assessor and property tax notices to the county tax collector.

History:

[63-219 added 1996, ch. 98, sec. 3, p. 326.]
Idaho Code § 63-306 — Idaho Code / Title 63 / Chapter 3 / Section 63-306
63-306 LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.
Status: in_force

63-306. Listing of property by owner, agent or fiduciary. (1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided:

(a) The property of a minor shall be listed by his guardian, or by the person having such property in charge.

(b) The property of a person determined by a court to be legally incompetent, by the person having charge of such property.

(c) The property of a person for whose benefit it is held in trust, by the trustee.

(d) The property of a deceased person, by the executor or administrator.

(e) The property of a person or corporation whose assets are in the hands of a receiver, by the receiver or his agent.

(f) The property of a corporation, by the president, secretary, treasurer or other proper agent or officer.

(g) The property of a firm, partnership, limited liability company, association or company, or other such entities as recognized by the state of Idaho, by a partner, member or agent.

(h) Property in litigation in possession of a receiver, or of any county officer, or officer of a court, by the custodian thereof.

(2) Whenever property is listed to any person in a representative capacity, his representative designation must be added to his name, and such property must be entered upon the property roll separate and apart from any individual property of such person.

History:

[63-306 added 1996, ch. 98, sec. 4, p. 329.]
Idaho Code § 63-3622O — Idaho Code / Title 63 / Chapter 36 / Section 63-3622O
63-3622O EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.
Status: in_force

63-3622O. Exempt private and public organizations. (1) There are exempted from the taxes imposed by this chapter:

(a) Sales to or purchases by hospitals, health-related entities, educational institutions, forest protective associations and canal companies that are nonprofit organizations; and

(b) Donations to, sales to, and purchases by the Idaho Foodbank Warehouse, Inc.; and

(c) Donations to, sales to, and purchases by food banks or soup kitchens of food or other tangible personal property used by food banks or soup kitchens in the growing, storage, preparation or service of food, but not including motor vehicles or trailers; and

(d) Sales of clothes to, donations of clothes to, and purchases of clothes by nonsale clothiers; and

(e) Sales to or purchases by centers for independent living; and

(f) Sales to or purchases by the state of Idaho and its agencies and its political subdivisions; and

(g) Sales to or purchases by volunteer fire departments or licensed emergency medical service agencies; and

(h) Sales to or purchases by a qualifying senior citizen center; and

(i) Sales to or purchases by the Blind Services Foundation, Inc.; and

(j) Donations to, sales to or purchases by the Advocates for Survivors of Domestic Violence and Sexual Assault, Inc., a nonprofit corporation; and

(k) Sales to or purchases by nonprofit organizations offering free dental clinic services to children; and

(l) Admissions to and purchases by museums, as defined in subsection (2) of this section.

(2) As used in this section, these words shall have the following meanings:

(a) "Educational institution" shall mean nonprofit colleges, universities, public charter schools organized pursuant to chapter 52, title 33, Idaho Code, the Idaho digital learning academy established pursuant to chapter 55, title 33, Idaho Code, and other primary and secondary schools, the income of which is devoted solely to education and in which systematic instruction in the usual branches of learning is given. This definition does not include schools primarily teaching business, dancing, dramatics, music, cosmetology, writing, gymnastics, exercise and other special accomplishments nor parent-teacher associations, parent groups, alumni or other auxiliary organizations with purposes related to the educational function of an institution or collective group of institutions.

(b) "Hospital" shall include nonprofit institutions licensed by the state for the care of ill persons. It shall not extend to nursing homes or similar institutions.

(c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foundation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes, American Cancer Society, Camp Rainbow Gold, Mental Health Association, The Arc, The Children's Home Society of Idaho, American Heart Association, Idaho Ronald McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dystrophy Foundation, National Multiple Sclerosis Society, Rocky Mountain Kidney Association, American Diabetes Association, Easter Seals, Idaho Community Action Agencies, Idaho Primary Care Association and community health centers that are members of the Idaho Primary Care Association, the Idaho Association of Free and Charitable Clinics and its member clinics, the Idaho Diabetes Youth Programs, Special Olympics Idaho, the Idaho Women's and Children's Alliance, and the Family Services Alliance of Southeast Idaho, together with said entities' local or regional chapters or divisions.

(d) "Canal companies" shall include nonprofit corporations that are incorporated solely for the purpose of operating and maintaining and are engaged solely in operation and maintenance of dams, reservoirs, canals, lateral and drainage ditches, pumps or pumping plants.

(e) "Forest protective associations" shall mean associations whose purpose is the furnishing, operating and maintaining of a protective system for the detection, prevention and suppression of forest or range fires. Forest protective associations shall include only those associations with which the state of Idaho has contracted or become a member of pursuant to chapter 1, title 38, Idaho Code.

(f) "Food banks or soup kitchens" shall mean any nonprofit corporation or association, other than the Idaho Foodbank Warehouse, Inc., one of whose regular activities is the furnishing or providing of food or food products to others without charge.

(g) "Nonsale clothier" shall mean any nonprofit corporation or association, one of whose primary purposes is the furnishing or providing of clothes to others without charge.

(h) "Clothes" shall mean garments in general, designed or intended to be worn by humans, and shall include footwear in addition to wearing apparel.

(i) "Center for independent living" shall mean a private, nonprofit, nonresidential organization in which at least fifty-one percent (51%) of the principal governing board, management and staff are individuals with disabilities and that:

(i) Is designed and operated within a local community by individuals with disabilities;

(ii) Provides an array of independent living services and programs; and

(iii) Is cross-disability.

(j) "Political subdivision" means:

(i) A governmental organization that:

1. Embraces a certain territory,

2. Is organized for public advantage and not in the interest of private individuals or classes,

3. Has been delegated functions of government, and

4. Has the statutory power to levy taxes; or

(ii) A public health district created by section 39-408, Idaho Code; or

(iii) A soil conservation district as defined in section 22-2717, Idaho Code; or

(iv) A drainage district created pursuant to chapter 29, title 42, Idaho Code; or

(v) An irrigation district created pursuant to title 43, Idaho Code; or

(vi) A state grazing board created by section 57-1204, Idaho Code; or

(vii) A water measurement district created pursuant to section 42-705 or 42-706, Idaho Code; or

(viii) A ground water management district created pursuant to chapter 51, title 42, Idaho Code.

(k) "Agency of the state of Idaho" shall mean an office or organization created by the constitution or statutes of this state and constituting a component part of the executive, judicial or legislative branch of the government of this state.

(l) "Volunteer fire department" means an entity exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code and which primarily provides fire protection or fire prevention on a not-for-profit basis to surrounding residents.

(m) "Licensed emergency medical service agency" means an emergency medical service (EMS) licensed by the Idaho military division and which is exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code and which provides emergency medical services on a not-for-profit basis to surrounding residents.

(n) "Qualifying senior citizen center" means an entity exempt from income tax pursuant to section 501(c)(3) of the Internal Revenue Code and which is a community facility for the organization and provision of a broad spectrum of services, which shall include provision of health, including mental health, social, nutritional, and educational services and the provision of facilities for recreational activities for older individuals.

(o) "Museum" means a public institution or an entity exempt from income tax pursuant to section 501(c)(3) of the Internal Revenue Code, which stores, preserves and exhibits objects of art, history, science or other objects of historical, educational or cultural value on a permanent basis in a building, portion of a building or outdoor location and which provides museum services to the public on a regular basis.

(3) The exemption granted by subsection (1)(f) of this section does not include any association or other organization whose members are political subdivisions or state agencies unless the organization is expressly created under the joint powers provision of sections 67-2328 through 67-2333, Idaho Code.

(4) The exemptions granted by subsection (1) of this section do not include the use of tangible personal property by a contractor used to improve real property of an exempt entity when such use is within the definition provided by section 63-3615(b), Idaho Code, whether the use tax liability is included in a contract total or stated separately in a contract.

(5) There is exempted from the taxes imposed in this chapter the renting of a place to sleep to an individual by the Idaho Ronald McDonald House.

History:

[63-3622O, added 1984, ch. 239, sec. 2, p. 576; am. 2007, ch. 90, sec. 26, p. 263; am. 2008, ch. 172, sec. 1, p. 472; am. 2014, ch. 114, sec. 1, p. 325; am. 2018, ch. 111, sec. 1, p. 224; am. 2025, ch. 94, sec. 33, p. 486.]
Idaho Code § 63-3804 — Idaho Code / Title 63 / Chapter 38 / Section 63-3804
63-3804 COMPENSATION.
Status: in_force

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.

History:

[63-3804, added 1969, ch. 453, sec. 4, p. 1195; am. 1980, ch. 247, sec. 79, p. 646; am. 1982, ch. 355, sec. 1, p. 904; am. 1998, ch. 233, sec. 1, p. 790; am. 2017, ch. 39, sec. 1, p. 61.]
Idaho Code § 63-3619 — Idaho Code / Title 63 / Chapter 36 / Section 63-3619
63-3619 IMPOSITION AND RATE OF THE SALES TAX.
Status: in_force

63-3619. Imposition and rate of the sales tax. An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price of all retail sales subject to taxation under this chapter and such amount shall be computed monthly on all sales at retail within the preceding month.

(a) The tax shall apply to, be computed on, and collected for all credit, installment, conditional or similar sales at the time of the sale or, in the case of rentals, at the time the rental is charged.

(b) The tax hereby imposed shall be collected by the retailer from the consumer.

(c) The state tax commission shall provide schedules for collection of the tax on sales which involve a fraction of a dollar. The retailer shall calculate the tax upon the entire amount of the purchases of the consumer made at a particular time and not separately upon each item purchased. The retailer may retain any amount collected under the bracket system prescribed which is in excess of the amount of tax for which he is liable to the state during the period as compensation for the work of collecting the tax.

(d) It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. Any person violating any provision of this section is guilty of a misdemeanor.

(e) The tax commission may by rule provide that the amount collected by the retailer from the customer in reimbursement of the tax be displayed separately from the list price, the price advertised on the premises, the marked price, or other price on the sales slip or other proof of sale.

(f) The taxes imposed by this chapter shall apply to the sales to contractors purchasing for use in the performance of contracts with the United States.

History:

[63-3619, added 2003, ch. 318, sec. 7, p. 876; am. 2006, 1st Ex. Sess., ch. 1, sec. 18, p. 61.]
Idaho Code § 63-3622Y — Idaho Code / Title 63 / Chapter 36 / Section 63-3622Y
63-3622Y TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.
Status: in_force

63-3622Y. Taxation of aerial passenger tramways and snowgrooming and snowmaking equipment. There is hereby exempted from the taxes imposed in this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment that will become a component of an aerial passenger tramway as defined in section 6-1102, Idaho Code, and snowgrooming and snowmaking equipment purchased and used by the owner or operator of a downhill ski area to prepare and maintain the downhill ski slopes accessed by aerial tramways.

History:

[63-3622Y, added 1995, ch. 288, sec. 1, p. 966.]
Idaho Code § 63-2708 — Idaho Code / Title 63 / Chapter 27 / Section 63-2708
63-2708 COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.
Status: in_force

63-2708. Collection and enforcement — Actions against state of Idaho. (1) In addition to the enforcement and penalty provisions in this chapter, the deficiency in tax, notice of deficiency and collection and enforcement procedures provided by the Idaho income tax act, in sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045, 63-3045A, 63-3045B, 63-3046, 63-3047, 63-3048 through 63-3065A, 63-3068, 63-3071, and 63-3075 through 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this chapter and for the assessment and collection of any amounts due under this chapter. Wherever liens or any other proceedings are defined as income tax liens or proceedings they shall, when applied in enforcement or collection under this chapter, be described as kilowatt hour tax liens and proceedings.

(2) The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid as provided for payment of refunds under this chapter.

History:

[63-2708, added 1997, ch. 55, sec. 2, p. 93.]
Idaho Code § 63-3622Q — Idaho Code / Title 63 / Chapter 36 / Section 63-3622Q
63-3622Q OUT-OF-STATE SHIPMENTS.
Status: in_force

63-3622Q. Out-of-state shipments. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property which is shipped to a point outside this state for use outside this state pursuant to a contract of sale by delivery by the vendor to such point by means of:

(a) Facilities operated by the vendor;

(b) Delivery by the vendor to a carrier for shipment to a consignee at such point; or

(c) Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state.

History:

[63-3622Q, added 1984, ch. 239, sec. 18, p. 581.]
Idaho Code § 63-3622UU — Idaho Code / Title 63 / Chapter 36 / Section 63-3622UU
63-3622UU PERSONAL PROPERTY TAX ON RENTALS.
Status: in_force

63-3622UU. Personal property tax on rentals. The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:

(1) The lessor separately states the charge for property tax to the lessee; and

(2) The amount charged to the lessee is not more than the property tax actually paid by the lessor; and

(3) The lease agreement is for an initial period of one (1) year or longer.

History:

[63-3622UU, added 2008, ch. 92, sec. 1, p. 258.]
Idaho Code § 63-602F — Idaho Code / Title 63 / Chapter 6 / Section 63-602F
63-602F PROPERTY EXEMPT FROM TAXATION.
Status: in_force

63-602F. Property exempt from taxation. The following property is exempt from taxation:

(1) Possessory rights to public lands;

(2) Mining claims not patented;

(3) All public cemeteries;

(4) All public libraries.

History:

[63-602F added 1996, ch. 98, sec. 7, p. 350.]
Idaho Code § 63-3637 — Idaho Code / Title 63 / Chapter 36 / Section 63-3637
63-3637 SALES TAX DISTRIBUTION — DEFINITIONS.
Status: in_force

63-3637. sales tax distribution — definitions. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:

(1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.

(2) "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638(10), Idaho Code.

History:

[63-3637, added 2020, ch. 162, sec. 1, p. 470.]
Idaho Code § 63-3029 — Idaho Code / Title 63 / Chapter 30 / Section 63-3029
63-3029 CREDIT FOR INCOME TAXES PAID ANOTHER STATE.
Status: in_force

63-3029. Credit for income taxes paid another state. (1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on the individual, an S corporation, partnership, limited liability company, estate or trust of which the individual is a shareholder, partner, member, or beneficiary (to the extent attributable to the individual as a result of the individual's share of the S corporation's, partnership's, limited liability company's, estate's or trust's taxable income in another state), for the taxable year by another state on income derived from sources therein while domiciled in Idaho and that is also subject to tax under this chapter.

(2) For purposes of this section:

(a) "State" shall include any state of the United States, the District of Columbia, or any possession or territory of the United States.

(b) Except as provided in subsection (3)(a)(i) of this section, "individual" shall include estates and trusts.

(c) References to "domiciled in" shall mean "a resident of" for purposes of computing the credit for trusts and estates.

(3) (a) Except as provided in subsection (3)(b) of this section:

(i) The credit provided under this section to an individual shall not exceed the proportion of the tax otherwise due under this chapter that the amount of the adjusted gross income of the taxpayer derived from sources in the other state as modified by this chapter bears to the adjusted gross income of the taxpayer as modified by this chapter.

(ii) The credit provided under this section to an estate or trust shall not exceed the proportion of the tax otherwise due under this chapter that the amount of the federal total income of the estate or trust derived from sources in the other state and taxed by that state bears to the federal total income of the estate or trust. "Federal total income of the estate or trust derived from sources in the other state" shall be determined as provided under section 63-3026A, Idaho Code, as if the estate or trust was a nonresident.

(b) When tax is paid to another state on income of an S corporation, partnership, limited liability company, estate or trust, the limitation calculated in subsection (3)(a) of this section with respect to that income shall be based on the proportion that the individual taxpayer's share of the entity's taxable income correctly reported to the other state under the laws of the other state bears to the individual's adjusted gross income, as modified by this chapter. This limitation shall apply whether the tax is paid to the other state by the individual or by the S corporation, partnership, limited liability company, estate or trust.

(c) The credit provided under this section shall further be limited to the tax paid to the other state.

(4) To substantiate the credit allowed under this section, the state tax commission may require a copy of any receipt showing payment of income taxes to the other state or a copy of any return or returns filed with such other state, or both.

(5) No credit allowed under this section shall be applied in calculating tax due under this chapter if the tax upon which the credit is based has been claimed as a deduction, unless the tax is restored to income on the Idaho return.

(6) The credit shall not be allowed if such other state allows a credit against taxes imposed by such state for taxes paid or payable under this chapter.

(7) For purposes of this section an income tax imposed on an S corporation, partnership, limited liability company, estate or trust includes:

(a) A direct tax imposed upon the income for the taxable year of the S corporation, partnership, limited liability company, estate or trust; and

(b) An excise or franchise tax that is measured by the income for the taxable year of the S corporation, partnership, limited liability company, estate or trust.

(8) For purposes of subsection (7) of this section, an excise or franchise tax is "measured by income" only if the statute imposing the excise or franchise tax provides that the base for the tax:

(a) Includes:

(i) Revenue from sales;

(ii) Revenue from services rendered; and

(iii) Income from investments; and

(b) Permits a deduction for one (1) or both of the following:

(i) The cost of goods, inventory or products with respect to revenue from sales; and

(ii) The cost of services rendered with respect to revenue from services rendered.

(9) A part-year resident is entitled to a credit, determined in the manner prescribed by the state tax commission, for income taxes paid to another state in regard to income which is:

(a) Earned while the taxpayer is domiciled or residing in this state; and

(b) Subject to tax in such other state.

(10) If the interest in an S corporation, partnership, limited liability company, estate or trust was held for less than the entire taxable year, the share attributable to the individual shall be allocated in the same manner as for federal purposes.

History:

[63-3029, added 1959, ch. 299, sec. 29, p. 613; am. 1961, ch. 328, sec. 12, p. 622; am. 1970, ch. 222, sec. 6, p. 621; am. 1975, ch. 106, sec. 1, p. 216; am. 1980, ch. 12, sec. 1, p. 25; am. 1982, ch. 8, sec. 1, p. 11; am. 1995, ch. 111, sec. 30, p. 372; am. 1996, ch. 422, sec. 1, p. 1446; am. 1998, ch. 10, sec. 1, p. 108; am. 2007, ch. 191, sec. 1, p. 562; am. 2008, ch. 315, sec. 1, p. 874; am. 2009, ch. 216, sec. 1, p. 675; am. 2012, ch. 222, sec. 1, p. 607.]
Idaho Code § 63-2432 — Idaho Code / Title 63 / Chapter 24 / Section 63-2432
63-2432 CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE — INJUNCTION.
Status: in_force

63-2432. Civil action to prevent doing business without license — Injunction. If the commission determines that any person is engaged in business as a distributor or special fuels dealer without holding a valid license, it may proceed by injunction or other legal process to prevent the continuance of the business, and an injunction enjoining the continuance of the business by any unlicensed person may be granted without bond by any court or judge authorized by law to grant injunctions.

History:

[63-2432, added 1983, ch. 158, sec. 4, p. 454.]
Idaho Code § 63-3503 — Idaho Code / Title 63 / Chapter 35 / Section 63-3503
63-3503 FILING OPERATORS' STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.
Status: in_force

63-3503. Filing operators' statement — Allotment and apportionment of tax due from electrical associations by state tax commission. Every cooperative electrical association in this state shall file with the state tax commission of the state of Idaho the operators' statement provided for in section 63-404, Idaho Code, and shall include thereon a statement of the amount of its gross earnings for the calendar year next preceding. Upon examining and verifying said statement, the state tax commission shall compute the amount of the tax measured by the gross earnings and shall allot to each county in which the property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, that proportion of the total tax of such association shown to be due as the number of wire miles of transmission and distribution lines of such association situated in such county bears to the total wire miles of transmission and distribution lines of such association. The state tax commission shall then, for each county, apportion the tax so allotted to the county among the several taxing units thereof within which any property of such association is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, by apportioning to each such taxing unit that proportion of the tax so allotted to the county as the weighted wire mileage factor for each such taxing unit bears to the total of the weighted wire mileage factors of all such taxing units in the county. No later than the third Monday of May each year, the state tax commission shall notify the state superintendent of public instruction and the county treasurer of such allotment and apportionment and the amounts thereof.

History:

[63-3503, added 1959, ch. 237, sec. 3, p. 507; am. 1961, ch. 301, sec. 2, p. 560; am. 1994, ch. 316, sec. 4, p. 1014; am. 1996, ch. 322, sec. 66, p. 1093; am. 1998, ch. 132, sec. 4, p. 488; am. 2016, ch. 189, sec. 9, p. 519; am. 2018, ch. 31, sec. 1, p. 57.]
Idaho Code § 63-602Y — Idaho Code / Title 63 / Chapter 6 / Section 63-602Y
63-602Y PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF STATUS.
Status: in_force

63-602Y. Property exempt from taxation — Effect of change of status. (1) If any property, real or personal, which is exempted from taxation on the first day of January shall thereafter have a changed status during the year, either by change in ownership or otherwise, in a manner that if the changed status had existed on the first day of January the property would have been taxable at that time, then the property shall be assessed in the following manner: If the status changed before the first day of April, then for its full market value for assessment purposes; if on the first day of April and before the first day of July, then for three-fourths (3/4) of its full market value for assessment purposes; if on the first day of July and before the first day of October, then for one-half (1/2) of its full market value for assessment purposes; and if the status changed on or after the first day of October, then for one-fourth (1/4) of its full market value for assessment purposes. However, if the changed status results from the leasing or rental of property normally constituting business inventory, the same shall be subject to property tax only for the period it is so leased or rented and upon its return to business inventory shall again be exempt. Each owner of such property shall, on the first Monday of November of each year, file with the assessor for the home county of the owner with a copy for every other county involved, a statement listing and sufficiently identifying such property, the counties where it was situated and the periods of the preceding twelve (12) calendar months during which the property was leased or rented within each county.

(2) At the time of filing such statement with the assessor of his home county, the owner of such leased or rented property shall provide such assessor with a copy for every other county involved.

(3) The assessor of such home county shall ascertain the portion of said preceding twelve (12) calendar months during which such property was leased or rented in the home county and shall enter such property upon the subsequent or missed property roll and the tax collector of the home county shall compute and collect the property tax thereon. The assessor shall indorse the full market value for assessment purposes of each item of such property upon copies of the statement and the owner of the property shall, within five (5) days, furnish an indorsed copy of the owner's statement to the assessor of each county of the state wherein such property was located during the lease or rental period, and each such other county assessor shall likewise assess and the tax collector shall collect the property taxes due for the portion of the preceding twelve (12) calendar months the leased or rented property was situate in their county.

(4) The property taxes due thereon shall be a first and prior lien upon such property and all real and personal property of the owner thereof within the state until all property taxes due have been paid.

History:

[63-602Y added 1996, ch. 98, sec. 7, p. 358.]
Idaho Code § 63-1005 — Idaho Code / Title 63 / Chapter 10 / Section 63-1005
63-1005 PENDING ISSUE OF TAX DEED — GENERAL PROVISIONS — NOTICE.
Status: in_force

63-1005. Pending issue of tax deed — General provisions — Notice. (1) If real property on which there is a delinquency is not redeemed within three (3) years from the date of delinquency, the county tax collector of the county wherein such property is situated must make, in favor of said county, a tax deed for such property. However, the county shall not be entitled to a tax deed for such real property until:

(a) A notice of pending issue of tax deed has been given; and

(b) An affidavit of compliance has been recorded.

(2) The county tax collector of the county wherein the real property for which a tax deed may issue shall serve or cause to be served written notice of pending issue of tax deed upon the record owner or owners and parties in interest of record in the following exclusive manner:

(a) By serving or causing to be served a copy of such notice by certified mail with return receipt demanded upon the record owner or owners and parties in interest of record at their last known address, such service of notice to be made no more than five (5) months nor less than two (2) months before the time set for the tax deed to issue;

(b) In the event that such notice is served as above described and returned undelivered after attempting to locate and serve the record owner or owners and parties in interest of record, by publishing a summary of such notice in a newspaper having general circulation in the county wherein the real property is situated. Such publication must be made at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months nor less than fourteen (14) days before the time set for the tax deed to issue.

(3) The record owner or owners and parties in interest of record shall be liable and pay to the county tax collector all costs and fees in the preparation, service and publication of such notice and the tax deed process and such costs shall become a perpetual lien upon the property in favor of the county tax collector.

(4) Such notice and summary thereof must contain the following items:

(a) The name and last known address of the record owner or owners;

(b) An accurate description of the property on which the delinquency stands, or, in lieu thereof, the tax number of record or parcel number used in assessing the same;

(i) A street address or other information which would be of assistance to the public in ascertaining the location of the property; or

(ii) The name and telephone number of a person, firm or business office from whom information concerning the location of the property may be obtained;

(c) The year for which the property tax was assessed and for which the delinquency exists;

(d) An itemized statement detailing the delinquency and all costs and fees incident to the delinquency and notice up to and including the date of the making of such notice;

(e) The date the delinquency occurred;

(f) The time, date, place at which, and by whom the tax deed will issue; and

(g) A statement that the record owner or owners or any party in interest shall have adequate opportunity to be heard, to confront and cross-examine any evidence or witness against the record owner or owners, and obtain and present evidence on behalf of the record owner or owners or any party in interest. Such statement shall also contain notice of to whom inquiries and objections shall be directed concerning the notice and information contained therein and by what date such inquiries and objections must be received.

(5) Any party in interest may file a written request for such notice in the office of the county tax collector of the county wherein the property for which the delinquency stands have been made is situated. Such request shall contain the following items:

(a) The name and address of the record owner or owners;

(b) An accurate description of the property covered by the interest, or, in lieu thereof, the tax number of record or parcel number used in assessing the same;

(c) The name and address of the party in interest;

(d) An accurate description of the interest held; and

(e) The date of expiration of the interest held.

(6) If a record owner or owners or a party in interest shall have actual notice of the notice of pending issue of tax deed or that issuance of a tax deed is pending, it shall be deemed sufficient notice under this section.

(7) Service shall be deemed completed upon depositing the certified letter containing the original or a copy of the notice of pending issue of tax deed with return receipt demanded in any United States post office, or upon physical delivery of such notice or copy thereof by the county tax collector or his appointed agent to the record owner or owners or party in interest, or upon the date of last publication.

(8) No less than five (5) working days prior to the date on which the tax deed shall be issued, the county tax collector shall make an affidavit of compliance stating that he has complied with the conditions of issuance of notice of pending issue of tax deed described in this section, and stating particularly the facts relied on as constituting such compliance.

(9) Such affidavit shall be recorded in the office of the county recorder. Such record of affidavit shall be prima facie evidence that such notice has been given.

(10) Any person who knowingly and intentionally swears falsely to facts averred in any affidavit shall be guilty of perjury and be punished by a fine of not more than three hundred dollars ($300).

History:

[63-1005 added 1996, ch. 98, sec. 11, p. 382.]
Idaho Code § 63-3035A — Idaho Code / Title 63 / Chapter 30 / Section 63-3035A
63-3035A STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS.
Status: in_force

63-3035A. State income tax withholding tax on lottery winnings. (1) Whenever the Idaho state lottery is required by the Internal Revenue Code to withhold, collect and pay over income tax on any prize, proceeds or winnings it shall, at the time of payment of such prize, proceeds or winnings to the recipient, withhold from the payment an amount equal to the maximum percentage applicable to individuals under section 63-3024, Idaho Code, of the prize, proceeds or winnings to be applied to Idaho income taxes due from the recipient.

(2) The state tax commission shall accept amounts withheld according to this section as payment by the recipient of the amount so withheld of income taxes imposed on the recipient for the taxable year in which the prize, proceeds or winnings are includable in the recipient's Idaho taxable income.

(3) When the total amount withheld (along with other credits due, withholding or payments attributable to the taxpayer) exceeds the taxes due from the recipient, the state tax commission shall, after examining the state income tax return filed by the recipient, refund the amount of the excess withheld in the manner provided for refunds of withholding under section 63-3035, Idaho Code.

(4) The Idaho state lottery shall remit the amounts withheld to the state tax commission on or before the date similar payments and reports are due to the internal revenue service.

(5) The Idaho state lottery shall furnish to the recipient, not later than thirty (30) days after the end of the calendar year, a record of the tax withheld during that year and shall, not later than the last day of the following February, file a copy of the record with the state tax commission.

(6) The Idaho state lottery and the state tax commission may agree to different times and procedures for making the remittances or reports required in this section.

(7) Nothing in this section relieves any taxpayer from an obligation to file a return or pay taxes at the time and in the manner required by this chapter.

History:

[63-3035A, added 1997, ch. 382, sec. 3, p. 1238; am. 2001, ch. 56, sec. 2, p. 103; am. 2004, ch. 30, sec. 6, p. 61.]
Idaho Code § 63-205 — Idaho Code / Title 63 / Chapter 2 / Section 63-205
63-205 ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES.
Status: in_force

63-205. Assessment — Market value for assessment purposes. (1) All real, personal and operating property subject to property taxation must be assessed annually at market value for assessment purposes as of 12:01 a.m. of the first day of January in the year in which such property taxes are levied, except as otherwise provided. Market value for assessment purposes shall be determined according to the requirements of this title or the rules promulgated by the state tax commission.

(2) Personal property coming into the state after January 1 shall be assessed as of the date of entry into the state in accordance with sections 63-311(3) and 63-602Y, Idaho Code.

History:

[63-205 added 1996, ch. 98, sec. 3, p. 321.]
Idaho Code § 63-3031 — Idaho Code / Title 63 / Chapter 30 / Section 63-3031
63-3031 JOINT RETURNS.
Status: in_force

63-3031. Joint returns. (a) A husband and wife may make a single return jointly even though one of the spouses has neither gross income nor deductions, except as provided below:

(1) No joint return shall be made if, during the current taxable year, either the husband or the wife is a nonresident alien of the United States, unless they elect to file a joint return for federal purposes pursuant to sections 6013(g) and (h) of the Internal Revenue Code.

(2) No joint return shall be made if husband and wife have different taxable years, unless the difference in taxable years is the result of the death of either or both of them; except that if either spouse changes his annual accounting period during the taxable year, or if the surviving spouse remarries within the taxable year no such return shall be filed.

(3) For the purpose of subsection (2) of this section, the joint return, if permitted, shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse's taxable year.

(4) In the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within one (1) year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall constitute his separate return.

(b) Definitions. For purposes of this section–

(1) The status as husband and wife of two (2) individuals having taxable years beginning on the same day shall be determined

(A) if both have the same taxable year — as of the close of such year; and

(B) if one dies before the close of the taxable year of the other — as of the time of such death; and

(2) An individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married; and

(3) If a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.

(c) Husbands and wives shall, if they elect to file a joint return for federal purposes, be required to file a joint return for state purposes.

History:

[63-3031, added 1959, ch. 299, sec. 31, p. 613; am. 1961, ch. 328, sec. 14, p. 622; am. 1969, ch. 319, sec. 10, p. 982; am. 1980, ch. 53, sec. 1, p. 109; am. 1982, ch. 111, sec. 1, p. 313.]
Idaho Code § 63-2521 — Idaho Code / Title 63 / Chapter 25 / Section 63-2521
63-2521 REFUNDS — LIMITATIONS — INTEREST.
Status: in_force

63-2521. Refunds — Limitations — Interest. (1) Where there has been an overpayment of any cigarette tax imposed by this chapter, the amount of such overpayment shall be credited against any taxes then due to the state tax commission from the taxpayer and any balance of such excess shall be refunded to the taxpayer.

(2) No such credit or refund of taxes, penalties or interest paid, shall be allowed or made after three (3) years from the time the return was filed, unless before the expiration of such period a claim therefor is filed by the taxpayer with the commission.

(3) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid.

(4) If the state tax commission denies a claim for refund in whole or in part, it shall provide notice of the denial and the claimant may petition the state tax commission for a redetermination of the denial in the manner provided in section 63-3045, Idaho Code. Appeal of a tax commission decision denying in whole or in part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.

History:

[63-2521, added 2001, ch. 52, sec. 2, p. 94.]
Idaho Code § 63-3022D — Idaho Code / Title 63 / Chapter 30 / Section 63-3022D
63-3022D DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES.
Status: in_force

63-3022D. Deduction of expenses for household and dependent care services. There shall be allowed as a deduction, in the case of an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1) of the Internal Revenue Code, the employment-related expenses, as defined in section 21(b)(2) of the Internal Revenue Code and as further specified and limited by section 21 (d) and (e) of the Internal Revenue Code, paid by such individual during the taxable year, not to exceed twelve thousand dollars ($12,000).

History:

[63-3022D, added 1977, ch. 83, sec. 1, p. 169; am. 1989, ch. 181, sec. 2, p. 454; am. 2004, ch. 30, sec. 4, p. 61.; am. 2023, ch. 290, sec. 1, p. 881.]
Idaho Code § 63-3607 — Idaho Code / Title 63 / Chapter 36 / Section 63-3607
63-3607 PERSON.
Status: in_force

63-3607. Person. The term "person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.

History:

[63-3607, added 1965, ch. 195, sec. 7, p. 408.]
Idaho Code § 63-2702 — Idaho Code / Title 63 / Chapter 27 / Section 63-2702
63-2702 PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES.
Status: in_force

63-2702. Payment of tax — Distribution of revenue — Interest on delinquencies. (1) Said license tax shall be remitted with the statement required under section 63-2701, Idaho Code, and paid to the state tax commission, which shall distribute all moneys as follows:

(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the state tax commission to be paid shall be paid through the state refund account, and those moneys are hereby continuously appropriated for that purpose. Such refunds shall be authorized for the purpose of repaying overpayments made under this chapter, for the purpose of repaying any tax, penalty, or interest illegally assessed or collected, or for the purpose of paying any judgement rendered against the state tax commission under the provisions of this chapter.

(3) The balance shall be distributed to the general account.

(4) Taxes not paid on the due date shall become delinquent and shall bear interest from said due date at the rate provided in section 63-3045, Idaho Code.

History:

[(63-2702) 1931 (E.S.), ch. 3, sec. 2, p. 57; I.C.A., sec. 61-2202; am. 1971, ch. 63, sec. 1, p. 142; am. 1981, ch. 290, sec. 7, p. 602; am. 1986, ch. 73, sec. 12, p. 211; am. 1986, ch. 91, sec. 2, p. 268; am. 1987, ch. 260, sec. 3, p. 548.]
Idaho Code § 63-3067B — Idaho Code / Title 63 / Chapter 30 / Section 63-3067B
63-3067B SUNSETTING DESIGNATIONS.
Status: in_force

63-3067B. Sunsetting designations. (1) The designations referred to in section 63-3067A, Idaho Code, shall expire and no longer appear on the income tax return form when:

(a) For each of two (2) consecutive calendar years, the amount received by the state tax commission that is designated for a particular trust fund named in section 63-3067A, Idaho Code, fails to equal or exceed twenty thousand dollars ($20,000); and

(b) After one (1) year when collections fail to equal or exceed twenty thousand dollars ($20,000), the state tax commission has notified the appropriate agency that:

(i) The amount received by the state tax commission that is designated for that particular trust fund failed to equal or exceed twenty thousand dollars ($20,000); and

(ii) The amount received by the state tax commission that is designated for the particular trust fund in the next subsequent year fails to equal or exceed twenty thousand dollars ($20,000).

(2) As used in this section, "appropriate agency" means the agency of the state of Idaho that is responsible for administering the programs benefiting from the fund to which amounts designated under section 63-3067A, Idaho Code, are distributed. If no agency of the state of Idaho has such responsibility, the term means such other private or public entity that is the principal beneficiary of the funds.

(3) The state tax commission shall report annually to the house revenue and taxation committee on the trust funds that have failed to meet the necessary monetary threshold for collections for the prior two (2) years.

History:

[(63-3067B) 63-3067C, added 1997, ch. 177, sec. 1, p. 495; am. and redesig. 2019, ch. 116, sec. 4, p. 442.]
Idaho Code § 63-2444 — Idaho Code / Title 63 / Chapter 24 / Section 63-2444
63-2444 EFFECT OF TRIBAL AGREEMENTS.
Status: in_force

63-2444. Effect of tribal agreements. Taxes imposed by this chapter shall not apply to motor fuel that is the subject of an agreement authorized by section 67-4002, Idaho Code, to the extent provided by the agreement, but only if the agreement is signed by the governor and appropriate representative of a tribe before December 1, 2007.

History:

[63-2444, added 2007, ch. 288, sec. 5, p. 821.]
Idaho Code § 63-602V — Idaho Code / Title 63 / Chapter 6 / Section 63-602V
63-602V PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.
Status: in_force

63-602V. Property exempt from taxation — Personal property shipped into the state and stored in the original package. Personal property of any person, firm or corporation, having neither domicile nor place of business in this state, which property upon being brought or shipped into this state is forthwith stored in the original package in a warehouse operated for public use and for hire, shall, while so stored, be deemed in transit and shall be exempt from taxation.

History:

[63-602V added 1996, ch. 98, sec. 7, p. 357.]
Idaho Code § 63-715 — Idaho Code / Title 63 / Chapter 7 / Section 63-715
63-715 PROCEDURES — APPEALS.
Status: in_force

63-715. Procedures — Appeals. Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.

History:

[63-715, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 4, p. 181; am. 2021, ch. 360, sec. 6, p. 1118.]
Idaho Code § 63-3633 — Idaho Code / Title 63 / Chapter 36 / Section 63-3633
63-3633 PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.
Status: in_force

63-3633. Period of limitation upon assessment and collection. Except as otherwise provided in this section:

(a) The amount of taxes imposed by this chapter shall be assessed within three (3) years after the due date of the return or the date the return was filed, whichever is the later, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period; provided, however, if an assessment has been made within the prescribed time, such tax may be collected by levy or by a proceeding in court within a period of six (6) years after assessment of the tax and, provided further, that this shall not be in derogation of any of the remedies elsewhere herein provided. The running of the period of limitations provided by this section shall be suspended for the period during which the state tax commission is prohibited from making the assessment or from collecting by levy or a proceeding in court, and for thirty (30) days thereafter.

(b) In the case of a false or fraudulent return with the intent to evade tax, or a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.

(c) In the case of taxes owed by a person who has failed to file a return as provided in section 63-3623, Idaho Code, the amount of taxes imposed in this chapter shall be assessed within seven (7) years of the time the return upon which the tax asserted to be due should have been filed unless the person had a reasonable belief that no taxes imposed by this chapter were due or payable, in which case within three (3) years of the time the return upon which the taxes asserted to be due should have been filed.

(d) The periods of limitation upon assessment and collection provided in this section shall not apply:

(1) In cases where the facts disclose a false or fraudulent act with the intent to evade tax, or

(2) To taxes collected by a retailer, seller or any other person who has failed to pay over such taxes to the state tax commission.

(e) In the case of taxes due during the lifetime of a decedent, or by his estate during the period of administration, a notice of deficiency shall be issued, a claim shall be made, the tax shall be assessed, or any proceeding in court without assessment for the collection of such tax shall be begun, within twelve (12) months after written request for prompt action is filed with the state tax commission by the executor, administrator, or other fiduciary representing the estate of such decedent. This subsection shall not apply if the return for which the request for prompt action relates has not been filed with the state tax commission.

(f) No assessment of a deficiency with respect to the tax imposed by this chapter, and no distraint or proceedings in court for its collection shall be made, begun, or prosecuted until a notice under section 63-3629, Idaho Code, has been mailed to the taxpayer, nor until all appeal rights relating to the deficiency have become final.

(g) Where, before the expiration of the time prescribed in this section for the assessment of any tax imposed by this act, both the state tax commission or its delegate or deputy and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

History:

[63-3633, added 1965, ch. 195, sec. 33, p. 408; am. 1967, ch. 290, sec. 12, p. 805; am. 1972, ch. 7, sec. 2, p. 10; am. 1989, ch. 363, sec. 5, p. 911; am. 1993, ch. 26, sec. 7, p. 91; am. 1995, ch. 110, sec. 1, p. 346; am. 1997, ch. 113, sec. 5, p. 283; am. 1998, ch. 48, sec. 5, p. 198; am. 2025, ch. 302, sec. 3, p. 1282.]
Idaho Code § 63-509 — Idaho Code / Title 63 / Chapter 5 / Section 63-509
63-509 DELIVERY OF ROLLS TO COUNTY AUDITOR — ABSTRACTS OF ROLLS.
Status: in_force

63-509. Delivery of rolls to county auditor — Abstracts of rolls. (1) On or before the second Monday of July, the board of equalization must deliver the property rolls, with all changes, corrections and additions and exemptions from taxation entered therein, to the county auditor. It shall be the duty of the county auditor to cause to be prepared the roll for delivery to the county tax collector on or before the first Monday of November. It shall be the duty of the county auditor to cause to be prepared a total of the amount and value of each category of property and prepare an abstract of all the property entered upon the roll in the manner and form required by the state tax commission. Such forms must show, but need not be limited to, the market value for assessment purposes of all property by categories and the exemptions from taxation allowed by categories. Any abstracts needed by and prepared for the state tax commission must be delivered to the state tax commission by the fourth Monday of July. The abstracts will show the increment value as defined in section 50-2903, Idaho Code, in any revenue allocation area established pursuant to chapters 20 and 29, title 50, Idaho Code, and the value of exemptions granted pursuant to sections 63-602G, 63-602P, 63-602X, 63-602AA, 63-602BB and 63-602CC, Idaho Code, as well as the net taxable value for each of the categories. The abstracts shall be prepared and duly verified and must show a correct classification of all the property in accordance with the classification of such property upon the property roll, and all matters and things required to be shown upon the abstracts must be entered.

(2) The subsequent property roll shall be delivered to the county auditor as soon as possible after the first Monday in December. The county auditor shall deliver the subsequent property roll to the county tax collector without delay.

(3) The missed property roll shall be delivered to the county auditor as soon as possible, but no later than the first Monday in March of the succeeding year. The county auditor shall deliver the missed property roll to the county tax collector without delay.

(4) The county auditor must cause to be prepared abstracts of the combined subsequent and missed property rolls as prescribed in subsection (1) of this section and submit the abstracts to the state tax commission on or before the first Monday in March of the succeeding year.

History:

[63-509, added 1996, ch. 98, sec. 6, p. 346; am. 1997, ch. 117, sec. 19, p. 319; am. 2013, ch. 21, sec. 3, p. 36; am. 2018, ch. 29, sec. 1, p. 53; am. 2020, ch. 313, sec. 2, p. 890.]
Idaho Code § 63-3077C — Idaho Code / Title 63 / Chapter 30 / Section 63-3077C
63-3077C AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME.
Status: in_force

63-3077C. Agreement for exchange of information with department of fish and game. The state tax commission and the department of fish and game may enter into a written agreement for exchange of information relating to an individual's place of residence or domicile. Such information shall be confidential to the recipient and may be used by the department of fish and game only for purposes of determining whether a person who has purchased a resident fish and game license and to whom the information relates is entitled to purchase a resident fish and game license, or by the state tax commission for determining if the individual is complying with laws relating to taxation. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the state tax commission shall be limited to the following:

(1) Identification of an individual.

(2) An individual's home address.

(3) An individual's residency status.

History:

[63-3077C, added 2002, ch. 79, sec. 1, p. 178.]
Idaho Code § 63-406 — Idaho Code / Title 63 / Chapter 4 / Section 63-406
63-406 ATTENDANCE AT ASSESSMENT HEARING.
Status: in_force

63-406. Attendance at assessment hearing. The state tax commission may, for the purpose of securing evidence, facts or information to enable it to properly assess any operating property, require the attendance of the person, or any officer, manager or agent of such person, whose property is to be assessed, and require him to answer, under oath, all questions propounded which, in the judgment of the commission, would assist it in fixing the value of such property, whether such person, officer, manager or agent resides within or without this state.

History:

[63-406 added 1996, ch. 98, sec. 5, p. 339.]
Idaho Code § 63-3041 — Idaho Code / Title 63 / Chapter 30 / Section 63-3041
63-3041 OVERPAYMENTS.
Status: in_force

63-3041. Overpayments. If the taxpayer has paid more than the amount determined to be the correct amount of the tax, the excess shall be credited or refunded as provided in section 63-3072, Idaho Code, as amended. In the event a joint return has been filed and one (1) spouse dies prior to issuance of credit or refund, the credit or refund may be granted the surviving spouse. In the event a joint return has been filed by a couple separated after filing of the return, the credit or refund may be equally divided between such persons unless a joint claim has theretofore been properly executed.

History:

[63-3041, added 1959, ch. 299, sec. 41, p. 613; am. 1961, ch. 328, sec. 18, p. 622.]
Idaho Code § 63-4101 — Idaho Code / Title 63 / Chapter 41 / Section 63-4101
63-4101 SHORT TITLE.
Status: in_force

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

History:

[63-4101, added 1987, ch. 87, sec. 1, p. 165.]
Idaho Code § 63-3018 — Idaho Code / Title 63 / Chapter 30 / Section 63-3018
63-3018 EMPLOYEE.
Status: in_force

63-3018. Employee. The term "employee" means "employee" as defined in the Internal Revenue Code.

History:

[63-3018, added 1959, ch. 299, sec. 18, p. 613.]
Idaho Code § 63-1002 — Idaho Code / Title 63 / Chapter 10 / Section 63-1002
63-1002 PAYMENT OF DELINQUENCY — ORDER — RECEIPT.
Status: in_force

63-1002. Payment of delinquency — Order — Receipt. (1) Whenever a delinquency exists for any year, the taxpayer may pay to the tax collector any part of such delinquency together with the costs, late charges and interest. Costs include certified mailings, title searches, advertising and all other expenses for the processing and collection of the delinquency. Provided however, that any delinquency shall be applied to costs, collection costs, special assessments, charges, fees, interest, late charges and property tax in the proportion each bears to the total amount due. Payment applied to the property tax shall be posted directly to the roll.

(2) Payment shall only be paid and accepted upon the oldest delinquency standing on the records of the county tax collector wherein such payment is made unless otherwise authorized by a judicial action. The second one-half (1/2) shall not be considered current if the first one-half (1/2) is delinquent.

(3) Upon payment of a delinquency, the tax collector shall issue to the taxpayer a receipt, if requested by the taxpayer. In the event payment is mailed to the tax collector, the cancelled check may serve as the receipt. Payment of current taxes shall not invalidate any proceeding in the collection of a delinquency.

History:

[63-1002 added 1996, ch. 98, sec. 11, p. 381; am. 2018, ch. 70, sec. 1, p. 165.]
Idaho Code § 63-102 — Idaho Code / Title 63 / Chapter 1 / Section 63-102
63-102 ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS.
Status: in_force

63-102. Organization — Chairman — Compensation — Quorum — Hearings. (1) A member of the state tax commission shall be appointed by the governor, to serve at his pleasure, as chairman. Each member of the state tax commission shall devote full time to the performance of duties. Commencing on July 1, 2025, the annual salary for members of the state tax commission shall be one hundred twenty thousand six hundred twenty dollars ($120,620).

(2) A majority of the state tax commission shall constitute a quorum for the transaction of business. The state tax commission may delegate to any member of the commission or to its employees the power to make investigations and hold hearings at any place it may deem proper and such other matters as will facilitate the operations of the commission.

(3) The chairman of the state tax commission shall delegate to each commissioner the responsibility for policy management and oversight of one (1) or more of the taxes collected and activities supervised or administered by the commission. The state tax commission shall perform the duties imposed upon it by law and shall adopt all rules by majority decision. In any case in which the state tax commission sits as an appellate body upon an appeal from a tax decision from one (1) of the various administrative units subject to its supervision, the state tax commissioner charged with responsibility for policy management and oversight of the tax in controversy shall not vote upon the appeal but may advise the remaining members of the commission on the technical aspects of the problems before them.

(4) The chairman shall be the chief executive officer and administrative head of the state tax commission and shall be responsible for and, with the advice and consent of the state tax commission, may assign responsibility for all personnel, budgetary and/or fiscal matters of the state tax commission. Delegations of authority involving personnel, budgetary and/or fiscal matters shall be reviewed by request, and sustained by an affirmative vote, of the majority of the state tax commission.

History:

[63-102, added 1996, ch. 98, sec. 2, p. 310; am. 1997, ch. 169, sec. 1, p. 483; am. 1998, ch. 358, sec. 3, p. 1122; am. 2000, ch. 359, sec. 2, p. 1196; am. 2001, ch. 279, sec. 1, p. 1009; am. 2004, ch. 281, sec. 2, p. 775; am. 2006, ch. 368, sec. 2, p. 1106; am. 2007, ch. 121, sec. 2, p. 371; am. 2008, ch. 285, sec. 2, p. 807; am. 2012, ch. 224, sec. 2, p. 610; am. 2014, ch. 316, sec. 2, p. 781; am. 2015, ch. 120, sec. 2, p. 306; am. 2016, ch. 247, sec. 2, p. 660; am. 2017, ch. 316, sec. 2, p. 831; am. 2018, ch. 336, sec. 3, p. 767; am. 2019, ch. 309, sec. 3, p. 931; am. 2020, ch. 339, sec. 3, p. 994; am. 2021, ch. 279, sec. 3, p. 834; am. 2022, ch. 224, sec. 1, p. 738; am. 2022, ch. 243, sec. 2, p. 778; am. 2023, ch. 270, sec. 2, p. 812; am. 2024, ch. 245, sec. 2, p. 870; am. 2025, ch. 244, sec. 2, p. 1095.]
Idaho Code § 63-4401 — Idaho Code / Title 63 / Chapter 44 / Section 63-4401
63-4401 SHORT TITLE.
Status: in_force

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

History:

[63-4401, added 2005, ch. 370, sec. 1, p. 1178; am. 2008, ch. 390, sec. 3, p. 1073.]
Idaho Code § 63-3035B — Idaho Code / Title 63 / Chapter 30 / Section 63-3035B
63-3035B JOINT POWER AUTHORIZATION.
Status: in_force

63-3035B. Joint power authorization. The state tax commission may, pursuant to sections 67-2326 through 67-2333, Idaho Code, enter into an agreement with the department of labor providing for the joint administration of employment security taxes and income tax withholding through common registration of employers, common tax reporting forms, centralized filing of returns and receipting of revenue and effective exchange of information.

History:

[63-3035B, added 1998, ch. 230, sec. 3, p. 786.]
Idaho Code § 63-3055 — Idaho Code / Title 63 / Chapter 30 / Section 63-3055
63-3055 RELEASE OR SUBORDINATION OF INCOME TAX LIEN.
Status: in_force

63-3055. Release or subordination of income tax lien. (1) The state tax commission may at any time release all or any portion of the property subject to the lien from the lien, or it may subordinate the lien to other liens if it determines:

(a) That the taxes, penalties or interests are sufficiently secured by a lien on other property of the taxpayer; or

(b) That the release or subordination of the lien will not endanger or jeopardize the collection of such taxes, penalties or interest; or

(c) That a surety bond or securities satisfactory to secure deposits of public funds have been posted, deposited or pledged with the state tax commission in an amount sufficient to secure the payment of such taxes, penalties, or interest; or

(d) All or a part of such taxes, penalties or interest have been paid.

A certificate by the state tax commission to the effect that any property has been released from the lien herein provided for, or that such lien has been subordinated to other liens, shall be conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate.

(2) If the tax commission determines that the filing of the notice of any lien was erroneous, the tax commission shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous. A lien is not an erroneous lien if it is accurate at the time the lien is filed.

(3) Where an officer or employee of the tax commission knowingly or negligently fails to release a notice of lien, a taxpayer may bring an action against the tax commission pursuant to section 63-3074, Idaho Code, in district court seeking direct economic damages and costs. A taxpayer must first notify the tax commission that a release was not issued timely.

History:

[63-3055, added 1959, ch. 299, sec. 55, p. 613; am. 1993, ch. 94, sec. 6, p. 234; am. 1994, ch. 172, sec. 4, p. 392.]
Idaho Code § 63-3803 — Idaho Code / Title 63 / Chapter 38 / Section 63-3803
63-3803 TERMS — ELECTION OF CHAIRMAN.
Status: in_force

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 three (3) year terms. Any vacancy shall be filled by the governor for the unexpired term subject to confirmation by the senate at its next regular session. The board shall elect a chairman from its membership and the chairman shall hold office until the first regular meeting of the subsequent fiscal year.

History:

[63-3803, added 1969, ch. 453, sec. 3, p. 1195.]
Idaho Code § 63-411 — Idaho Code / Title 63 / Chapter 4 / Section 63-411
63-411 SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS — NOTICE OF DELINQUENCY — COLLECTION OF DELINQUENCY.
Status: in_force

63-411. Special provisions for private railcar fleets — Notice of delinquency — Collection of delinquency. (1) In case any such private railcar fleet shall fail or refuse to make the annual statement herein required within the time above specified, or shall make a false annual statement, the state tax commission shall proceed to assess the property of such private railcar fleet so failing, and shall add fifty percent (50%) to the value thereof, as ascertained and determined by the commission.

(2) The president or other officer of every railroad company whose lines run through, in or into this state shall, on or before such time as may be determined by the state tax commission, furnish to said commission a statement, verified by the affidavit of the officer or person making the same, showing the total number of miles made by the cars of every such private railcar fleet on their lines, branches, sidings, spurs and warehouse tracks in this state during the year ending on the thirty-first day of December last past. The state tax commission shall declare the date for the filing of the statement in its rules.

(3) The state tax commission shall determine the system value of private railcar fleets utilizing statements and data furnished by the railroads and private railcar operators, and such other pertinent information deemed necessary by the state tax commission. The state tax commission shall also be responsible for the allocation of the system value of private railcar fleets taxable in this state. In developing the allocation method, the state tax commission may use and consider any of the following factors or criteria:

(a) An actual count of cars in this state;

(b) The ratio between the mileage traveled by taxpayers' cars in this state as compared with the mileage traveled by taxpayers' cars everywhere;

(c) Such other factors or criteria as the state tax commission may deem appropriate.

(4) Private railcar fleets having an Idaho taxable value of five hundred thousand dollars ($500,000) or more shall be apportioned to where said cars were present in each county as determined by the state tax commission. The state tax commission shall certify the taxable value to the county auditor of each county showing the amounts of taxable value to be apportioned to the qualified taxing districts. The county auditor shall cause the taxable value to be entered upon the tax roll in the same manner as all other properties. The taxes shall be collected in the same manner as other operating property taxes by the county tax collector as provided by law.

(5) Private railcar fleets having an Idaho taxable value of less than five hundred thousand dollars ($500,000) shall not be apportioned to counties. The state tax commission hereby is empowered to charge, levy and collect the property tax so determined on the private railcar fleets under five hundred thousand dollars ($500,000) having a taxable situs in the state and such property shall be treated as personal property for taxing purposes.

(a) The state tax commission shall determine the property tax to be charged on the property covered by each such assessment by applying to the taxable value thereof the average tax rate in the state for the current year on private railcar fleets having an Idaho taxable value equal to or greater than five hundred thousand dollars ($500,000). In the event no private railcar fleets are assessed for five hundred thousand dollars ($500,000) or more in the current year, then the average property tax rate shall be the average tax rate on all taxable property for the prior year.

(b) Each property tax so charged and levied shall constitute a perpetual lien as of January 1 of the year of assessment on all the operating property of the private railcar fleet within this state and shall be payable in the same manner and at the same due dates provided by law in respect to property taxes on personal property payable in the several counties.

(c) In collecting such property taxes, the state tax commission is hereby authorized to pursue any or all of the rights, remedies or processes provided by law for the collection of a delinquency on personal property.

(d) All moneys collected by the state tax commission as provided under this subsection shall be paid forthwith to the state treasurer for transfer to the public school income fund.

(6) Whenever any person is delinquent in the payment of any obligation imposed by law, the state tax commission may give notice of the amount of the delinquency by registered mail to any railroad company over whose line or lines in this state the cars of said person have been transported, or are being transported, and which said railroad company has in its possession or under its control any credits or other personal property belonging to that person, or owes any debts to the delinquent.

(a) After receiving the notice the railroad company so notified shall neither transfer nor make other disposition of the credits, personal property, or debts until the state tax commission consents to a transfer or disposition, or until thirty (30) days elapse after receipt of the notice.

(b) All railroad companies so notified shall advise the state tax commission within five (5) days after receipt of the notice of all such credits, personal property, or debts in their possession, under their control, or owing by them.

(7) Whenever any railroad company advises the state tax commission that it has within its possession or under its control any credits or personal property belonging to a person with a delinquency, or owes any debt to that person, and the amount thereof, the state tax commission may thereupon issue a warrant of distraint and have the same served upon any such railroad company. Service of said warrant upon an agent of such railroad company within this state shall constitute valid service. Any railroad company so served shall pay over to the state tax commission the sum of any credits belonging to that person, or any debts owing to that person, whenever such credits or debts are less than the delinquency, penalty and costs; or shall pay over to the state tax commission the amount of the delinquency, penalty and costs, whenever such credits or debts are greater, and shall deduct the sum so paid over from the credits or debts due that person.

History:

[63-411 added 1996, ch. 98, sec. 5, p. 341.]
Idaho Code § 63-3620 — Idaho Code / Title 63 / Chapter 36 / Section 63-3620
63-3620 PERMITS — ISSUANCE — REVOCATION — PENALTIES.
Status: in_force

63-3620. Permits — Issuance — Revocation — Penalties. (a) Every retailer engaged in business in this state, before conducting business within this state, shall file with the state tax commission an application for a seller's permit. Every application for a permit shall be made upon a form prescribed by the state tax commission and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the state tax commission may require. The applications, or any information contained thereon, may be made available by the tax commission to authorized representatives of state or federal agencies. The application shall be signed by the owner if he is a natural person or by an individual authorized by the seller to sign the application. Except as provided in subsection (f) of this section, permits shall be issued without charge.

(b) The state tax commission, for the efficient administration of this chapter, may issue:

(1) Temporary seller's permits. No retailer shall be issued more than three (3) temporary permits in one (1) calendar year. A temporary permit shall be valid only for the period of time shown on the face thereof.

(2) Wholesaler's permits to persons who are not retailers but who purchase tangible personal property for resale. A wholesaler's permit shall be valid for no more than twelve (12) consecutive months and may be renewed by the commission.

(c) The person signing the application shall certify that the applicant will actively engage in or conduct a business making sales subject to tax under this chapter.

(d) After compliance by the applicant with the requirements set out above and in section 63-3625, Idaho Code, the state tax commission shall grant and issue to each applicant a permit. A permit shall not be assignable, and shall be valid only for the person in whose name it is issued. The permit or a copy thereof shall at all times be conspicuously displayed at each place where the person to whom it is issued conducts business.

(e) A seller whose permit has been previously suspended or revoked shall pay the state tax commission a fee of ten dollars ($10.00) for the renewal or issuance of a permit in the event of a first revocation and twenty-five dollars ($25.00) for renewal after each successive revocation unless the suspension or revocation is for inactivity pursuant to section 63-3620A, Idaho Code.

(f) Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any rules of the state tax commission relating to the sales tax prescribed and adopted under this chapter, the state tax commission may revoke or suspend any one (1) or more of the permits held by the person or may deny a new permit to such person. Notice of revocation or denial shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code. The state tax commission shall not issue a new permit after the revocation of a permit unless the commission is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the rules of the state tax commission.

(g) A person who engages in business as a seller in this state without a permit or permits, or after a permit has been suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-3629, Idaho Code.

History:

[63-3620, added 1965, ch. 195, sec. 20, p. 408; am. 1969, ch. 261, sec. 3, p. 800; am. 1988, Ch. 86, sec. 1, p. 170; am. 1990, ch. 439, sec. 1, p. 1208; am. 1991, ch. 1, sec. 1, p. 3, sec. 4, p. 8; am. 1991, ch. 176, sec. 2, p. 429; am. 1992, ch. 16, sec. 2, p. 40; am. 1994, ch. 111, sec. 2, p. 246; am. 1996, ch. 46, sec. 5, p. 123; am. 1996, ch. 210, sec. 1, p. 679; am. 1997, ch. 62, sec. 2, p. 122; am. 1998, ch. 48, sec. 3, p. 197; am. 2003, ch. 9, sec. 1, p. 19; am. 2006, ch. 61, sec. 1, p. 191.]
Idaho Code § 63-4407 — Idaho Code / Title 63 / Chapter 44 / Section 63-4407
63-4407 RECAPTURE.
Status: in_force

63-4407. Recapture. (1) In the event that any person to whom a tax credit allowed by section 63-4403, 63-4404 or 63-4405, Idaho Code, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission.

(2) If, during any taxable year, an investment in new plant is disposed of, or otherwise ceases to qualify with respect to the taxpayer, prior to the close of the recapture period, recapture of the credit allowed by sections 63-4403 and 63-4404, Idaho Code, shall be determined for such taxable year in the same proportion and subject to the same provisions as an amount of credit required to be recaptured under section 63-3029B, Idaho Code.

(3) In the event that the employment level for which the credit allowed in section 63-4405, Idaho Code, is not maintained for the entire recapture period, recapture of the credit allowed in section 63-4405, Idaho Code, shall be determined for such taxable year in the same proportion as an amount of credit required to be recaptured under section 63-3029B, Idaho Code. This subsection shall not be construed to require that the required level of employment must be met by the same individual employees.

(4) Any amount subject to recapture is a deficiency in tax for the amount of the credit in the taxable year in which the disqualification first occurs and may be enforced and collected in the manner provided by the Idaho income tax act, provided however, that in lieu of the provisions of section 63-3068(a), Idaho Code, the period of time within which the commission may issue a notice under section 63-3045, Idaho Code, in regard to an amount subject to recapture shall be the later of five (5) years after the end of the taxable year in which the project period ends or three (3) years after the end of the taxable year in which any amounts carried forward under section 63-4406, Idaho Code, expire.

History:

[63-4407, added 2005, ch. 370, sec. 1, p. 1183; am. 2007, ch. 10, sec. 5, p. 18.]
Idaho Code § 63-206 — Idaho Code / Title 63 / Chapter 2 / Section 63-206
63-206 LIEN OF PROPERTY TAXES.
Status: in_force

63-206. Lien of property taxes. (1) All property taxes levied upon real property shall be a first and prior lien upon the real property assessed therefor, and shall only be discharged by the payment or cancellation of the property taxes as provided in this title.

(2) In addition, all property taxes levied upon personal property or operating property shall be a first and prior lien upon that property and the personal, operating or real property of the same owner thereof, whether the property is exempt from execution or not, and no personal property or operating property of any kind shall be exempt from such lien, except as otherwise provided by law. Such lien shall attach as of the first day of January in that year, or as of the date of entry into the state, or as of the date the property became subject to property taxation, and shall be discharged only by the payment or cancellation of the property taxes as provided in this title.

(3) Property tax liens shall be perpetual and continuous on all personal, operating and real property.

(4) It shall be unlawful for any person, corporation or other owner of real property to destroy the lien of taxes provided for in this section by removing any improvements therefrom or cutting and removing the standing timber thereon without first securing the payment of all delinquencies upon such real property, and property taxes for the year in which such improvements or timber are removed. The lien upon any such improvements or timber shall continue after such improvements have been removed or the timber cut from such real property. Such taxes shall be due and collectible immediately upon the commencement of the severance and unless paid upon the demand of the tax collector it shall be the duty of the county attorney to commence an action for the collection of such taxes in the district court of the county in which the property is situated. Such improvements or timber may be levied upon and sold in the same manner as is now provided by law for the sale of real property upon execution, and the county or any taxing unit affected may maintain an action in the proper court for injunction to restrain the removal of any improvements or the cutting or removal of standing timber from any real property against which there are any unpaid property taxes.

History:

[63-206 added 1996, ch. 98, sec. 3, p. 321.]
Idaho Code § 63-2307 — Idaho Code / Title 63 / Chapter 23 / Section 63-2307
63-2307 SUITS FOR RECOVERY OF LICENSE TAX.
Status: in_force

63-2307. Suits for recovery of license tax. Against any person required to take out a license who fails, neglects or refuses to take out such license, or who carries on, or attempts to carry on, business without such license, the treasurer may direct suit in the name of the state of Idaho as plaintiff, to be brought for the recovery of the license tax, and in such case either the treasurer or prosecuting attorney may make the necessary affidavit for a writ of attachment, which may issue without bond being given on behalf of the plaintiff. In case of a judgment for the plaintiff, five hundred dollars ($500) therefor and costs must be paid by the defendant into the county current expense fund.

History:

[63-2307, added 1995, ch. 206, sec. 2, p. 702.]
Idaho Code § 63-3040 — Idaho Code / Title 63 / Chapter 30 / Section 63-3040
63-3040 EXAMINATION OF RETURN AND DETERMINATION OF TAX.
Status: in_force

63-3040. Examination of return and determination of tax. As soon as practicable after the return is filed, the state tax commission shall examine it and shall determine the correct amount of the tax.

History:

[63-3040, added 1959, ch. 299, sec. 40, p. 613.]
Idaho Code § 63-2402 — Idaho Code / Title 63 / Chapter 24 / Section 63-2402
63-2402 IMPOSITION OF TAX UPON MOTOR FUEL.
Status: in_force

63-2402. Imposition of tax upon motor fuel. (1) A tax is hereby imposed upon the distributor who receives motor fuel in this state. The legal incidence of the tax imposed under this section is borne by the distributor. The tax becomes due and payable upon receipt of the motor fuel in this state by the distributor unless such tax liability has previously accrued to another distributor pursuant to this section. The tax shall be imposed without regard to whether use is on a governmental basis or otherwise, unless exempted by this chapter.

(2) The tax imposed in this section shall be at the rate of thirty-two cents (32¢) per gallon of motor fuel received. This tax shall be subject to the exemptions, deductions and refunds set forth in this chapter.

(3) Nothing in this chapter shall prohibit the distributor who is liable for payment of the tax imposed under subsection (1) of this section from including as part of the selling price an amount equal to such tax on motor fuels sold or delivered by such distributor; provided however, that nothing in this chapter shall be deemed to impose tax liability on any person to whom such fuel is sold or delivered except as provided in subsection (6) of this section.

(4) Any person coming into this state in a motor vehicle may transport in the manufacturer's original tank of that vehicle, for his own use only, not more than thirty (30) gallons of motor fuel for the purpose of operating that motor vehicle, without complying with the provisions of this chapter.

(5) The tax imposed in this section does not apply to:

(a) Special fuels that have been dyed at a refinery or terminal under the provisions of 26 U.S.C. section 4082 and regulations adopted thereunder, or under the clean air act and regulations adopted thereunder; or

(b) Special fuels that are gaseous special fuels, as defined in section 63-2424, Idaho Code, except that part thereof that is delivered into the fuel supply tank or tanks of a motor vehicle or certain gaseous special fuels bulk tanks. Upon agreement with the customer, the licensed distributor may charge tax when placing gaseous special fuels into the customer's bulk tanks; or

(c) Aircraft engine fuel subject to tax under section 63-2408, Idaho Code.

(6) Should the distributor of first receipt be exempt from imposition of the tax as a matter of federal law, by virtue of its status as a federally recognized Indian tribe or member of such tribe, such distributor shall not bear the tax's legal incidence and must pass the tax through as part of the selling price of the fuel. Such distributor shall retain the administrative obligation to remit the tax, and such obligation shall accrue upon receipt in accordance with subsection (1) of this section. Should a retailer otherwise subject to the tax be exempt from imposition of the tax as a matter of federal law, by virtue of its status as a federally recognized Indian tribe or member of such tribe, the retailer shall not bear the tax's legal incidence and must pass the tax through as part of the selling price of the fuel to the consumer, unless such consumer is exempt from imposition of the tax as a matter of federal law, by virtue of its status as a federally recognized Indian tribe or membership in such tribe, and the retailer shall be entitled to claim a credit against taxes otherwise due and owing under this chapter or a tax refund, together with interest, attributable to the fuel purchased by such consumer.

History:

[63-2402, added 1983, ch. 158, sec. 4, p. 443; am. 2002, ch. 174, sec. 2, p. 509; am. 2007, ch. 288, sec. 1, p. 817; am. 2015, ch. 38, sec. 2, p. 81; am. 2015, ch. 175, sec. 1, p. 573; am. 2015, ch. 341, sec. 4, p. 1282; am. 2018, ch. 80, sec. 2, p. 181.]
Idaho Code § 63-3801 — Idaho Code / Title 63 / Chapter 38 / Section 63-3801
63-3801 ESTABLISHMENT.
Status: in_force

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.

History:

[63-3801, added 1969, ch. 453, sec. 1, p. 1195; am. 1974, ch. 19, sec. 11, p. 524.]
Idaho Code § 63-3011B — Idaho Code / Title 63 / Chapter 30 / Section 63-3011B
63-3011B TAXABLE INCOME.
Status: in_force

63-3011B. Taxable income. The term "taxable income" means federal taxable income as determined under the Internal Revenue Code.

History:

[63-3011B, added 1995, ch. 111, sec. 4, p. 350.]
Idaho Code § 63-2406 — Idaho Code / Title 63 / Chapter 24 / Section 63-2406
63-2406 DISTRIBUTOR REPORTS.
Status: in_force

63-2406. Distributor reports. (1) Each distributor shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all motor fuel received by him in this state during the preceding reporting period. The report shall be made in the manner and on forms required by the commission.

(2) The distributor's report shall include:

(a) An itemized statement of the total number of gallons of motor fuel received during the preceding calendar month; and

(b) Other information as the commission may require for the proper administration of this chapter.

(3) The report shall be accompanied by a remittance of the tax shown to be due on the report together with any applicable interest and penalty, unless the amounts due are paid by electronic funds transfer in the manner provided by section 67-2026, Idaho Code.

(4) Any distributor required to pay the tax imposed by this chapter who fails to pay such tax shall be liable to the commission for the amount of tax not remitted plus any applicable penalty or interest. The commission may collect such amounts in the manner provided in section 63-2434, Idaho Code.

(5) The commission may prescribe rules providing standards consistent with section 63-115, Idaho Code, for determining which returns must be transmitted electronically. The commission may not require any person to transmit returns electronically unless such person is required to report on the return at least twenty-five (25) transactions involving the receipt or disbursement of motor fuel during the period to which the return relates. In promulgating such rules, the commission shall take into account, among other relevant factors, the ability of the taxpayer to comply, at a reasonable cost, with the requirements of such rules.

History:

[63-2406, added 1983, ch. 158, sec. 4, p. 444; am. 1998, ch. 103, sec. 3, p. 356; am. 2000, ch. 155, sec. 1, p. 393; am. 2009, ch. 3, sec. 1, p. 5.]
Idaho Code § 63-2502 — Idaho Code / Title 63 / Chapter 25 / Section 63-2502
63-2502 DEFINITIONS.
Status: in_force

63-2502. Definitions. For the purpose of this act, unless otherwise required by the context:

(a) The word "wholesaler" means and includes every person who purchases, sells or distributes cigarettes to other wholesalers or to retailers for the purpose of resale and "delivery sellers" as defined in 15 U.S.C. section 375.

(b) The word "retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale, or distributes cigarettes at retail, irrespective of quantity or amount, or the number of sales.

(c) The phrase "wholesale sale" means a sale of cigarettes by a wholesaler to a retailer.

(d) The word "cigarette" shall be taken in the ordinary context of that word and shall be any roll for smoking, made wholly or in part of tobacco, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco.

(e) The phrase "package of cigarettes" means the individual package, box, or other container in or from which retail sales of cigarettes are normally made or intended to be made. A package shall contain no less than twenty (20) cigarettes and be packaged in increments of five (5).

History:

[63-2502, added 1974, ch. 211, sec. 2, p. 1548; am. 1984, ch. 228, sec. 1, p. 548; am. 2011, ch. 2, sec. 1, p. 4.]
Idaho Code § 63-4501 — Idaho Code / Title 63 / Chapter 45 / Section 63-4501
63-4501 SHORT TITLE.
Status: in_force

63-4501. Short title. This chapter shall be known and may be cited as the "Idaho New Capital Investments Incentive Act of 2008."

History:

[63-4501, added 2008, ch. 234, sec. 1, p. 712.]
Idaho Code § 63-3073 — Idaho Code / Title 63 / Chapter 30 / Section 63-3073
63-3073 INTEREST ON REFUNDS AND CREDITS.
Status: in_force

63-3073. Interest on refunds and credits. Upon the allowance of a credit or refund of any tax erroneously or illegally assessed or collected, or of any penalty collected without authority, or of any sum which was excessive or in any manner wrongfully collected, interest shall be allowed and paid on the amount of such credit or refund at the rate provided in section 63-3045, Idaho Code, from the date such tax, penalty, or sum was paid or from the date the return was required to be filed, whichever date is the later, to the date of the allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit is taken; provided, however, that in case of a voluntary and unrequested payment in excess of actual tax liability, no interest shall be allowed when such excess is refunded or credited.

Interest on refunds resulting from net operating loss carryback claims or from capital loss carryback claims shall be computed from the last day of the taxable year in which the net operating loss or capital loss arises.

History:

[63-3073, added 1959, ch. 299, sec. 73, p. 613; am. 1969, ch. 319, sec. 19, p. 982; am. 1976, ch. 270, sec. 3, p. 915; am. 1981, ch. 290, sec. 2, p. 598; am. 1997, ch. 57, sec. 14, p. 107; am. 1998, ch. 51, sec. 3, p. 205.]
Idaho Code § 63-2436 — Idaho Code / Title 63 / Chapter 24 / Section 63-2436
63-2436 REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS.
Status: in_force

63-2436. Reports of importations by carrier — Contents. The commission may require any railroad or other common carrier, or contract carrier, or any person, other than a licensee, who makes delivery in this state of any motor fuels to report in writing to the commission, not later than the last day of each calendar month, all the deliveries for the preceding calendar month. The commission may require information in the reports to include the place of origin and place of destination of the motor fuels delivered, the names and addresses of consignors and consignees, loading ticket numbers, number of gallons delivered, and any other information the commission may require.

History:

[63-2436, added 1983, ch. 158, sec. 4, p. 455; am. 2001, ch. 104, sec. 3, p. 347; am. 2011, ch. 6, sec. 8, p. 18.]
Idaho Code § 63-108 — Idaho Code / Title 63 / Chapter 1 / Section 63-108
63-108 MEETING OF STATE TAX COMMISSION.
Status: in_force

63-108. Meeting of state tax commission. (1) The state tax commission shall meet on the second Monday in August in each year, and, if all the abstracts of assessments in the several counties in the state have then been received, such abstracts shall be laid before the commission, which shall proceed to equalize the assessments throughout the state.

(2) In case all the abstracts of assessments in the several counties of the state have not been received by the state tax commission on or before the second Monday of August, then the commission shall adjourn from day to day until all of the abstracts have been received. The state tax commission may issue subpoenas for any county auditor who has failed to transmit his abstract of assessments, or whose abstract of assessments has not been received, requiring such county auditor to forthwith appear before the commission and produce said abstract. The sheriff of the county where the officer to be served resides is hereby designated as the officer by whom such subpoena shall be served and all actual and necessary expenses incurred by the sheriff in making such service shall be a legal claim against his county, and the officer served shall be liable on his official bond for said expenses in addition to any other liability imposed upon him for failure to transmit his abstract of assessments within the time prescribed in this chapter.

History:

[63-108 added 1996, ch. 98, sec. 2, p. 316.]
Idaho Code § 63-2427 — Idaho Code / Title 63 / Chapter 24 / Section 63-2427
63-2427 ADMINISTRATION.
Status: in_force

63-2427. Administration. The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement of those provisions.

History:

[63-2427, added 1983, ch. 158, sec. 4, p. 452.]
Idaho Code § 63-103A — Idaho Code / Title 63 / Chapter 1 / Section 63-103A
63-103A DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION.
Status: in_force

63-103A. determining the suitability of employees, applicants and prospective contractors for employment and access to federal tax information. (1) To determine the suitability of prospective employees and contractors for the Idaho state tax commission, the human resources office of the commission shall require an applicant to provide information and fingerprints necessary to obtain criminal conviction history information from the Idaho state police and the federal bureau of investigation. Pursuant to section 67-3008, Idaho Code, and Public Law 92-544, the commission's human resources officer shall submit a set of fingerprints obtained from the employee, prospective contractor, subcontractor or applicant for employment who will have access to federal tax information as defined in internal revenue service publication 1075 (2016) and the required fees to the Idaho state police, bureau of criminal identification, for a criminal records check of state and national databases. The submission of fingerprints and information required by this section shall be on forms prescribed by the Idaho state police.

(2) The human resources office of the Idaho state tax commission is authorized to receive criminal history information from the Idaho state police and from the federal bureau of investigation for the purpose of evaluating the fitness of applicants to the Idaho state tax commission. As provided by state and federal law, further dissemination or other use of the criminal history information is prohibited. Criminal background reports received from the Idaho state police and the federal bureau of investigation shall be handled and disposed of in a manner consistent with requirements imposed by the Idaho state police and the federal bureau of investigation.

(3) The human resources office of the Idaho state tax commission shall review the information received from the criminal history and background check and determine whether the applicant or employee has a criminal or other relevant record that would disqualify the individual from employment. The applicant or employee shall be provided an opportunity for a formal review of a denial. In the case of a contractor or subcontractor, the human resources officer shall communicate clearance or denial to the applicant and the applicant's employer.

(4) Clearance through the criminal history and background check process is not the only determination of suitability for employment.

(5) The Idaho state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.

History:

[63-103A, added 2018, ch. 68, sec. 1, p. 163.]
Idaho Code § 63-4208 — Idaho Code / Title 63 / Chapter 42 / Section 63-4208
63-4208 COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE.
Status: in_force

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 chapter.

(2) (a) Upon the discovery of a controlled substance not bearing valid stamps or other official indicia required in this chapter, the commission shall make a jeopardy determination assessing the taxes and penalties against the person subject to the illegal drug taxes. The determination shall be made upon personal knowledge or information available to the commission. Written notice of the amount of the tax and penalty and demand for immediate payment shall be mailed, by certified or registered mail, to the last known address of, or served in person upon, the person subject to the illegal drug taxes and penalties. Upon giving notice and demand, collection procedures as provided in sections 63-3050 through 63-3064 and 63-3065A, Idaho Code, may be instituted immediately.

(b) A person aggrieved by a jeopardy assessment may, within thirty (30) days after mailing or service of the notice of the jeopardy assessment, petition the commission for a redetermination of the assessment. Collection procedures shall not be stayed pending the redetermination unless a bond in double the amount of the assessment is filed with the commission. If a petition for redetermination is not filed within the thirty (30) day period, the jeopardy assessment becomes final.

(c) If a petition for redetermination is filed within the thirty (30) day period, the commission shall redetermine the petition and if requested shall give the petitioner a reasonable opportunity to be heard. The redetermination shall proceed in accordance with the procedures established for redetermining notices of deficiency determination under section 63-3045, Idaho Code. The commission shall mail, by certified mail, or personally serve the petitioner the redetermination decision. A decision redetermining a jeopardy assessment becomes final thirty (30) days after mailing or service of the decision. A person aggrieved by a redetermination by the state tax commission may seek review of that redetermination as provided in section 63-3049, Idaho Code, as limited by this provision.

(d) No property seized pursuant to a jeopardy assessment shall be sold until an assessment becomes final, provided, such property can be sold:

(i) If its owner consents;

(ii) If the expenses of maintenance of the property will gravely reduce the net proceeds of its sale; or

(iii) If the property is perishable.

(3) A homestead exemption provided in chapter 10, title 55, Idaho Code, shall not exempt real property from a lien for illegal drug taxes imposed in this chapter.

(4) Any taxes and penalties assessed by the commission are presumed to be valid and correct. The burden is on the taxpayer to show their incorrectness or invalidity. The unlawful possession of any controlled substance not bearing valid stamps or other official indicia required in this chapter is an act prejudicing the collection of the tax imposed in this chapter. No specific finding of jeopardy by the commission is required to authorize the use of the jeopardy assessment procedure provided in this section.

(5) At any time within one (1) year after the imposition of a jeopardy assessment pursuant to subsection (2)(a) of this section, the commission, if it determines that the jeopardy assessment was not issued for the full amount of tax due under this chapter, may issue to the person liable for the tax under this chapter a notice of deficiency determination in the manner provided in section 63-3045, Idaho Code, for such additional amount. The provisions of subsection (2)(c) of this section shall apply to a notice issued under the provisions of this subsection.

(6) In addition to the enforcement and penalty provisions of this chapter, sections 63-3038, 63-3039, 63-3042, 63-3043, 63-3047 and 63-3048, Idaho Code, shall apply and be available to the state tax commission for the enforcement of the provisions of this chapter for the assessment and collection of any amounts due and said sections shall be considered to be a part of this chapter.

History:

[(63-4208) 63-4207, added 1989, ch. 144, sec. 1, p. 351; am. 1989, ch. 323, sec. 1, p. 834; am. and redesignated, 1990, ch. 179, sec. 8, p. 382; am. 1993, ch. 9, sec. 3, p. 28.]
Idaho Code § 63-3012 — Idaho Code / Title 63 / Chapter 30 / Section 63-3012
63-3012 INCLUDES AND INCLUDING.
Status: in_force

63-3012. Includes and including. The terms "includes" and "including" when used in a definition contained in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined.

History:

[63-3012, added 1959, ch. 299, sec. 12, p. 613.]
Idaho Code § 63-2565 — Idaho Code / Title 63 / Chapter 25 / Section 63-2565
63-2565 REFUNDS, LIMITATIONS, INTEREST.
Status: in_force

63-2565. Refunds, limitations, interest. (a) Where there has been an overpayment of any tobacco products tax imposed by this act, the amount of such overpayment shall be credited against any tobacco products tax then due from the taxpayer, and any balance of such excess shall be refunded to the taxpayer.

(b) The state tax commission is authorized and the state board of tax appeals is authorized to order the tax commission in proper cases to credit or remit, refund, and pay back all taxes and penalties erroneously or illegally assessed or collected, regardless of whether the same have been paid under protest, which claims for refund shall be certified to the state board of examiners by the state tax commission.

(c) No such credit or refund of taxes, penalties or interest paid, shall be allowed or made after three (3) years from the time the return was filed, unless before the expiration of such period a claim therefor is filed by the taxpayer with the commission.

(d) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid.

(e) Appeal of a tax commission decision denying in whole or part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.

History:

[I.C., sec. 63-2565, as added by 1974, ch. 173, sec. 5, p. 1432; am. 1981, ch. 290, sec. 11, p. 605.]
Idaho Code § 63-3087 — Idaho Code / Title 63 / Chapter 30 / Section 63-3087
63-3087 COLLECTION AND ENFORCEMENT.
Status: in_force

63-3087. Collection and enforcement. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3038 through 63-3040, 63-3042 through 63-3065A, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this act, and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as permanent building fund tax liens and proceedings.

History:

[63-3087, as added by 1969, ch. 319, sec. 24, p. 982; am. 1974, ch. 63, sec. 1, p. 1141; am. 2007, ch. 10, sec. 6, p. 18.]
Idaho Code § 63-2439 — Idaho Code / Title 63 / Chapter 24 / Section 63-2439
63-2439 REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.
Status: in_force

63-2439. Reports and payment by holders of an Idaho international fuel tax agreement (IFTA) license. (1) Each person issued an Idaho IFTA license as required under section 63-2438, Idaho Code, shall file with the commission in the manner and form prescribed by it, the tax report required by the IFTA. Such report shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the report and shall be in lieu of such verification. The report shall show such information as the commission may reasonably require for the proper administration and enforcement of this chapter.

(2) The tax report shall be accompanied by the remittance covering the total tax, penalty and interest due. The tax due shall be calculated by multiplying the tax rate per gallon for each IFTA jurisdiction by the number of taxable gallons of fuel taxable in each IFTA jurisdiction, less any tax already paid upon purchases of fuel in that jurisdiction. The taxable gallons consumed shall be calculated by dividing the taxable miles traveled in each jurisdiction by such motor vehicles by the fleet average miles per gallon of such motor vehicles.

History:

[63-2439, added 1983, ch. 158, sec. 4, p. 456; am. 1987, ch. 89, sec. 1, p. 169; am. 1987, ch. 298, sec. 1, p. 634; am. 1992, ch. 106, sec. 7, p. 333; am. 1994, ch. 344, sec. 7, p. 1085; am. 1997, ch. 86, sec. 5, p. 209.]
Idaho Code § 63-3643 — Idaho Code / Title 63 / Chapter 36 / Section 63-3643
63-3643 CASH ROUNDING.
Status: in_force

63-3643. Cash rounding. (1) If a seller is unable to settle a cash transaction to the whole cent using denominations of United States coin or currency on hand, the seller may round either the total amount due for the transaction, or the amount of change due back to the purchaser, to the nearest multiple of five cents (5¢) as follows:

(a) If the final digit of such amount is 1, 2, 6, or 7, the amount shall be rounded down to the nearest multiple of five cents (5¢); and

(b) If the final digit of such amount is 3, 4, 8, or 9, the amount shall be rounded up to the nearest multiple of five cents (5¢).

(2) The provisions of this section shall also apply to any cash refunds of purchases.

(3) For the purposes of this section, "total amount due" means the sum of the total sales price plus any applicable taxes, fees, or other charges calculated to the nearest cent. Taxes shall be computed based on the total sales price before any rounding occurs under this subsection.

History:

[63-3643, added 2026, ch. 241, sec. 1, p. 1032.]
Idaho Code § 63-3622BB — Idaho Code / Title 63 / Chapter 36 / Section 63-3622BB
63-3622BB RESEARCH AND DEVELOPMENT AT THE IDAHO NATIONAL LABORATORY.
Status: in_force

63-3622BB. Research and development at the Idaho national laboratory. There is exempted from the taxes imposed by this chapter:

(1) The sale or use of that property primarily or directly used or consumed in connection with research, development, experimental and testing activities, when exclusively financed by the United States in connection with the Idaho national laboratory and any successor thereto.

(2) If a facility is used by the United States or one (1) of its management and operating contractors for research and development activities at the Idaho national laboratory and also is used by a person or persons in addition to the United States or one (1) of its management and operating contractors, there is exempted from the taxes imposed by this chapter a percentage of each sale or use of tangible personal property used or consumed at or for the benefit of the facility in the amount that the research and development activities of the United States or its management and operating contractors bear to the total use of the facility by all persons. The state tax commission shall adopt rules to govern the procedures for the calculation, verification and documentation of this allocation.

History:

[63-3622BB, added 1985, ch. 256, sec. 1, p. 710; am. 1998, ch. 48, sec. 4, p. 198; am. 2018, ch. 152, sec. 1, p. 310.]
Idaho Code § 63-602C — Idaho Code / Title 63 / Chapter 6 / Section 63-602C
63-602C PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
Status: in_force

63-602C. Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies. The following property is exempt from taxation: property belonging to any fraternal, benevolent, or charitable limited liability company, corporation or society, the World War veteran organization buildings and memorials of this state, used exclusively for the purposes for which such limited liability company, corporation or society is organized; provided, that if any building or property belonging to any such limited liability company, corporation or society is leased by such owner or if such limited liability company, corporation or society uses such property for business purposes from which a revenue is derived which, in the case of a charitable organization, is not directly related to the charitable purposes for which such charitable organization exists, then the same shall be assessed and taxed as any other property, and if any such property is leased in part or used in part by such limited liability company, corporation or society for such purposes the assessor shall determine the value of the entire building and the value of the part used or leased for commercial purposes. If the value of the part used for commercial purposes is determined to be three percent (3%) or less than the value of the entirety, the whole of said property shall remain exempt. If the value of the part used for commercial purposes is determined to be more than three percent (3%) of the value of the entirety, the assessor shall assess such proportionate part of such building including the value of the real estate as is so leased or used for such purposes, and shall assess the trade fixtures used in connection with the sale of all merchandise; provided however, that the lease or use of any property by any such limited liability company, corporation or society for athletic or recreational facilities, residence halls or dormitories, meeting rooms or halls, auditoriums or club rooms within the purposes for which such limited liability company, corporation or society is organized, shall not be deemed a business or commercial purpose, even though fees or charges be imposed and revenue derived therefrom.

History:

[63-602C added 1996, ch. 98, sec. 7, p. 349; am. 2003, ch. 8, sec. 3, p. 17; am. 2008, ch. 50, sec. 2, p. 123.]
Idaho Code § 63-3622S — Idaho Code / Title 63 / Chapter 36 / Section 63-3622S
63-3622S RADIO AND TELEVISION BROADCASTING EQUIPMENT.
Status: in_force

63-3622S. Radio and television broadcasting equipment. There are exempted from the taxes imposed by this chapter receipts from the sale, storage, use or other consumption in this state of tangible personal property directly used and consumed in the production and broadcasting of radio and television programs when the purchase, storage, use or other consumption is by a business or segment of a business which is primarily devoted to such production and broadcasting, provided, that the use or consumption of such tangible personal property is necessary or essential to the performance of such operation. This exemption does not include machinery, equipment, materials and supplies used in a manner that is incidental to the production and broadcasting operation, such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than actual production and broadcasting operations such as office equipment and supplies, equipment and supplies used in selling and distributing activities, in research, or in transportation activities; nor shall this exemption include motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put.

History:

[63-3622S, added 1984, ch. 239, sec. 20, p. 582; am. 1987, ch. 326, sec. 4, p. 684; am. 1999, ch. 42, sec. 10, p. 97; am. 2016, ch. 9, sec. 1, p. 8.]
Idaho Code § 63-2560 — Idaho Code / Title 63 / Chapter 25 / Section 63-2560
63-2560 TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE.
Status: in_force

63-2560. Tax payable monthly — Returns — Other than monthly returns — Procedure. (1) The taxes imposed hereunder shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the monthly period in which tax accrued. The taxpayer, on or before said twentieth day of said month, shall make out a return, upon such forms and setting forth such information as the tax commission may require, showing the amount of the tax for which he is liable for the preceding monthly period, and shall sign and transmit the same to the commission, together with a remittance for such amount in the form required.

(2) The state tax commission may by rule provide returns for periods of time other than monthly periods. Returns for such reporting periods, together with payment of the required taxes, shall be due on or before the twentieth day of the month following the end of the period to which the return relates.

History:

[63-2560, added 1972, ch. 289, sec. 10, p. 725; am. 1990, ch. 17, sec. 3, p. 29; am. 2007, ch. 19, sec. 3, p. 30.]
Idaho Code § 63-713 — Idaho Code / Title 63 / Chapter 7 / Section 63-713
63-713 DEFINITIONS.
Status: in_force

63-713. Definitions. In addition to the definitions in section 63-701, Idaho Code, the following definitions apply to sections 63-712 through 63-721, Idaho Code.

(1) "Qualified claimant" means:

(a) An individual who is a claimant who applies for and properly receives property tax relief under the provisions of sections 63-701 through 63-710, Idaho Code; or

(b) An individual who meets the definition of "claimant" under section 63-701, Idaho Code, and is otherwise eligible to file a claim under sections 63-701 through 63-710, Idaho Code, except by reason of exceeding the income limitations of section 63-705, Idaho Code, may nevertheless be a qualified claimant, provided his household income does not exceed fifty thousand dollars ($50,000) for the tax year 2021, which amount shall be increased by the annual cost-of-living percentage modification as determined by the secretary of health and human services pursuant to 42 U.S.C. 415(i) beginning in 2022.

(2) "Qualified property" means property owned by a qualified claimant, provided that the property is the "homestead," as defined in section 63-701, Idaho Code, of the qualified claimant.

(3) "Sufficient equity" means that:

(a) The property is not security for a reverse mortgage, a home equity loan or line of credit, or any similar loan or encumbrance; and

(b) The amount of all encumbrances of any nature on the property that are superior to any liens for deferral, plus the amount of property tax and interest previously deferred on the same property, does not exceed eighty percent (80%) of the current year's market value for assessment purposes.

History:

[63-713, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 1, p. 670; am. 2013, ch. 22, sec. 1, p. 42; am. 2021, ch. 238, sec. 1, p. 728.]
Idaho Code § 63-3026A — Idaho Code / Title 63 / Chapter 30 / Section 63-3026A
63-3026A COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES.
Status: in_force

63-3026A. Computing Idaho taxable income of part-year or nonresident individuals, trusts and estates. (1) For nonresident individuals, trusts, or estates the term "Idaho taxable income" includes only those components of Idaho taxable income as computed for a resident which are derived from or related to sources within Idaho. This is to be computed without the deductions for either the standard deduction or itemized deductions or personal exemptions except as provided in subsection (4) of this section.

(2) For part-year resident individuals, trusts or estates the term "Idaho taxable income" includes the total of: (a) Idaho taxable income as computed for a resident for the portion of the tax period during which a taxpayer is domiciled in or is residing in Idaho, plus (b) those components of Idaho taxable income which are derived from or related to sources within Idaho for that portion of the tax period during which a taxpayer is not domiciled in and is not residing in Idaho. This is to be computed without the deductions for either the standard deduction or itemized deductions or personal exemptions except as provided in subsection (4) of this section.

(3) For the purposes of subsections (1) and (2) of this section:

(a) Income shall be considered derived from or relating to sources within Idaho when such income is attributable to or resulting from:

(i) Any business, trade, profession or occupation conducted or carried on in this state, including the distributive share of partnership income and deductions, and the pro rata share of S corporation income and deductions. Partnership income, including guaranteed payments pursuant to section 707 of the Internal Revenue Code, is sourced to Idaho based upon the Idaho apportionment factor of the partnership; excluding:

1. Guaranteed payment to a retired partner per 4 U.S.C. section 114(b)(1)(I) that is sourced to the recipient's state of domicile;

2. Guaranteed payment to an individual partner up to two hundred fifty thousand dollars ($250,000) in any calendar year is sourced as compensation for services. The amount of the guaranteed payment in excess of two hundred fifty thousand dollars ($250,000) is sourced to Idaho based upon the partnership's Idaho apportionment factor. The two hundred fifty thousand dollar ($250,000) amount will be adjusted annually by multiplying the amount by the percentage (the consumer price index for the calendar year immediately preceding the calendar year to which the adjusted amount will apply divided by the consumer price index for calendar year 2013) as defined in section 63-3024, Idaho Code;

(ii) The ownership or disposition of any interest in real or tangible personal property located in this state;

(iii) The ownership or disposition of any interest in intangible personal property only to the extent that such property is employed in a business, trade, profession or occupation conducted or carried on in this state. Provided however, that interest income from an installment sale of real or tangible personal property shall constitute income from sources within this state to the extent that the property sold was located within this state. Provided further, that interest income received by a partner or shareholder of a partnership or S corporation from such partnership or S corporation shall constitute income from sources within this state to the extent that the partnership or S corporation is transacting business within this state;

(iv) A resident estate or trust; provided however, that income distributed to beneficiaries of an estate or trust shall constitute income from sources within this state only to the extent the income would be Idaho source income if such income had been received directly by a nonresident individual;

(v) A nonresident estate or trust to the extent the income and deductions of the nonresident estate or trust were derived from or related to sources within this state;

(vi) The conduct of pari-mutuel wagering, charitable gaming or any other form of gambling taking place within this state, except as expressly limited in section 67-7439, Idaho Code;

(vii) Gains or losses realized from the sale or other disposition of a partnership interest or stock in an S corporation to the extent of the partnership's or S corporation's Idaho apportionment factor in the taxable year immediately preceding the year of sale. In the case of a nonresident individual who sells the nonresident's interest in a publicly traded partnership defined in section 7704 of the Internal Revenue Code doing business in Idaho, the gains or losses shall be determined using the amount described in section 751 of the Internal Revenue Code, multiplied by the apportionment factor for the year in which the sale occurred.

(b) Notwithstanding the provisions of subsection (3)(a) of this section, transactions and investments made, placed or directed by Idaho resident registered broker-dealers and investment advisers or institutions exempt from registration under the Idaho securities act in securities listed with or through the New York Stock Exchange, the American Stock Exchange or any other stock exchange registered with the United States securities and exchange commission and approved by the director of the department of finance which generate dividends, interest, capital gains or similar profits or returns for nonresidents not otherwise subject to Idaho income taxation shall not result in the intangible property being deemed to have a situs outside the domicile of the owner.

(c) Nonresident individuals shall not be taxable on investment income from a qualified investment partnership. For purposes of this paragraph, a "qualified investment partnership" means a partnership, as defined in section 63-3006B, Idaho Code, that derives at least ninety percent (90%) of its gross income from investments that produce income that would not be taxable to a nonresident individual if the investment were held by that individual.

(d) Compensation paid by the United States for active service in the armed forces of the United States, performed by an individual not domiciled in this state, shall not constitute income derived from or related to sources within this state.

(e) The income of nonresident or part-year resident individuals, trusts or estates which is derived from or related to sources both within and without this state shall be attributable to this state in the manner prescribed in the rules of the state tax commission.

(4) In computing the Idaho taxable income of a part-year or nonresident individual, trust or estate, the standard deduction or itemized deductions, as defined in section 63-3022(j), Idaho Code, if applicable, and the exemptions, as defined in section 151 of the Internal Revenue Code or any allowance in lieu of such deduction, shall be allowed in the proportion that paragraph (a) of this subsection bears to paragraph (b) of this subsection:

(a) The Idaho taxable income of the taxpayer modified as follows:

(i) No allowance shall be made for either the standard deduction or itemized deductions;

(ii) No deduction shall be made for personal exemptions or any allowance in lieu of such deduction.

(b) The Idaho taxable income as would be calculated for a resident of Idaho modified as follows:

(i) No allowance shall be made for either a standard deduction or itemized deductions;

(ii) No deduction shall be made for personal exemptions or any allowance in lieu of such deduction;

(iii) Compensation for active military service in the armed forces shall not be deducted;

(iv) Income earned within the original exterior boundaries of any federally created Indian reservation by an enrolled Indian in a federally recognized Indian tribe on a federally recognized Indian reservation shall be added if not otherwise included.

(5) An adjustment may be made to eliminate distortions in the amount of net income attributable to a taxpayer's activities within the state of Idaho. Such deductions shall be limited to circumstances involving itemized deductions as referred to in subsection (4) of this section and which reflect:

(a) A failure to reflect the net income or deduction after reimbursements have been received; or

(b) A failure to reflect the net amount of mortgage interest income or expense from activities within Idaho.

(6) For the purposes of subsections (1) and (2) of this section, deductions and adjustments allowed in computing the Idaho taxable income of nonresident and part-year resident individuals, trusts and estates shall be prescribed in the rules of the state tax commission. Such rules shall be based upon:

(a) Whether or not the deduction or adjustment is related to the production of income reportable to Idaho;

(b) Whether or not the deduction or adjustment is related to income received, expenses paid, or events of tax consequence which occurred during a portion of a taxable year that the taxpayer was domiciled in or residing in Idaho; or

(c) Any other appropriate basis for making the adjustment. An "appropriate basis" is one which the state tax commission finds is needed to insure that the amount of Idaho taxable income is fairly and reasonably related to a taxpayer's activities in this state.

History:

[63-3026A, added 1995, ch. 111, sec. 26, p. 364; am. 1996, ch. 40, sec. 3, p. 105; am. 1998, ch. 42, sec. 4, p. 180; am. 2000, ch. 38, sec. 5, p. 74; am. 2005, ch. 21, sec. 1, p. 57; am. 2005, ch. 405, sec. 1, p. 1380; am. 2007, ch. 12, sec. 1, p. 21; am. 2010, ch. 108, sec. 1, p. 219; am. 2011, ch. 3, sec. 2, p. 6; am. 2013, ch. 83, sec. 1, p. 203.]
Idaho Code § 63-3622AA — Idaho Code / Title 63 / Chapter 36 / Section 63-3622AA
63-3622AA EXEMPTION FOR OFFICIAL DOCUMENTS.
Status: in_force

63-3622AA. Exemption for official documents. (1) There is hereby exempted from the taxes imposed by this chapter the sale, purchase, or use of records, transcripts, deeds, licenses, reports, and other documents for which a fee, the amount of which is set by the Idaho Code, is imposed or charged.

(2) There is exempted from the taxes imposed by this chapter the sale, purchase, or use of public records requested pursuant to section 74-102, Idaho Code.

History:

[63-3622AA, added 1984, ch. 284, sec. 1, p. 657; am. 2019, ch. 10, sec. 1, p. 11.]
Idaho Code § 63-212 — Idaho Code / Title 63 / Chapter 2 / Section 63-212
63-212 ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.
Status: in_force

63-212. Estates — Claimants — Agents — Undivided interest. (1) When the property assessed is the unpartitioned property of a deceased person, the name of the heirs, guardian, executor or administrator may be inserted on the property roll, and the payment of property taxes on such property by any such person binds the estate for the repayment of the amount of such property taxes to such person, and binds all parties in interest for the repayment of their just proportions of the amount of such property taxes to such person.

(2) Whenever a person claiming property and desiring to pay the property taxes thereon is not named as the owner he may have his name inserted on the property roll with that of the person named, if so documented with a recordable document.

(3) Whenever a person has an agent for the payment of property taxes, the name of such agent may be inserted upon request, and in the taxpayers index.

(4) An undivided interest in real property may be appraised, assessed and taxed as such. The payment of all property taxes on an undivided interest in any real property assessed as such discharges all liens attached to such undivided interest on account of such property taxes.

History:

[63-212 added 1996, ch. 98, sec. 3, p. 323.]
Idaho Code § 63-4002 — Idaho Code / Title 63 / Chapter 40 / Section 63-4002
63-4002 ACQUISITION OF LOCATION INFORMATION.
Status: in_force

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 officer of the state and to state that he is confirming or correcting location information concerning the taxpayer.

(2) Not state or declare that the taxpayer owes any taxes.

(3) Not communicate with any such person more than once unless requested to do so by such person or unless the revenue officer reasonably believes that the earlier response of such person is erroneous or incomplete and that such person now has correct or complete location information.

(4) Not communicate by postcard except for postal locators sent to the U.S. postal service.

(5) After the tax commission is notified in writing that the taxpayer is represented with regard to the subject tax obligation and has knowledge of, or can readily ascertain, such representative's name and address, not communicate with any person other than that representative with regard to the subject tax obligation, unless the representative fails to respond within seven (7) days to communication from the revenue officer. Nothing shall prohibit the tax commission from copying to the taxpayer all written communications with the taxpayer's representative.

(6) Nothing in this section prohibits the tax commission from communication with the U.S. government, other states, or other state or local government agencies regarding location information.

History:

[63-4002, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 7, p. 394.]
Idaho Code § 63-410 — Idaho Code / Title 63 / Chapter 4 / Section 63-410
63-410 CERTIFICATION OF VALUE TO COUNTIES — COMPARISONS — SPECIAL MEETING — ESCAPED ASSESSMENTS.
Status: in_force

63-410. Certification of value to counties — Comparisons — Special meeting — Escaped assessments. (1) On or before the first Monday of September in each year the chairman of the state tax commission, or his designee, must prepare and transmit certified statements of the taxable value of operating property by the commission to the county auditors of the several counties of this state. The certified statements shall show each type of operating property separately, shall show the taxable value of the operating property, and shall show the taxable value of operating property to be apportioned to each of the various taxing districts within a county, as provided in section 63-405, Idaho Code. The Idaho taxable value of private railcar fleets shall be apportioned to the several counties as provided in section 63-405, Idaho Code.

(2) Each county auditor, upon receipt of certified statements of the taxable value of operating property apportioned to his county, shall compare the same with the previous year's taxable values, and if any errors are made by the state tax commission or if in the opinion of the county auditor any property in the county subject to assessment by the state tax commission, has not been assessed by the state commission or that any assessment as certified is erroneous it shall be the duty of the county auditor, as soon as any error or omission in such statement is discovered, to forthwith notify the chairman of the state tax commission of such error or omission, with as full an explanation as can be made by such county auditor. The county auditor shall send a duplicate copy of any such notice and explanation sent to the chairman of the state tax commission, to the office of the owner or nearest managing agent of any property which may be affected by any change in assessment under the provisions of this section.

(3) The governor may call a special meeting of the state tax commission for the purpose of correcting any errors made or to assess, allocate, and apportion any operating property which may have been omitted. Notice of at least ten (10) days of such special meeting shall be mailed by the chairman of the state tax commission to the owner or nearest managing agent of any property which may be affected by any change in assessment as originally certified. The procedure in the special meeting shall be as nearly as possible the same as provided in section 63-406, Idaho Code. Corrected statements shall be certified in the same manner as the original statements.

(4) Any property which has escaped taxation in the previous year shall be assessed by said commission on an equalized value, as with other property assessed in the preceding year, and such value shall be added to the value of the assessment for the current year.

History:

[63-410 added 1996, ch. 98, sec. 5, p. 340.]
Idaho Code § 63-4009 — Idaho Code / Title 63 / Chapter 40 / Section 63-4009
63-4009 INSTALLMENT PAYMENTS.
Status: in_force

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.

History:

[63-4009, added 1993, ch. 94, sec. 14, p. 243.]
Idaho Code § 63-3025C — Idaho Code / Title 63 / Chapter 30 / Section 63-3025C
63-3025C CORPORATIONS EXEMPT FROM MINIMUM TAX.
Status: in_force

63-3025C. Corporations exempt from minimum tax. The minimum tax provisions of sections 63-3025 and 63-3025A Idaho Code, shall not apply to any corporation which is not organized for profit and is not required to pay any federal tax on unrelated business income under the provisions of section 511 of the internal revenue code.

History:

[63-3025C, added 1986, ch. 18, sec. 1, p.59.]
Idaho Code § 63-2438 — Idaho Code / Title 63 / Chapter 24 / Section 63-2438
63-2438 INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.
Status: in_force

63-2438. International fuel tax agreement (IFTA) license. (1) It shall be unlawful for any person to consume special fuels in the operation or propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state unless such motor vehicle is:

(a) Licensed under the provisions of the international fuels tax agreement; or

(b) Operating under a temporary permit under section 49-432, Idaho Code; or

(c) Registered solely for operation in this state under section 49-434, Idaho Code, and is not a vehicle proportionally registered under section 49-435, Idaho Code.

(2) The application for an Idaho IFTA license shall be made to the commission upon a form prepared and furnished by the commission and containing such information as the commission deems necessary. Carriers based in other IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA license.

(3) No IFTA license shall be transferable.

(4) The commission may collect a fee for issuance of the IFTA license and decal, which fee shall not exceed the cost of issuance.

History:

[63-2438, added 1983, ch. 158, sec. 4, p. 455; am. 1984, ch. 87, sec. 9, p. 176; am. 1992, ch. 106, sec. 6, p. 332; am. 1997, ch. 86, sec. 4, p. 209; am. 1998, ch. 103, sec. 10, p. 360; am. 2002, ch. 30, sec. 6, p. 43.]
Idaho Code § 63-3067D — Idaho Code / Title 63 / Chapter 30 / Section 63-3067D
63-3067D DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP.
Status: in_force

63-3067D. designation by taxpayer — opportunity scholarship. (1) Every taxpayer who has a refund due and payable for overpayment of taxes under the provisions of this chapter may designate any portion of such refund to be remitted to the state board of education or the board of regents of the university of Idaho for the purpose of awarding opportunity scholarships pursuant to chapter 56, title 33, Idaho Code. Every taxpayer who has an income tax liability may, in addition to his tax obligation, include a donation of any amount to be remitted to the state board of education for the purpose of awarding opportunity scholarships pursuant to section 33-4303, Idaho Code. Such moneys shall be deposited into the opportunity scholarship program account pursuant to section 33-4303, Idaho Code.

(2) A designation under subsection (1) of this section may be made in any taxable year in such manner and form as prescribed by the state tax commission. The manner and form so prescribed shall be a conspicuous portion of the principal form provided for the purpose of individual taxation.

(3) Prior to the distribution of funds into the opportunity scholarship program account as provided in subsection (1) of this section from the refund account, the state tax commission shall retain funds for the commission's costs for collecting and administering the moneys in the account as follows: three thousand dollars ($3,000) from the opportunity scholarship program account for start-up costs during the first year of collections, and three thousand dollars ($3,000) or twenty percent (20%) of the moneys remitted to the opportunity scholarship program account pursuant to this section during the fiscal year, whichever is less, from the opportunity scholarship program account during each fiscal year thereafter, which amounts are hereby appropriated to the state tax commission.

History:

[63-3067D, added 2010, ch. 281, sec. 1, p. 758; am. 2016, ch. 32, sec. 3, p. 81.]
Idaho Code § 63-3026 — Idaho Code / Title 63 / Chapter 30 / Section 63-3026
63-3026 COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES.
Status: in_force

63-3026. Computing Idaho taxable income of resident individuals, trusts and estates. The Idaho taxable income of resident individuals, trusts or estates shall be computed by making appropriate adjustments under the provisions of section 63-3022, Idaho Code, to the taxable income of the taxpayer.

History:

[63-3026, added 1995, ch. 111, sec. 25, p. 364]
Idaho Code § 63-3504 — Idaho Code / Title 63 / Chapter 35 / Section 63-3504
63-3504 COLLECTION BY COUNTY TREASURER — PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.
Status: in_force

63-3504. Collection by county treasurer — Penalty and interest imposed when delinquent. Upon receipt of the notification of the allotment and apportionment of such taxes by the state tax commission by the county treasurer, said county treasurer shall, not later than June 15 of each year, notify each cooperative electrical association, natural gas cooperative, and producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, of the amount of taxes owed, and the apportionment thereof to the county and to the several taxing districts in the county and such tax shall be due and payable not later than July 1, following and, upon the payment thereof, the county treasurer shall pay over to each taxing district its apportionment as herein determined. Any such taxes not paid by July 1, as aforesaid, shall become delinquent and a penalty of five percent (5%) thereof shall be imposed, together with interest at the rate of one percent (1%) per month from July 1 until paid.

History:

[63-3504, added 1959, ch. 237, sec. 4, p. 507; am. 1998, ch. 132, sec. 6, p. 489; am. 2007, ch. 143, sec. 4, p. 418; am. 2008, ch. 227, sec. 4, p. 696; am. 2016, ch. 189, sec. 12, p. 521.]
Idaho Code § 63-109 — Idaho Code / Title 63 / Chapter 1 / Section 63-109
63-109 EQUALIZATION BY CATEGORIES — IDENTIFICATION AND REASSESSMENT.
Status: in_force

63-109. Equalization by categories — Identification and reassessment. (1) The state tax commission shall publish rules establishing and defining categories in which various properties will be placed for assessment purposes. If the state tax commission has reason to believe that a county assessor has improperly assessed a category of property, it shall provide notice to the county assessor and board of county commissioners of the alleged improper assessment no later than the first Monday of April. The notice shall include the grounds upon which the state tax commission believes the county assessor has improperly assessed a category of property, as well as any findings, reports, or other documentation supporting the position of the state tax commission. No equalization shall occur unless notice of an improper assessment pursuant to this subsection has been provided to the county assessor and board of county commissioners.

(2) The state tax commission shall equalize the assessments of property throughout the state, by categories, as shown by the abstracts transmitted by the several county auditors, county by county. In such equalization, the state tax commission shall have power to increase or decrease the total value of any category of property in any county as shown by the abstract from that county when, in the opinion of the commission, the value of that category appearing in such abstract is not just and equal as compared with the value of other categories of property in that county, or the value of similar categories of property in other counties, because of its being greater than or less than the market value. Upon receiving information from any source that any property in any county of the state has been omitted from the property roll, or has been improperly assessed, the state tax commission shall have the power to compel the assessor of such county to assess such property and place it upon the property roll forthwith, and to compel the reassessment of all property improperly assessed. The state tax commission is also empowered to identify or order and compel a proper identification of property by categories for assessment purposes in any county, and to create new categories for any taxable property, and to order and compel reassessment by the county assessor of any category or categories of property within the county.

(3) Notwithstanding the provisions of subsection (1) of this section, the state tax commission may equalize the assessment of a category of property in a county if the state tax commission becomes aware that either a county assessor has changed the assessed value of a category of property after the deadline has passed for notice provided for in subsection (1) of this section or that a county board of equalization improperly categorized a category of property. The state tax commission shall immediately provide written notice to the county assessor and board of county commissioners as soon as it becomes aware of the improper assessment or equalization. In no event shall the notice be made later than the Monday following the adjournment of the county board of equalization in July.

(4) The state tax commission shall provide a copy of any equalization order to the county assessor, board of county commissioners, and board of tax appeals within two (2) weeks of the issuance of the equalization order. The board of county commissioners shall notify any property owner affected by the equalization order within two (2) weeks of receiving the equalization order from the state tax commission. The notice shall include a new assessment notice consistent with the state tax commission order.

History:

[63-109 added 1996, ch. 98, sec. 2, p. 316; am. 2019, ch. 200, sec. 1, p. 618.]
Idaho Code § 63-1008 — Idaho Code / Title 63 / Chapter 10 / Section 63-1008
63-1008 EFFECT OF TAX DEED AS EVIDENCE.
Status: in_force

63-1008. Effect of tax deed as evidence. (1) The matters recited in the delinquency must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:

(a) The property was appraised and assessed as required by law;

(b) The property was equalized as required by law;

(c) The property taxes were levied in accordance with law;

(d) The property taxes were not paid;

(e) The delinquency took effect at the proper time as prescribed by law;

(f) The property was not redeemed;

(g) The person who executed the deed was the proper officer;

(h) Where the real property was sold to pay property taxes on personal property that the real property belonged to the person liable to pay the property tax.

(2) The deed duly acknowledged or proved is prima facie evidence of the regularity of all other proceedings, from the assessment by the assessor inclusive up to the execution of the deed.

History:

[63-1008 added 1996, ch. 98, sec. 11, p. 386.]
Idaho Code § 63-3605C — Idaho Code / Title 63 / Chapter 36 / Section 63-3605C
63-3605C LOGGING.
Status: in_force

63-3605C. Logging. The term "logging" means the harvesting of forest trees by cutting, skidding, loading, thinning or decking, regardless of whether the forest trees are owned by the person performing the harvesting when such harvesting is for resale of the product harvested.

History:

[(63-3605C) 63-3605A, added 1989, ch. 257, sec. 1, p. 632; am. 1990, ch. 431, sec. 1, p. 1195; am. and redesig. 2019, ch. 320, sec. 8, p. 955.]
Idaho Code § 63-312 — Idaho Code / Title 63 / Chapter 3 / Section 63-312
63-312 AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.
Status: in_force

63-312. Affidavit to completed roll — Effect of failure to make affidavit. (1) The county assessor, at the time of delivery of the property roll, subsequent property roll or missed property roll to the clerk of the board, must subscribe an affidavit that the property roll, subsequent property roll or missed property roll is, to the best of his knowledge and ability, a true and complete statement of market value for assessment purposes of all property subject to appraisal by him and that he has faithfully complied with all the duties imposed upon him under law.

(2) Failure by the assessor to make the affidavit shall not affect the validity of any appraisal entered on the property roll, subsequent property roll or missed property roll. The making of such affidavit, however, is declared to be a duty pertaining to the office of the assessor, and when the same is to be made by the deputy assessor it shall be the duty of the assessor to have the same properly made. In every case where the said affidavit is omitted from any assessment roll as completed as aforesaid, the board of county commissioners must require the assessor to make the same, or have the same made by the deputy assessor, and upon refusal or neglect of such assessor to supply such affidavit forthwith, the chairman of the board of county commissioners must immediately file in the district court in the county any information, in writing, verified by his oath, charging such assessor with refusal or neglect to perform the official duties pertaining to his office, and thereupon he must be proceeded against as in such cases provided by law.

History:

[63-312 added 1996, ch. 98, sec. 4, p. 332.]
Idaho Code § 63-602P — Idaho Code / Title 63 / Chapter 6 / Section 63-602P
63-602P PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR AIR POLLUTION CONTROL.
Status: in_force

63-602P. Property exempt from taxation — Facilities for water or air pollution control. (1) The following property is exempt from taxation: facilities, installations, machinery or equipment, attached or unattached to real property, and designed, installed and utilized in the elimination, control or prevention of water or air pollution, or, in event such facilities, installations, equipment or machinery shall also serve other beneficial purposes and uses, such portion of the assessed valuation thereof as may reasonably be calculated to be necessary for and devoted to elimination, control or prevention of water or air pollution. The state tax commission or county assessor shall determine such exempt portion, and shall not include as exempt any portion of any facilities which have value as the specific source of marketable by-products.

(2) If any water corporation, as defined by section 61-125, Idaho Code, regulated by the Idaho public utilities commission is or has been ordered by the department of environmental quality or the Idaho public utilities commission to install equipment designed and utilized in the elimination, control or prevention of water pollution, the Idaho public utilities commission shall notify the Idaho state tax commission of the percentage such property bears to the total invested plant of the company and said portion shall be exempt from property taxation. Said percentage reported to the Idaho state tax commission by the Idaho public utilities commission may be contested by any person or party at a public hearing held before the Idaho state tax commission.

History:

[63-602P, added 1996, ch. 98, sec. 7, p. 354; am. 2025, ch. 47, sec. 17, p. 239.]
Idaho Code § 63-809 — Idaho Code / Title 63 / Chapter 8 / Section 63-809
63-809 UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE.
Status: in_force

63-809. Unauthorized levy — Notification by state tax commission — Action to set aside. (1) The state tax commission shall carefully examine the statements furnished to it, as provided in section 63-808, Idaho Code. On or before the fourth Monday in October, the state tax commission shall notify the county commissioners of each county of the approval of all previously certified levies. The state tax commission shall also notify the county commissioners of each county and the governing authorities of any city, school district, or any other taxing district or municipality no later than the fourth Monday of October if it appears that the county commissioners or governing authorities have fixed a levy or certified a property tax budget increase that exceeds any limitation provided by law.

(2) If it appears that the county commissioners of any county have fixed a levy for any purpose or purposes not authorized by law, or in excess of the maximum provided by law for any purpose or purposes, the state tax commission shall thereupon notify the attorney general, and if it appears that the governing authorities of any city, school district, or any other district or municipality to which is delegated by law the authority to levy property taxes, have fixed a levy for any purpose or purposes not authorized by law or in excess of the maximum provided by law for any purpose or purposes, the commission shall on or before the fourth Monday in October notify the board of county commissioners, county treasurer and county attorney of the county in which it appears that such unauthorized or excess levy has or levies have been fixed.

(3) The attorney general or the county attorney so notified shall immediately bring suit in a court of proper jurisdiction against the county commissioners or governing authorities of any city, school district or other district or municipality levying such unauthorized or excess levy to set aside such levy as being illegal.

(4) Any necessary expenses incurred by the attorney general or the county attorney in the prosecution of such action shall be borne by the county in which the suit was brought.

History:

[63-809 added 1996, ch. 98, sec. 9, p. 374; am. 2000, ch. 433, sec. 1, p. 1390.]
Idaho Code § 63-3628 — Idaho Code / Title 63 / Chapter 36 / Section 63-3628
63-3628 SUCCESSORS' LIABILITY.
Status: in_force

63-3628. Successors' liability. (a) If any vendor liable for any amount under this act sells out his business or stock of goods, the vendee shall make inquiry of the state tax commission and withhold from the purchase price any amount of tax that may be due under this act until such time as the vendor produces a receipt stating that no amount is due.

(b) If the purchaser of a business or stock of goods fails to withhold from the purchase price as above required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price valued in money.

(c) The state tax commission shall, as soon as practicable after receiving written inquiry as to the amount due and no later than thirty (30) days after receipt of the inquiry or, if necessary, thirty (30) days from the date the vendor's records are made available for audit, but in any event no later than sixty (60) days after receiving the inquiry, issue a statement to the purchaser setting forth the amount of tax due by the vendor, if any. Failure of the state tax commission to issue such statement will release the purchaser from any obligation to withhold from the purchase price as above required.

History:

[63-3628, added 1965, ch. 195, sec. 28, p. 408.]
Idaho Code § 63-3606 — Idaho Code / Title 63 / Chapter 36 / Section 63-3606
63-3606 NEW MANUFACTURED HOME.
Status: in_force

63-3606. New manufactured home. (1) The term "new manufactured home" means a manufactured home, as defined in section 39-4105, Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides a valid resale certificate is exempt from sales and use tax under this chapter. The term "new manufactured home" includes all components incorporated in such manufactured home at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.

(2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the manufactured home at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a new manufactured home at the time of its first retail sale. Items incorporated into the new manufactured home as component parts by the manufacturer are taxed at the same rate as the new manufactured home.

History:

[63-3606, added 1965, ch. 195, sec. 6, p. 408; am. 1976, ch. 297, sec. 1, p. 1025; am. 1986, ch. 30, sec. 9, p. 92; am. 2021, ch. 31, sec. 1, p. 73.]
Idaho Code § 63-1608 — Idaho Code / Title 63 / Chapter 16 / Section 63-1608
63-1608 LAPSE OF UNUSED CREDIT.
Status: in_force

63-1608. Lapse of unused credit. If for any reason during the impact period the taxpayer should cease business operations and the credits accumulated for prepaid ad valorem taxes have not been completely set off against taxes due, the balance of the unused credit shall be forfeited, and the county and taxing districts shall be under no obligation to pay off the unused credits.

History:

[63-1608, added 1980, ch. 226, sec. 1, p. 507.]
Idaho Code § 63-3050 — Idaho Code / Title 63 / Chapter 30 / Section 63-3050
63-3050 ACTION TO COLLECT UNPAID TAX OR DEFICIENCY.
Status: in_force

63-3050. Action to collect unpaid tax or deficiency. Any tax owed the state tax commission, any interest, penalty, additional amount, or addition to such tax, and any tax or any interest, penalty, additional amount, or addition to such tax which has been erroneously refunded and any deficiency shall constitute a debt to the state of Idaho and may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the state of Idaho, in any court having jurisdiction over the taxpayer or property owned by or in which the taxpayer has an interest. The remedy herein shall be in addition to any and all other existing remedies.

History:

[63-3050, added 1959, ch. 299, sec. 50, p. 613; am. 1996, ch. 42, sec. 1, p. 113.]
Idaho Code § 63-3622FF — Idaho Code / Title 63 / Chapter 36 / Section 63-3622FF
63-3622FF PURCHASES MADE WITH SNAP BENEFIT CARDS.
Status: in_force

63-3622FF. Purchases made with SNAP benefit cards. Purchases of food made with benefits provided under the federal supplemental nutrition assistance program (SNAP) are exempt from the taxes imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes that may be imposed on such purchases under the provisions of sections 50-1043 through 50-1049, Idaho Code.

History:

[63-3622FF, added 1987, ch. 336, sec. 1, p. 708; am. 2010, ch. 81, sec. 1, p. 161; am. 2013, ch. 34, sec. 1, p. 73.]
Idaho Code § 63-2802 — Idaho Code / Title 63 / Chapter 28 / Section 63-2802
63-2802 NET PROFITS DEFINED.
Status: in_force

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 extracting the metals and minerals from the mine or mining claim, and transporting the same to the mill, concentrator or reduction works, and the reduction thereof, and the conversion of the same into money, or its equivalent, and also the deduction of all moneys expended for necessary labor, machinery and supplies needed and used in the mining operations, for the improvements necessary in and about the mine or mining claim, for reducing ores, for the construction of the mills and reduction works used and operated in connection with the mine or mining claim, for transporting the ore, and for extracting the metals and minerals therefrom; but the money invested in the mine, or improvements made during any year except the year immediately preceding such statement, must not be included therein. Such expenditures do not include the salaries, or any portion thereof, of any person or officers not actually engaged in the working of the mine, or personally superintending the management thereof.

History:

[(63-2802) 1903, p. 4, sec. 4; reen. R.C. & C.L., sec. 1864; C.S., sec. 3361; I.C.A., sec. 61-2302.]
Idaho Code § 63-3622RR — Idaho Code / Title 63 / Chapter 36 / Section 63-3622RR
63-3622RR RESEARCH AND DEVELOPMENT.
Status: in_force

63-3622RR. Research and development. (1) There is exempted from the taxes imposed by this chapter, the lease, rental, purchase, sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily used in research and development activities.

(2) "Research and development" means an activity which is:

(a) Designed to advance existing knowledge or capability in the field of science or technology, the development of new products, materials, technologies or processes, including new uses for or improvements to existing products, materials, technologies or processes; and

(b) Related to the development, design, manufacture, processing, production or fabrication of:

(i) A product or potential product which is tangible personal property; or

(ii) Machinery, materials or components utilized or potentially utilized in the development, design, manufacture, processing, production or fabrication of a product or potential product which is tangible personal property.

History:

[63-3622RR, added 2005, ch. 242, sec. 1, p. 752.]
Idaho Code § 63-3605E — Idaho Code / Title 63 / Chapter 36 / Section 63-3605E
63-3605E MARKETPLACE FACILITATOR.
Status: in_force

63-3605E. marketplace facilitator. The term "marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, including the deduction of fees from a transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages:

(1) Directly or indirectly, through one (1) or more affiliated persons, in any of the following:

(a) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;

(b) Owning or operating the infrastructure, electronic or physical, or the technology that brings buyers and sellers together;

(c) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or

(d) Software development or research and development activities related to any of the activities described in subsection (2) of this section, if the activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and

(2) In any of the following activities, with respect to the seller's products:

(a) Payment processing services;

(b) Fulfillment or storage services;

(c) Listing products for sale;

(d) Setting prices;

(e) Branding sales as those of the marketplace facilitator;

(f) Taking orders;

(g) Advertising or promotion; or

(h) Providing customer service or accepting or assisting with returns or exchanges.

History:

[63-3605E, added 2019, ch. 320, sec. 1, p. 948.]
Idaho Code § 63-3009 — Idaho Code / Title 63 / Chapter 30 / Section 63-3009
63-3009 TAXPAYER.
Status: in_force

63-3009. Taxpayer. The term "taxpayer" means any person subject to a tax imposed by this act or required by the provisions of this act to file an income tax return, report income or pay a tax.

History:

[63-3009, added 1959, ch. 299, sec. 9, p. 613; am. 1969, ch. 319, sec. 3, p. 982.]
Idaho Code § 63-1605 — Idaho Code / Title 63 / Chapter 16 / Section 63-1605
63-1605 LOCAL IMPACT FUND.
Status: in_force

63-1605. Local impact fund. In each county in which a local impact committee is formed, under the provisions of this chapter, there is hereby created and established in the county treasury a local impact fund to which all prepaid ad valorem taxes shall be credited as received.

Moneys in the local impact fund may be expended or transferred to a taxing district only upon the approval of the board of county commissioners with the advice of the local impact committee, any other provisions of law notwithstanding.

The preparation of a budget for the moneys in the fund shall be controlled by the provisions of this chapter, any other provision of law notwithstanding.

The expenditure of moneys from the fund, or the transfer of moneys in the fund to a taxing district, shall be exempt from the provisions of chapter 16, title 31, Idaho Code.

History:

[63-1605, added 1980, ch. 226, sec. 1, p. 507; am. 1996, ch. 208, sec. 15, p. 673; am. 1996, ch. 322, sec. 58, p. 1087.]
Idaho Code § 63-111 — Idaho Code / Title 63 / Chapter 1 / Section 63-111
63-111 CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT.
Status: in_force

63-111. Certificate by chairman — Changes in assessment. (1) On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail, by other commercial delivery service providing proof of delivery, or by secure electronic communication, whichever is the most cost-efficient, to the county auditor of each county in the state, a certified statement showing all the changes in the assessment of any class or all classes of property, or in the aggregate value of all property in said county, and the total increase or decrease as a result of all changes made by the state tax commission in the assessment of property in said county, and the county auditor shall, upon receipt of such certified statement, file the same in his office.

(2) In transmitting the certified statement, as prescribed in subsection (1) of this section, the chairman shall also transmit therewith the certificate showing the total amount of state property and special state taxes, if any, found to be due from the county, and shall also transmit therewith a certified statement showing the assessment of any railroad, telegraph, telephone or electric current transmission or distribution line and all other operating property under the jurisdiction of the state tax commission situated wholly or partly within the county, specifying the number of miles, the equalized value per mile, and the total equalized value of each line in the county, and in any taxing district into or through which such line extends, and the name of such line, if any, and the name and post office address of the taxpayer or owner of such line, and the county auditor shall, upon receipt of such certified statement, file the same in his office.

History:

[63-111 added 1996, ch. 98, sec. 2, p. 317; am. 2026, ch. 153, sec. 1, p. 694.]
Idaho Code § 63-1701 — Idaho Code / Title 63 / Chapter 17 / Section 63-1701
63-1701 DEFINITIONS.
Status: in_force

63-1701. Definitions. As used in this chapter, unless the context requires otherwise:

(1) "Average annual net wood production" means the average net usable volume of wood one (1) acre of forest land will grow in one (1) year under average current and actual forest conditions and under current and reasonable management practices for each forest value zone.

(2) "Designation period" means any one (1) ten (10) year period in a sequence of ten (10) year periods which begin January 1, 1983.

(3) "Forest" means forest land and the timber thereon.

(4) "Forest land" means privately owned land being held and used primarily for the continuous purpose of growing and harvesting trees of a marketable species. Having met the above criteria, forest land may be further identified by the consideration of any of the following criteria:

(a) Forest land is land evidenced by present use and silvicultural treatment.

(b) Forest land is land which has a dedicated use that is further evidenced by a forest land management plan that includes eventual harvest of the forest crop.

(c) Forest land is land bearing forest growth or land which has not been converted to another use.

(d) Forest land is land which has had the trees removed by man through harvest, including clear-cuts or by natural disaster, such as but not limited to fire, and which within five (5) years after harvest or initial assessment will be reforested as specified in the forest practices act (chapter 13, title 38, Idaho Code).

(5) "Forest landowner" means the legal entity which holds the property rights under law to the forest land surface.

(6) "Forest products" means any forest crop harvested from forest land.

(7) "Forest products yield tax" means a tax levied on the value of forest products harvested from a parcel as prescribed in sections 63-1703 and 63-1706, Idaho Code.

(8) "Forest value" means the market value for assessment purposes as determined only on the basis of its ability to produce timber, other forest products, and associated agricultural products through the timber productivity valuation process as prescribed by section 63-1705, Idaho Code.

(9) "Stumpage value" means the value of timber, whether standing or downed by other than an intentional act of severance, expressed in terms of dollars per unit of measure.

(10) "Timber" means wood growth, of any species and of any size, standing or down on privately owned lands.

(11) "Bare land value" means the value of forest land exclusive of the value of timber and other products growing or being thereon.

(12) "Stumpage owner" means the legal entity which holds the property rights under law to the timber growing on private lands.

(13) "A substantial change of use" means any use other than as forest land as defined in subsection (4) of this section.

(14) "Deferred taxes" as used in section 63-1703, Idaho Code, means a tax levied to recapture the difference between taxes that were collected on a parcel designated under section 63-1706, Idaho Code, and what would have been collected on the parcel, had it been designated under section 63-1702 or 63-1705, Idaho Code.

(15) "Custodial expense" shall mean those expenses incurred in the maintenance of the forest land and limited to the following:

(a) Reforestation;

(b) Road maintenance;

(c) Managing public use;

(d) Forest inventory;

(e) Forest management planning;

(f) Facility operations and maintenance;

(g) Environmental analysis and documentation;

(h) Appeals and litigation;

(i) Land survey;

(j) Forest fire suppression;

(k) Other management expenses; and

(l) Labor associated with items (a) through (k) of this subsection, but shall not include the salaries or expenses, or any portion thereof, of any person or officer not directly engaged in the management of the forest land.

(16) "CFTM" means the committee on forest land taxation methodologies as provided in section 63-1705, Idaho Code.

History:

[63-1701, added 1982, ch. 123, sec. 5, p. 351; am. 1989, ch. 235, sec. 1, p. 572; am. 1992, ch. 18, sec. 1, p. 52; am. 1994, ch. 370, sec. 1, p. 1189; am. 2005, ch. 24, sec. 1, p. 74.]
Idaho Code § 63-2427C — Idaho Code / Title 63 / Chapter 24 / Section 63-2427C
63-2427C LIMITED DISTRIBUTOR LICENSE.
Status: in_force

63-2427C. limited distributor license. A limited distributor license will be issued to persons only required to remit the fee imposed by chapter 49, title 41, Idaho Code, and not required to obtain a license under section 63-2427A or 63-2427B, Idaho Code. The licensee is a licensed distributor for the purposes of filing reports, paying fees and other actions necessary for the proper administration of the petroleum clean water trust fund act. A limited distributor license will not be valid for any other purpose. No bond shall be required for a limited distributor license.

History:

[63-2427C, added 2006, ch. 60, sec. 1, p. 186; am. 2015, ch. 38, sec. 7, p. 84.]
Idaho Code § 63-2528 — Idaho Code / Title 63 / Chapter 25 / Section 63-2528
63-2528 DEFINITIONS.
Status: in_force

63-2528. Definitions. The definitions set forth in section 63-2502, Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act:

(1) "Commission" means the Idaho state tax commission.

(2) "Importer" means any person in the United States to whom nontaxpaid cigarettes manufactured in a foreign country, Puerto Rico, the Virgin Islands or a possession of the United States are shipped or consigned; any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings cigarettes into the United States.

(3) "Manufacturer" means any person who manufactures cigarettes by any method of preparing, processing or manipulating tobacco, except for his own personal consumption or use.

(4) "Person" means an individual, partnership, corporation or any other business or legal entity.

History:

[63-2528, added 2000, ch. 351, sec. 1, p. 1181.]
Idaho Code § 63-3050A — Idaho Code / Title 63 / Chapter 30 / Section 63-3050A
63-3050A RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN.
Status: in_force

63-3050A. Relief from joint and several liability on joint return. (1) An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes.

(2) The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.

History:

[63-3050A, added 2017, ch. 20, sec. 3, p. 39.]
Idaho Code § 63-1101 — Idaho Code / Title 63 / Chapter 11 / Section 63-1101
63-1101 SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX — DUTY OF TAX COLLECTOR.
Status: in_force

63-1101. Seizure of property for refusal to pay property tax — Duty of tax collector. In case any person refuses to pay the property tax levied on any personal property belonging to him when demanded by the tax collector, the tax collector shall direct the sheriff to seize and sell as much of the personal property or any other property of the person as will be sufficient to pay the property taxes, late charges, interest, costs and expenses accruing thereon, as estimated by the tax collector.

History:

[63-1101 added 1996, ch. 98, sec. 12, p. 389.]
Idaho Code § 63-2551 — Idaho Code / Title 63 / Chapter 25 / Section 63-2551
63-2551 TOBACCO PRODUCTS TAX — DEFINITIONS.
Status: in_force

63-2551. Tobacco products tax — Definitions. As used in this act:

(1) "Tobacco products" shall mean any cigars, cheroots, stogies, smoking tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or cigarette), chewing tobacco (including cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing) and snuff, however prepared; and shall include any other articles or products made of tobacco except cigarettes;

(2) "Manufacturer" means a person who manufactures and sells tobacco products;

(3) "Distributor" means (a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale, (b) any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state, (c) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers;

(4) "Subjobber" means any person, other than a manufacturer or distributor, who buys tobacco products from a distributor and sells them to persons other than the ultimate consumers;

(5) "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers;

(6) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of this chapter, or for any other purposes whatsoever;

(7) "Wholesale sales price" means the established price for which a manufacturer or any person sells a tobacco product to a distributor that is not a related person as defined in section 267 of the Internal Revenue Code, exclusive of any discount or other reduction;

(8) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state;

(9) "Place of business" means any place where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane or train;

(10) "Retail outlet" means each place of business from which tobacco products are sold to consumers;

(11) "Commission" means the Idaho state tax commission.

History:

[63-2551, added 1972, ch. 289, sec. 1, p. 725; am. 2008, ch. 20, sec. 2, p. 31; am. 2011, ch. 2, sec. 3, p. 5.]
Idaho Code § 63-3030 — Idaho Code / Title 63 / Chapter 30 / Section 63-3030
63-3030 PERSONS REQUIRED TO MAKE RETURNS OF INCOME.
Status: in_force

63-3030. Persons required to make returns of income. (a) Returns with respect to taxes measured by income in this chapter shall be made by the following:

(1) Every resident individual required to file a federal return under section 6012(a)(1) of the Internal Revenue Code.

(2) Any nonresident individual having for the current taxable year a gross income from Idaho sources in excess of two thousand five hundred dollars ($2,500), or any part-year resident individual having for the current taxable year a gross income from all sources while domiciled in or residing in Idaho, and from Idaho sources while not domiciled in and not residing in Idaho, which in total are in excess of two thousand five hundred dollars ($2,500);

(3) Every corporation which is transacting business in this state, authorized to transact business in this state or having income attributable to this state, unless exempt from the tax imposed in this chapter;

(4) Every corporation reporting as an S corporation pursuant to Internal Revenue Code sections 1361 through 1379 to the federal government, which is transacting business in this state, or is authorized to transact business in this state. A corporation which is reporting as an S corporation to the federal government must report to the state of Idaho as an S corporation for and during the same period or periods in which its election to report as such a corporation is effective for federal tax purposes and must identify itself as an S corporation on its income tax return filed with this state;

(5) Every estate, the residence of which estate is in Idaho, having a gross income of six hundred dollars ($600) or more for the current taxable year;

(6) Every estate, the residence of which is in a state other than Idaho, having a gross income from Idaho sources in excess of six hundred dollars ($600);

(7) Every trust required to file a federal return under the Internal Revenue Code, the residence of which trust is in Idaho, having gross income of one hundred dollars ($100) or more for the current taxable year;

(8) Every trust required to file a federal return under the Internal Revenue Code, the residence of which is in a state other than Idaho, having a gross income from Idaho sources in excess of one hundred dollars ($100);

(9) Every partnership which transacts business in this state. Such return shall be a supplemental information return and shall include the names and addresses of the persons who would be entitled to share in the net income of the partnership if distributed and the amount of the distributive share of each person. Such return shall be signed by one (1) of the partners.

(b) Returns of fiduciaries and receivers:

(1) Fiduciaries and receivers shall file returns with the state tax commission in accordance with the provisions of section 6012(b) of the Internal Revenue Code.

History:

[63-3030, added 1959, ch. 299, sec. 30, p. 613; am. 1961, ch. 328, sec. 13, p. 622; am. 1967, ch. 294, sec. 5, p. 828; am. 1970, ch. 222, sec. 7, p. 621; am. 1971, ch. 302, sec. 3, p. 1242; am. 1973, ch. 100, sec. 1, p. 168; am. 1977, ch. 85, sec. 1, p. 174; am. 1981. ch. 291, sec. 1, p. 610; am. 1987, ch. 93, sec. 6, p. 184; am. 1987, ch. 315, sec. 1, p. 658; am. 1989, ch. 181, sec. 4, p. 455; am. 1993, ch. 3, sec. 3, p. 12; am. 1994, ch. 39, sec. 3, p. 62; am. 1995, ch. 111, sec. 31, p. 373; am. 1996, ch. 37, sec. 1, p. 100; am. 1998, ch. 51, sec. 1, p. 202; am. 2000, ch. 26, sec. 5, p. 49.]
Idaho Code § 63-3810 — Idaho Code / Title 63 / Chapter 38 / Section 63-3810
63-3810 MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD.
Status: in_force

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 by the entire board of tax appeals. If a rehearing by the entire board is requested, it will be conducted at a regular meeting in Boise or a meeting convened for that purpose in Ada county or such other place as may be designated by the chairman.

History:

[63-3810, added 1969, ch. 453, sec. 10, p. 1195; am. 2001, ch. 183, sec. 31, p. 639.]
Idaho Code § 63-4008 — Idaho Code / Title 63 / Chapter 40 / Section 63-4008
63-4008 RECORDING OF INTERVIEWS.
Status: in_force

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 audio recording of such interview at the taxpayer's own expense and with the taxpayer's own equipment.

(2) An officer or employee of the tax commission may record any interview described in subsection (1) of this section if such officer or employee:

(a) Informs the taxpayer of such recording prior to the interview; and

(b) Upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.

(3) The provisions of this section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the tax commission.

History:

[63-4008, added 1993, ch. 94, sec. 14, p. 243.]
Idaho Code § 63-3035C — Idaho Code / Title 63 / Chapter 30 / Section 63-3035C
63-3035C REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES.
Status: in_force

63-3035C. Revocation and suspension of withholding accounts — Penalties. (1) An income tax withholding account issued under section 63-3035, Idaho Code, shall be held only by persons actively engaged in activities requiring such an account under this chapter. Any person not so engaged shall forthwith cancel his account number by notifying the state tax commission.

(2) Whenever any person fails to comply with any provision of this chapter relating to the withholding, reporting or payment of income tax withholding or any rules of the commission relating to such withholding prescribed and adopted under this chapter, the state tax commission may revoke or suspend any withholding account held by the person or may deny a new account to such person.

(3) The state tax commission may revoke the withholding account of a person not actively engaged in activities requiring an account under section 63-3035, Idaho Code.

(4) Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3045, Idaho Code, which shall be subject to review as provided in that section.

(5) A withholding account, held by a person who for a period of twelve (12) consecutive months reports no income tax withholding due under this chapter, shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the account was issued.

(6) A person who engages in activities requiring a withholding account under this chapter without such an account or after an account has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3078, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-3045, Idaho Code.

History:

[63-3035C, added 2006, ch. 60, sec. 5, p. 188.]
Idaho Code § 63-2516 — Idaho Code / Title 63 / Chapter 25 / Section 63-2516
63-2516 COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.
Status: in_force

63-2516. Collection and enforcement — Actions against state of Idaho. In addition to the enforcement and penalty provisions in this act otherwise provided, 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, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045, 63-3045A, 63-3045B, 63-3046, 63-3047, 63-3048 through 63-3065, 63-3068, 63-3071, 63-3073, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and the assessment and collection of any amounts due, and said sections shall for this purpose be considered a part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings they shall, when applied in enforcement or collection under this act, be described as cigarette tax liens and proceedings. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.

The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid as provided for payment of cigarette tax refunds.

History:

[63-2516, added 1974, ch. 211, sec. 16, p. 1548; am. 1986, ch. 193, sec. 8, p. 491; am. 2007, ch. 10, sec. 7, p. 19; am. 2014, ch. 230, sec. 2, p. 590; am. 2018, ch. 48, sec. 1, p. 124.]
Idaho Code § 63-3029M — Idaho Code / Title 63 / Chapter 30 / Section 63-3029M
63-3029M INCOME TAX CREDIT FOR EMPLOYER CONTRIBUTIONS TO IDAHO COLLEGE SAVINGS PROGRAM ACCOUNTS.
Status: in_force

63-3029M. income tax credit for employer contributions to idaho college savings program accounts. (1) Subject to the limitations of this section, for taxable years beginning on and after January 1, 2020, there shall be allowed to an employer a nonrefundable credit against taxes imposed by this chapter for each of the employer's contributions to an employee's Idaho college savings program account established pursuant to chapter 54, title 33, Idaho Code.

(2) The credit allowed by this section shall be in the amount of twenty percent (20%) of the total contributions per employee, but may not exceed five hundred dollars ($500) per employee, per taxable year.

(3) If the amount of a tax credit under this section exceeds a taxpayer's tax liability under this chapter for a taxable year, the amount of the tax credit that exceeds the taxpayer's income tax liability may be carried forward for a period that does not exceed the next five (5) taxable years.

(4) As used in this section, the term "employee" means a person who, during the taxable year for which the credit is allowed, is subject to Idaho income tax withholding, whether or not any amounts are required to be withheld, and who is covered by the employer for unemployment insurance purposes under chapter 13, title 72, Idaho Code.

History:

[63-3029M, added 2020, ch. 244, sec. 1, p. 715.]
Idaho Code § 63-3622W — Idaho Code / Title 63 / Chapter 36 / Section 63-3622W
63-3622W IRRIGATION EQUIPMENT AND SUPPLIES.
Status: in_force

63-3622W. Irrigation equipment and supplies. There are exempted from the taxes imposed by this chapter all sales of irrigation equipment and supplies to be used for agricultural production purposes, whether or not such equipment and supplies are to become a part of real estate and whether or not installed by the farmer, a contractor or subcontractor.

History:

[63-3622W, added 1984, ch. 239, sec. 24, p. 584; am. 2016, ch. 9, sec. 3, p. 9.]
Idaho Code § 63-2501 — Idaho Code / Title 63 / Chapter 25 / Section 63-2501
63-2501 PURPOSE.
Status: in_force

63-2501. Purpose. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.

History:

[63-2501, added 1974, ch. 211, sec. 1, p. 1548.]
Idaho Code § 63-1403 — Idaho Code / Title 63 / Chapter 14 / Section 63-1403
63-1403 SUITS BY ATTORNEY GENERAL.
Status: in_force

63-1403. Suits by attorney general. (1) The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that the law of such state contains a reciprocal provision by which that state will enforce and collect taxes due this state or its political subdivision.

(2) The attorney general or an appropriate official of any political subdivision of this state may bring suits in the courts of other states to collect taxes legally due this state or any political subdivision thereof. The officials of other states which extend a like comity to this state are empowered to sue for the collection of such taxes in the courts of this state. A certificate by the secretary of state under the great seal of the state that such officers have authority to collect the tax is conclusive evidence of such authority.

History:

[63-1403 added 1996, ch. 98, sec. 15, p. 396.]
Idaho Code § 63-3103 — Idaho Code / Title 63 / Chapter 31 / Section 63-3103
63-3103 SALE OF REVENUE ANTICIPATION BONDS OR NOTES.
Status: in_force

63-3103. Sale of revenue anticipation bonds or notes. Such revenue anticipation bonds or notes may be sold at public or private sale at such times, in such amounts and on such terms as may be determined by the governing body.

History:

[63-3103, added 1933, ch. 160, sec. 3, p. 266; am. 1988, ch. 116, sec. 2, p. 213.]
Idaho Code § 63-4403 — Idaho Code / Title 63 / Chapter 44 / Section 63-4403
63-4403 ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT.
Status: in_force

63-4403. Additional income tax credit for capital investment. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, and subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, in regard to qualified investments made after the beginning of the project period and before December 31, 2030, in lieu of the investment tax credit provided in section 63-3029B, Idaho Code, be allowed a nonrefundable credit against taxes imposed by sections 63-3024, 63-3025 and 63-3025A, Idaho Code, in the amount of three and seventy-five one hundredths percent (3.75%) of the amount of qualified investment made during the project period, wherever located within this state.

(2) The credit allowed by this section shall not exceed sixty-two and five-tenths percent (62.5%) of the tax liability of the taxpayer.

(3) The credit allowed by this section shall not exceed seven hundred fifty thousand dollars ($750,000) in any one (1) taxable year.

History:

[63-4403, added 2005, ch. 370, sec. 1, p. 1181; am. 2006, ch. 314, sec. 2, p. 977; am. 2009, ch. 191, sec. 2, p. 623; am. 2010, ch. 44, sec. 3, p. 82; am. 2020, ch. 243, sec. 2, p. 713.]
Idaho Code § 63-2525 — Idaho Code / Title 63 / Chapter 25 / Section 63-2525
63-2525 CRIMINAL PENALTIES.
Status: in_force

63-2525. Criminal penalties. Any person that violates or fails to comply with any of the provisions of this chapter or rules promulgated pursuant thereto shall be punishable by a fine of not to exceed one thousand dollars ($1,000), or imprisonment in the county jail for not more than one (1) year, or by both such fine and imprisonment.

History:

[63-2525, added 2000, ch. 351, sec. 1, p. 1180.]
Idaho Code § 63-3005 — Idaho Code / Title 63 / Chapter 30 / Section 63-3005
63-3005 PERSON.
Status: in_force

63-3005. Person. The term "person" means an individual, a trust or estate, a partnership, an association, a limited liability company or a corporation.

History:

[63-3005, added 1959, ch. 299, sec. 5, p. 613; am. 1998, ch. 55, sec. 1, p. 209.]