Idaho Code § 63-3630 — Idaho Code / Title 63 / Chapter 36 / Section 63-3630
63-3630 JEOPARDY DETERMINATIONS.
Status: in_force

63-3630. Jeopardy determinations. If the state tax commission finds that a taxpayer is about to depart from the state of Idaho or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for the taxable period or any taxes unless such proceedings be brought without delay, the state tax commission shall thereupon make a determination of the tax or amount of tax, together with interest or penalty, required to be collected, noting that fact upon the determination. Upon giving notice and demand, the amount determined shall be immediately due and payable. In any proceeding in court brought to enforce payment of taxes made due and payable by virture of the provisions of this section, the finding of the state tax commission, made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayers design.

Collection procedures may be instituted immediately. Any taxpayer deeming himself aggrieved may, within thirty (30) days of receipt of notice, petition to the state tax commission for a redetermination upon payment of the tax together with interest and penalty demanded by the assessment to the state tax commission.

History:

[63-3630, added 1965, ch. 195, sec. 30, p. 408; am. 1967, ch. 290, sec. 10, p. 805.]
Idaho Code § 63-3503C — Idaho Code / Title 63 / Chapter 35 / Section 63-3503C
63-3503C CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES BY STATE TAX COMMISSION — RATE-REGULATED TAX FUND.
Status: in_force

63-3503C. CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies BY STATE TAX COMMISSION — rate-regulated tax fund.

(1)(a) On or before April 15 of each year beginning in 2026, every rate-regulated electric utility, rate-regulated affiliated gas company, and rate-regulated gas company in this state shall file with the state tax commission a statement of the amount of its kilowatt-hours and therms sold as described in section 63-3502B(3) and (4), Idaho Code, for the preceding year, and for rate-regulated electric utilities, the amount of kilowatt-hours sold during the preceding year for furnishing power for pumping water for irrigation or drainage purposes, as provided by section 63-3502C, Idaho Code.

(b) On or before September 15 of each year beginning in 2026, every rate-regulated electric utility, rate-regulated affiliated gas company, and rate-regulated gas company in this state shall file with the state tax commission a statement of the amount of its kilowatt-hours and therms sold as described in section 63-3502B(3) and (4), Idaho Code, for the six (6) months of January through June of the current year, and for rate-regulated electric utilities, the amount of kilowatt-hours sold during such six (6) month period for furnishing power for pumping water for irrigation or drainage purposes, as provided by section 63-3502C, Idaho Code. Upon examining and verifying such statement, the state tax commission shall compute the amount of the tax due for the period January through June of the current year using the rates found in section 63-3502B(3) and (4), Idaho Code, and reduced as provided in section 63-3502C, Idaho Code, for rate-regulated electric utilities eligible for such exemption. Such tax shall be billed by the state tax commission to each rate-regulated electric utility, rate-regulated affiliated gas company, and rate-regulated gas company no later than the first Monday of November and shall be due and payable to the state tax commission no later than December 20. Upon receipt of such tax payments, the state tax commission shall promptly pay to each county treasurer the proportionate share of such taxes due to the county as provided in this section, and the county treasurer shall pay such amounts to eligible taxing districts, units, and urban renewal agencies as also provided in this section.

(c) On or before April 15 of each year beginning in 2027, every rate-regulated electric utility, rate-regulated affiliated gas company, and rate-regulated gas company in this state shall file with the state tax commission a statement of the amount of its kilowatt-hours and therms sold as described in section 63-3502B(3) and (4), Idaho Code, for the six (6) months of July through December of the preceding calendar year, and for rate-regulated electric utilities, the amount of kilowatt-hours sold for the six (6) months of July through December of the preceding year for furnishing power for pumping water for irrigation or drainage purposes, as provided by section 63-3502C, Idaho Code. The rate-regulated electric utilities, rate-regulated affiliated gas companies, and rate-regulated gas companies shall also provide such information as shall be necessary for the state tax commission to comply with the requirements of section 63-405(4), Idaho Code, for any year in the applicable five (5) year period in which the filing of such information is required by that section. Upon examining and verifying such statement, the state tax commission shall compute the amount of the tax due for the period July through December of the preceding year, commencing with 2026, using the rates provided in section 63-3502B(3) and (4), Idaho Code, and reduced as provided in section 63-3502C, Idaho Code, for rate-regulated electric utilities eligible for such exemption. Such tax shall be billed by the state tax commission to each rate-regulated electric utility, rate-regulated affiliated gas company, and rate-regulated gas company no later than the first Monday of June and shall be due and payable to the state tax commission no later than June 20. Upon receipt of such tax payments, the state tax commission shall promptly pay to each county treasurer the proportionate share of such taxes due to the county as provided in this section, and the county treasurer shall pay such amounts to eligible taxing districts, units, and urban renewal agencies as also provided in this section.

(2) By no later than the first Monday of July of each year, the state tax commission shall estimate the taxes that will be payable for the current calendar year by taxpayers subject to this section, using the information from the preceding year provided by the taxpayers in the April 15 statements required pursuant to subsection (1)(a) of this section, or by other information available to the state tax commission. The state tax commission shall then notify each county treasurer and county auditor of the amount of estimated taxes due to the county and each taxing district, unit, and urban renewal agency located within the county based on the proportions calculated pursuant to section 63-405(3) and (4), Idaho Code.

(3) By no later than the first Monday of August each year, each county auditor shall notify each taxing district, unit, and urban renewal agency of the estimated amount they will receive based on the calculations provided in subsection (2) of this section. Such estimated amount shall be treated as property tax revenue for the purposes of the certification required by section 63-803, Idaho Code, and the limitations provided by section 63-802, Idaho Code. Amounts received by each county will be distributed by the county auditor to each eligible taxing district, unit, and urban renewal agency in the same manner as property tax.

(4) A new taxing district or revenue allocation area formed after January 1, 2025, shall not be eligible for a tax distribution pursuant to this section.

(5) If any taxing districts consolidate, the resulting district is entitled to a tax distribution pursuant to this section equal to the sum of the tax distributions that would have been made to each district prior to consolidation.

(6) Any taxes levied pursuant to this section and not paid by the due dates provided in subsection (1) of this section 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 those dates until paid.

(7) All taxes due and payable under this section shall be a lien on all property, real and personal, of the rate-regulated electric utility company, rate-regulated affiliated gas company, or rate-regulated gas company as of the due dates provided in subsection (1) of this section and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this section, the county pursuing such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty, and interest.

(8) If a rate-regulated electric utility, rate-regulated affiliated gas company, or rate-regulated gas company fails to file the statement of kilowatt-hours or therms sold in Idaho required pursuant to subsection (1) of this section, the state tax commission shall use the best available information to determine the kilowatt-hours or therms sold in Idaho.

(9) There is hereby created in the state treasury the rate-regulated tax fund. The fund shall consist of all moneys received by the state tax commission pursuant to this section, which shall be deposited into the fund, and such other moneys that may be provided by legislative appropriation. Moneys in the fund are hereby continuously appropriated for disbursement to the appropriate county treasurer as provided in this section.

History:

[63-3503C, added 2025, ch. 188, sec. 8, p. 879; am. 2026, ch. 187, sec. 3, p. 841.]
Idaho Code § 63-3024B — Idaho Code / Title 63 / Chapter 30 / Section 63-3024B
63-3024B IDAHO TAX REBATE FUND.
Status: in_force

63-3024B. Idaho tax rebate fund. (1) There is hereby created in the state treasury the Idaho tax rebate fund for the purpose of implementing the provisions of this section.

(a) Up to two hundred twenty million dollars ($220,000,000), less administrative costs, shall be distributed by the state tax commission to pay rebates to individual taxpayers as provided in subsection (2) of this section, which moneys are continuously appropriated.

(b) For rebates authorized under subsection (3) of this section, up to three hundred fifty million dollars ($350,000,000), less administrative costs, shall be distributed by the state tax commission to pay rebates to individual taxpayers, which moneys are continuously appropriated.

(c) For rebates authorized under subsection (4) of this section, up to five hundred million dollars ($500,000,000), less administrative costs, shall be distributed by the state tax commission to pay rebates to individual taxpayers, which moneys are continuously appropriated.

(d) On June 1, 2023, of the moneys remaining following the distributions authorized pursuant to paragraphs (a), (b), and (c) of this subsection, anticipated to be approximately one hundred thirty million dollars ($130,000,000), fifty percent (50%) shall be transferred by the state controller to the homeowner property tax relief account established pursuant to section 63-724, Idaho Code, and fifty percent (50%) shall be transferred by the state controller to the school district facilities fund established pursuant to section 33-911, Idaho Code.

(2) After filing a 2020 Idaho individual income tax return or form 24 on or before December 31, 2021, any full-year resident taxpayer who also filed an individual income tax return or a form 24 for 2019 shall receive a onetime, nontaxable income tax rebate check in an amount approximately equal to nine percent (9%) of the tax amount, if any, reported on 2019 form 40, line 20, or for service members on 2019 form 43, line 42, or fifty dollars ($50.00) per taxpayer and each dependent, whichever is more. Any unexpended moneys remaining from the rebate authorized under this subsection shall be added by the state tax commission to the moneys designated for the rebate authorized under subsection (3) of this section.

(3) After filing a 2021 Idaho individual income tax return or form 24 on or before December 31, 2022, any full-year resident taxpayer who also filed a 2020 individual income tax return or form 24 on or before December 31, 2022, shall receive a onetime, nontaxable income tax rebate check in an amount approximately equal to twelve percent (12%) of the tax amount, if any, reported on 2020 form 40, line 20, or for service members on 2020 form 43, line 42, or seventy-five dollars ($75.00) per taxpayer and each dependent, whichever is more. The state tax commission shall issue such rebates during the 2022 fiscal year and 2023 fiscal year to the extent possible.

(4) In addition to the rebate granted under subsection (3) of this section, after filing a 2021 Idaho individual income tax return or form 24 on or before December 31, 2022, any full-year resident taxpayer who also filed a 2020 individual income tax return or a form 24 on or before December 31, 2022, shall receive a onetime nontaxable income tax rebate check in an amount approximately equal to ten percent (10%) of the tax amount, if any, reported on 2020 form 40, line 20, or for service members on 2020 form 43, line 42, or three hundred dollars ($300) per individual return or six hundred dollars ($600) per joint return, whichever is more. The state tax commission shall issue such rebates during the 2023 fiscal year to the extent possible.

History:

[63-3024B, added 2021, ch. 342, sec. 2, p. 1041; am. 2022, ch. 1, sec. 2, p. 4; am. 2022, 1st E.S., ch. 1, sec. 2, p. 5; am. 2023, ch. 200, sec. 13, p. 551.]
Idaho Code § 63-2427A — Idaho Code / Title 63 / Chapter 24 / Section 63-2427A
63-2427A MOTOR FUEL DISTRIBUTOR LICENSE.
Status: in_force

63-2427A. motor fuel Distributor license. (1) It is unlawful for a person to act as a motor fuel distributor without a motor fuel distributor license. A person required to obtain such license is the first receiver of taxable motor fuel in Idaho. A person is not required to obtain a motor fuel distributor license when the person:

(a) Only purchases motor fuel on which any tax due under this chapter has previously been imposed upon a licensed distributor; or

(b) Only purchases dyed fuel upon which the transfer fee imposed in section 41-4909, Idaho Code, has been imposed upon a licensed distributor; or

(c) Only produces five thousand (5,000) gallons or less of biodiesel in a calendar year for that person's personal consumption. Any producer who sells or transfers any quantity of biodiesel to any other person is the first receiver of the biodiesel and is required to obtain a motor fuel distributor license.

(2) Application for a license shall be made upon forms furnished and in a manner prescribed by the commission and shall contain information as it deems necessary. An application will not be accepted unless it is accompanied by a bond in the amount required in section 63-2428, Idaho Code. The commission shall not issue a motor fuel distributor license to any person who does not consent to be sued in Idaho district court for purposes of the state enforcing any provision of this chapter.

(3) Upon receipt of the application and bond in proper form the commission shall issue the applicant a license to act as a distributor unless the applicant:

(a) Is a person who formerly held a license under the provisions of this chapter, any predecessor statute, under the laws of any other jurisdiction, or under the laws of the United States which license, prior to the time of filing this application, had been revoked for cause within five (5) years from the date of such application; or

(b) Is a person who has outstanding fuel tax liabilities to or is in violation of the motor fuel laws of this state, any other jurisdiction or the United States government; or

(c) Is a person who has been convicted, under the laws of the United States or any state or jurisdiction or subdivision thereof, of fraud, tax evasion, or a violation of the laws governing the reporting and payment of fees or taxes for petroleum products within five (5) years from the date of making such application; or

(d) Is a person who has been convicted of a felony or been granted a withheld judgment following an adjudication of guilt of a felony within five (5) years from the date of such application; or

(e) Who is not the real party in interest and the real party in interest is a person described in paragraph (a), (b), (c) or (d) of this subsection.

(4) Upon approval of the application, the license shall be valid until it is canceled by the licensee or revoked for cause.

(5) No license shall be transferable.

(6) The commission shall furnish each licensed distributor with a list of all distributors licensed pursuant to this section. The list shall be supplemented by the commission from time to time to reflect additions and deletions.

History:

[63-2427A, added 1995, ch. 132, sec. 9, p. 573; am. 2003, ch. 96, sec. 52, p. 310; am. 2007, ch. 288, sec. 3, p. 820; am. 2009, ch. 21, sec. 3, p. 51; am. 2015, ch. 38, sec. 5, p. 83.]
Idaho Code § 63-3014 — Idaho Code / Title 63 / Chapter 30 / Section 63-3014
63-3014 NONRESIDENT.
Status: in_force

63-3014. Nonresident. The term "nonresident" means any individual who is not a resident or part-year resident.

History:

[63-3014, added 1959, ch. 299, sec. 14, p. 613; am. 1961, ch. 328, sec. 4, p. 622.]
Idaho Code § 63-905 — Idaho Code / Title 63 / Chapter 9 / Section 63-905
63-905 RECEIPT FOR PROPERTY TAXES PAID.
Status: in_force

63-905. Receipt for property taxes paid. Upon payment of property taxes, the tax collector shall issue a receipt if requested by the taxpayer. The record of payment must show the date paid and the amount of payment. If the taxpayer is other than the equitable titleholder, such as an escrowee, trustee of trust deed or other third party, the taxpayer shall, upon request of the equitable titleholder, deliver to the equitable titleholder a receipt of property taxes paid. In the event payment is mailed to the tax collector, the cancelled check may serve as a receipt.

History:

[63-905 added 1996, ch. 98, sec. 10, p. 379.]
Idaho Code § 63-3022E — Idaho Code / Title 63 / Chapter 30 / Section 63-3022E
63-3022E HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES.
Status: in_force

63-3022E. Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities. [effective until January 1, 2027] (1) An additional deduction from taxable income shall be allowed in the case of an individual who maintains a household, which includes as an immediate member of the family residing in that household, one (1) or more individuals sixty-five (65) years of age or older, or a person with developmental disabilities as defined in subsection (5) of section 66-402, Idaho Code, regardless of the age of the person when such developmental disability appeared, each of whom receives more than one-half (1/2) of his or her support for the year from the individual who maintains the household. The amount of the deduction shall be one thousand dollars ($1,000) for each individual sixty-five (65) years of age or older or with developmental disabilities.

(2) There shall not be allowed more than three (3) deductions of one thousand dollars ($1,000) under the provisions of this section on any one (1) return.

(3) No deductions shall be allowed under this section for the person(s) in whose name(s) the income tax return is filed except as set forth in subsection (4) of this section.

(4) A deduction of one thousand dollars ($1,000) shall be allowed under this section for a person with a developmental disability, as defined in subsection (5) of section 66-402, Idaho Code, who is filing his own return.

63-3022E. Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities. [effective January 1, 2027] (1) An additional deduction from taxable income shall be allowed in the case of an individual who maintains a household, which includes as an immediate member of the family residing in that household, one (1) or more individuals sixty-five (65) years of age or older, or a person with developmental disabilities as defined in section 66-402(4), Idaho Code, regardless of the age of the person when such developmental disability appeared, each of whom receives more than one-half (1/2) of his or her support for the year from the individual who maintains the household. The amount of the deduction shall be one thousand dollars ($1,000) for each individual sixty-five (65) years of age or older or with developmental disabilities.

(2) There shall not be allowed more than three (3) deductions of one thousand dollars ($1,000) under the provisions of this section on any one (1) return.

(3) No deductions shall be allowed under this section for the person(s) in whose name(s) the income tax return is filed except as set forth in subsection (4) of this section.

(4) A deduction of one thousand dollars ($1,000) shall be allowed under this section for a person with a developmental disability, as defined in section 66-402(4), Idaho Code, who is filing his own return.

History:

[63-3022E, added 1981, ch. 201, sec. 3, p. 358; am. 1984, ch. 176, sec. 1, p. 423; am. 1994, ch. 104, sec. 1, p. 233; am. 1995, ch. 111, sec. 12, p. 357; am. 1999, ch. 293, sec. 6, p. 740.; am. 2026, ch. 79, sec. 29, p. 419.]
Idaho Code § 63-3409 — Idaho Code / Title 63 / Chapter 34 / Section 63-3409
63-3409 SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES.
Status: in_force

63-3409. Suits by attorney general on behalf of other states. 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.

History:

[63-3409, added 1963, ch. 32, sec. 2, p. 175.]
Idaho Code § 63-3108 — Idaho Code / Title 63 / Chapter 31 / Section 63-3108
63-3108 NECESSARY ACTIONS AUTHORIZED.
Status: in_force

63-3108. Necessary actions authorized. In order to carry out the provisions of this act, all necessary actions are hereby authorized and directed.

History:

[63-3108, added 1933, ch. 160, sec. 8, p. 266.]
Idaho Code § 63-113 — Idaho Code / Title 63 / Chapter 1 / Section 63-113
63-113 REPORTING WHOLE DOLLAR AMOUNTS.
Status: in_force

63-113. Reporting whole dollar amounts. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.

History:

[63-113, added 1997, ch. 20, sec. 1, p. 30.]
Idaho Code § 63-602J — Idaho Code / Title 63 / Chapter 6 / Section 63-602J
63-602J PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.
Status: in_force

63-602J. Property exempt from taxation — Motor vehicles and vessels properly registered. The following property is exempt from taxation: motor vehicles properly registered and for which the required fee has been paid under the provisions of the laws of the state of Idaho, recreational vehicles for which the fees imposed by law have been paid and vessels for which the certificate of registration fees imposed by law have been paid.

History:

[63-602J added 1996, ch. 98, sec. 7, p. 352.]
Idaho Code § 63-2407 — Idaho Code / Title 63 / Chapter 24 / Section 63-2407
63-2407 DEDUCTIONS AUTHORIZED.
Status: in_force

63-2407. Deductions authorized. Each licensed distributor shall deduct from his monthly report:

(1) Motor fuel exported from this state other than in the supply tanks of motor vehicles, motor boats or aircraft when supported by a shipping document, an invoice signed by the purchaser, or other proper documents approved by the commission but only if:

(a) The purchaser is not a licensed distributor and the seller can establish that any tax due in the jurisdiction to which the motor fuel is destined is paid; or

(b) The purchaser is a licensed distributor in the jurisdiction to which the motor fuel is destined.

(2) Motor fuel returned to a licensed distributor's refinery or pipeline terminal storage when supported by proper documents approved by the commission.

(3) Motor fuel lost or destroyed by fire, lightning, flood, tornado, windstorm, explosion, or other accidental casualty, after presenting to the commission satisfactory proof of loss.

(4) The number of gallons which would be equal to two percent (2%) of the total number of gallons received during the reporting period, less the total number of gallons deducted under subsections (1) through (3) of this section, which credit is granted to the licensed distributor to reimburse him for loss from evaporation, handling, spillage and shrinkage, except losses caused by casualty as provided in subsection (3) of this section.

(5) Motor fuel sold to the Idaho national guard for use in aircraft and in vehicles used off public highways provided, however, such deduction is supported by an exemption certificate signed by an authorized officer of the Idaho national guard.

History:

[63-2407, added 1983, ch. 158, sec. 4, p. 445; am. 1987, ch. 209, sec. 1, p. 442; am. 1989, ch. 406, sec. 1, p. 994; am. 1995, ch. 132, sec. 2, p. 568; am. 1995, ch. 303, sec. 1, p. 1051; am. 1996, ch. 223, sec. 2, p. 733; am. 1998, ch. 103, sec. 4, p. 356; am. 2002, ch. 30, sec. 3, p. 39; am. 2007, ch. 37, sec. 2, p. 90; am. 2007, ch. 288, sec. 2, p. 818; am. 2009, ch. 332, sec. 1, p. 962.]
Idaho Code § 63-3022 — Idaho Code / Title 63 / Chapter 30 / Section 63-3022
63-3022 ADJUSTMENTS TO TAXABLE INCOME.
Status: in_force

63-3022. Adjustments to taxable income. The additions and subtractions set forth in this section, and in sections 63-3022A through 63-3022U, Idaho Code, are to be applied to the extent allowed in computing Idaho taxable income:

(a) Add any state and local taxes, as defined in section 164 of the Internal Revenue Code that are measured by net income, or for which a credit is allowable under section 63-3029, Idaho Code, and paid or accrued during the taxable year adjusted for state or local tax refunds used in arriving at taxable income.

(b) Add the net operating loss deduction used in arriving at taxable income.

(c)(1) A net operating loss for any taxable year commencing on and after January 1, 2000, but before January 1, 2013, shall be a net operating loss carryback not to exceed a total of one hundred thousand dollars ($100,000) to the two (2) immediately preceding taxable years. At the election of the taxpayer, the two (2) year carryback may be forgone and the loss subtracted from income received in taxable years arising in the next twenty (20) years succeeding the taxable year in which the loss arises in order until exhausted.

(2) A net operating loss for any taxable year commencing on or after January 1, 2013, shall be a net operating loss carryback not to exceed a total of one hundred thousand dollars ($100,000) to the two (2) immediately preceding taxable years only if an amended return carrying the loss back is filed within one (1) year of the end of the taxable year of the net operating loss that results in such carryback.

(3) Any portion of the net operating loss not subtracted from income in the two (2) preceding years may be subtracted from income in the next twenty (20) years succeeding the taxable year in which the loss arises in order until exhausted. The sum of the deductions may not exceed the amount of the net operating loss deduction incurred. The carryback shall be limited to a total of fifty thousand dollars ($50,000) in the case of an individual filing as married filing separate in the year of the loss.

(4) Net operating losses incurred by a corporation during a year in which such corporation did not transact business in Idaho or was not included in a group of corporations combined under section 63-3027(22), Idaho Code, may not be subtracted. However, if at least one (1) corporation within a group of corporations combined under section 63-3027(22), Idaho Code, was transacting business in Idaho during the taxable year in which the loss was incurred, then the net operating loss may be subtracted. Net operating losses incurred by a person, other than a corporation, in activities not taxable by Idaho may not be subtracted.

(5) The term "income" as used in this subsection means Idaho taxable income as defined in this chapter as modified by section 63-3021(b)(2), (3) and (4), Idaho Code.

(d) In the case of a corporation, add the amount deducted under the provisions of sections 243(a) and (c), 244, 245, and 246A of the Internal Revenue Code (relating to dividends received by corporations and other special deductions) as limited by section 246(b)(1) of said code.

(e) In the case of a corporation, subtract an amount determined under section 78 of the Internal Revenue Code to be taxable as dividends.

(f) Subtract the amount of any income received or accrued during the taxable year that is exempt from taxation by this state, under the provisions of any other law of this state or a law of the United States, if not previously subtracted in arriving at taxable income.

(g) For the purpose of determining the Idaho taxable income of the beneficiary of a trust or of an estate:

(1) Distributable net income as defined for federal tax purposes shall be corrected for the other adjustments required by this section.

(2) Net operating losses attributable to a beneficiary of a trust or estate under section 642 of the Internal Revenue Code shall be a deduction for the beneficiary to the extent that income from the trust or estate would be attributable to this state under the provisions of this chapter.

(h) In the case of an individual who is on active duty as a full-time officer, enlistee, or draftee with the armed forces of the United States, which full-time duty is or will be continuous and uninterrupted for one hundred twenty (120) consecutive days or more, deduct compensation paid by the armed forces of the United States for services performed outside this state. The deduction is allowed only to the extent such income is included in taxable income.

(i) In the case of a corporation, including any corporation in a group of corporations combined under section 63-3027(22), Idaho Code, add any capital loss or passive loss deducted, which loss was incurred during any year in which such corporation did not transact business in Idaho. However, do not add any capital loss deducted if a corporation, including any corporation in a group of corporations combined under section 63-3027(22), Idaho Code, was transacting business in Idaho during the taxable year in which the loss was incurred. In the case of persons other than corporations, add any capital loss or passive loss deducted that was incurred in activities not taxable by Idaho at the time such loss was incurred. In computing the income taxable to an S corporation or partnership under this section, deduction shall not be allowed for a carryover or carryback of a net operating loss provided for in subsection (c) of this section, a passive loss, or a capital loss provided for in section 1212 of the Internal Revenue Code.

(j) In the case of an individual, there shall be allowed as a deduction from gross income either paragraph (1) or (2) of this subsection at the option of the taxpayer:

(1) The standard deduction as defined in section 63 of the Internal Revenue Code; or

(2) Itemized deductions as defined in section 63 of the Internal Revenue Code except state or local taxes measured by net income and general sales taxes as either is defined in section 164 of the Internal Revenue Code.

(k) Add the taxable amount of any lump sum distribution excluded from gross income for federal income tax purposes under the ten (10) year averaging method. The taxable amount will include the ordinary income portion and the amount eligible for the capital gain election.

(l) Deduct any amounts included in gross income under the provisions of section 86 of the Internal Revenue Code relating to certain social security and railroad benefits.

(m) In the case of a self-employed individual, deduct the actual cost of premiums paid to secure worker's compensation insurance for coverage in Idaho, if such cost has not been deducted in arriving at taxable income.

(n) In the case of an individual for any tax period ending on or prior to December 31, 2016, deduct the amount contributed to a college savings program, but not more than four thousand dollars ($4,000) per tax year. In the case of an individual and for any tax period starting on or after January 1, 2017, deduct the amount contributed to a college savings program, but not more than six thousand dollars ($6,000) per tax year. For those married and filing jointly, deduct the amount contributed to a college savings program, but not more than twice of that allowed for an individual. To be qualified for this deduction, the contribution must be made during the taxable year and made to an Idaho college savings program account as described in chapter 54, title 33, Idaho Code.

(o) In the case of an individual, add the amount of a nonqualified withdrawal from an individual trust account or savings account established pursuant to chapter 54, title 33, Idaho Code, less any amount of such nonqualified withdrawal included in the individual's federal gross income pursuant to section 529 of the Internal Revenue Code. The addition provided in this subsection is limited to contributions previously exempt from Idaho state income tax and earnings generated from the program as long as the earnings are not already included in federal adjusted gross income.

(p) In the case of an individual, add the amount of a withdrawal from an individual trust account or savings account established pursuant to chapter 54, title 33, Idaho Code, transferred to a qualified tuition program, as defined in section 529 of the Internal Revenue Code, that is operated by a state other than Idaho or to a qualified ABLE program as defined in section 529A of the Internal Revenue Code. The addition provided in this subsection is limited to the amount of the contributions to the Idaho individual trust account or savings account by the account owner that was deducted on the account owner's Idaho income tax return for the year of the transfer and the prior taxable year.

(q) Deduct any amount disallowed under section 461(l)(1)(B) of the Internal Revenue Code (relating to excess business losses) that is treated as part of the taxpayer's net operating loss carryforward for federal income tax purposes.

(r) Add the excess business losses under section 461(l) of the Internal Revenue Code, as required by section 63-3004, Idaho Code. The excess business losses may be carried forward and deducted as an Idaho net operating loss under section 63-3021, Idaho Code, successively over the next twenty (20) years succeeding the taxable year in which the loss arises until such losses are exhausted. Excess business losses shall not be carried back.

(s) Subtract any amounts included in taxable income for funds received or loans forgiven pursuant to the provisions of the coronavirus aid, relief, and economic security act, P.L. 116-136.

(t) Subtract any amounts included in taxable income for loans forgiven pursuant to the paycheck protection program and health care enhancement act, P.L. 116-139, including economic injury disaster loan advance funds, and the paycheck protection program flexibility act of 2020, P.L. 116-142.

(u) Add any amounts excluded from taxable income for funds received pursuant to the emergency rental assistance program established by section 501 of division N of the consolidated appropriations act, 2021, P.L. 116-260.

(v) Add or subtract the amount of net capital gains or losses that meets the definition of precious metal bullion or monetized bullion under section 63-3622V, Idaho Code, included in the taxpayer's federal adjusted gross income.

History:

[63-3022, added 1959, ch. 299, sec. 22, p. 613; am. 1961, ch. 328, sec. 5, p. 622; am. 1963, ch. 339, sec. 3, p. 971; am. 1965, ch. 316, sec. 3, p. 880; am. 1967, ch. 294, sec. 2, p. 828; am. 1969, ch. 319, sec. 7, p. 982; am. 1970, ch. 222, sec. 4, p. 621; am. 1971, ch. 64, sec. 1, p. 146; am. 1972, ch. 398, sec. 3, p. 1149; am. 1973, ch. 45, sec. 1, p. 80; am. 1975, ch. 33, sec. 1, p. 57; am. 1975, ch. 90, sec. 1, p. 184; am. 1976, ch. 271, sec. 1, p. 916; am. 1977, ch. 84, sec. 1, p. 170; am. 1978, ch. 139, sec. 1, p. 314; am. 1979, ch. 91, sec. 1, p. 218; am. 1980, ch. 2, sec. 1, p. 4; am. 1980, ch. 4, sec. 1, p. 7; am. 1980, ch. 90, sec. 1, p. 194; am. 1981, ch. 130, sec. 1, p. 217; am. 1981, ch. 201, sec. 2, p. 355; am. 1982, ch. 135, sec. 1, p. 384; am. 1983, ch. 161, sec. 1, p. 463; am. 1983, ch. 257, sec. 1, p. 680; am. 1983, ch. 258, sec. 1, p. 685; am. 1984, ch. 35, sec. 2, p. 55; am. 1986, ch. 90, sec. 2, p. 262; am. 1987, ch. 93, sec. 2, p. 177; am. 1987, ch. 149, sec. 1, p. 295; am. 1989, ch. 76, sec. 1, p. 135; am. 1989, ch. 181, sec. 1, p. 450; am. 1990, ch. 63, sec. 1, p. 138; am. 1990, ch. 223, sec. 1, p. 593; am. 1990, ch. 307, sec. 1, p. 844; am. 1990, ch. 326, sec. 8, p. 894; am. 1991, ch. 7, sec. 2, p. 19; am. 1991, ch. 55, sec. 2, p. 100; am. 1991, ch. 318, sec. 3, p. 826; am. 1992, ch. 11, sec. 3, p. 18; am. 1993, ch. 3, sec. 1, p. 6.; am. 1993, ch. 284, sec. 2, p. 959; am. 1994, ch. 39, sec. 1, p. 57; am. 1994, ch. 186, sec. 1, p. 607; am. 1994, ch. 247, sec. 1, p. 777; am. 1995, ch. 83, sec. 2, p. 240; am. 1995, ch. 111, sec. 9, p. 351; am. 1995, ch. 362, sec. 3, p. 1268; am. 1996, ch. 340, sec. 2, p. 1142; am. 1997, ch. 57, sec. 5, p. 97; am. 1998, ch. 20, sec. 1, p. 119; am. 1998, ch. 42; sec. 2, p. 176; am. 1999, ch. 70, sec. 1, p. 191; am. 2000, ch. 38, sec. 4, p. 72; am. 2000, ch. 213, sec. 2, p. 581; am. 2001, ch. 46, sec. 1, p. 85; am. 2001, ch. 270, sec. 1, p. 977; am. 2002, ch. 33, sec. 1, p. 63; am. 2003, ch. 6, sec. 1, p. 11; am. 2003, ch. 10, sec. 1, p. 22; am. 2004, ch. 30, sec. 2, p. 57; am. 2005, ch. 14, sec. 2, p. 42; am. 2006, ch. 63, sec. 1, p. 193; am. 2007, ch. 190, sec. 1, p. 559; am. 2008, ch. 261, sec. 1, p. 756; am. 2010, ch. 44, sec. 1, p. 78; am. 2012, ch. 10, sec. 1, p. 17; am. 2012, ch. 14, sec. 1, p. 25; am. 2013, ch. 2, sec. 2, p. 4; am. 2013, ch. 4, sec. 1, p. 7; am. 2013, ch. 112, sec. 1, p. 268; am. 2014, ch. 9, sec. 1, p. 9; am. 2017, ch. 20, sec. 1, p. 36; am. 2017, ch. 84, sec. 1, p. 228; am. 2018, ch. 3, sec. 2, p. 7; am. 2018, ch. 46, sec. 3, p. 112; am. 2018, ch. 109, sec. 1, p. 221; am. 2019, ch. 9, sec. 2, p. 8; am. 2019, ch. 294, sec. 1, p. 873; am. 2021, ch. 72, sec. 1, p. 254; am. 2021, ch. 86, sec. 1, p. 288; am. 2022, ch. 52, sec. 2, p. 165; am. 2022, ch. 111, sec. 31, p. 391; am. 2025, ch. 13, sec. 1, p. 39.]
Idaho Code § 63-3006B — Idaho Code / Title 63 / Chapter 30 / Section 63-3006B
63-3006B PARTNERSHIP.
Status: in_force

63-3006B. Partnership. "Partnership" shall be as defined in section 7701 of the Internal Revenue Code and shall include any entity classified as a partnership pursuant to regulations of the U.S. department of the treasury issued under section 7701 of the Internal Revenue Code, but shall not include a publicly traded partnership taxed as a corporation under section 63-3006, Idaho Code.

History:

[63-3006B, added 1998, ch. 55, sec. 3, p. 209; am. 1999, ch. 60, sec. 2, p. 156.]
Idaho Code § 63-1704 — Idaho Code / Title 63 / Chapter 17 / Section 63-1704
63-1704 LARGE-SIZE FOREST TRACTS.
Status: in_force

63-1704. Large-size forest tracts. Tracts of forest lands which consist of five thousand (5,000) or more acres, whether contiguous or not, so long as such tracts are held in common ownership, must be appraised, assessed and taxed as real property as provided in section 63-1705, Idaho Code.

History:

[63-1704, added 1982, ch. 123, sec. 5, p. 353; am. 1996, ch. 431, sec. 2, p. 1466.]
Idaho Code § 63-2309 — Idaho Code / Title 63 / Chapter 23 / Section 63-2309
63-2309 PENALTY FOR VIOLATIONS.
Status: in_force

63-2309. Penalty for violations. Anyone failing to comply with any of the provisions of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be subject to a fine not exceeding three hundred dollars ($300) or imprisonment in the county jail for not to exceed six (6) months or by both such fine and imprisonment.

History:

[63-2309, added 1995, ch. 206, sec. 2, p. 703.]
Idaho Code § 63-3622LL — Idaho Code / Title 63 / Chapter 36 / Section 63-3622LL
63-3622LL MEDIA MEASUREMENT SERVICES EXEMPTION.
Status: in_force

63-3622LL. Media measurement services exemption. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of any television measurement service, radio measurement service, newspaper measurement service or other media measurement service.

History:

[63-3622LL, added 1997, ch. 396, sec. 1, p. 1258.]
Idaho Code § 63-4402 — Idaho Code / Title 63 / Chapter 44 / Section 63-4402
63-4402 DEFINITIONS.
Status: in_force

63-4402. Definitions. (1) The definitions contained in the Idaho income tax act shall apply to this chapter unless modified in this chapter or unless the context clearly requires another definition.

(2) As used in this chapter:

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

(b) "New plant and building facilities" means facility or facilities, including related parking facilities, where employees are physically employed.

(c) "Idaho income tax act" means chapter 30, title 63, Idaho Code.

(d) "Investment in new plant" means investment in new plant and building facilities that are:

(i) Qualified investments; or

(ii) Buildings or structural components of buildings.

(e) "New employee":

(i) Means an individual, employed primarily within the project site by the business entity, subject to Idaho income tax withholding whether or not any amounts are required to be withheld, covered for unemployment insurance purposes under chapter 13, title 72, Idaho Code, and who was eligible to receive employer provided coverage under a health benefit plan as described in section 41-4703, Idaho Code, during the taxable year. A person shall be deemed to be so employed if such person performs duties on a regular full-time basis.

(ii) The number of employees employed primarily within the project site by the business entity, during any taxable year for a business entity shall be the mathematical average of the number of such employees reported to the Idaho department of labor for employment security purposes during the twelve (12) months of the taxable year which qualified under paragraph (e)(i) of this subsection. In the event the business is in operation for less than the entire taxable year, the number of employees of the business entity for the year shall be the average number actually employed during the months of operation, provided that the qualifications of paragraph (e)(i) of this subsection are met.

(iii) Existing employees of the business entity who obtain new qualifying positions within the project site and employees transferred from a related business entity or acquired as part of the acquisition of a trade or business from another business entity within the prior twelve (12) months are not included in this definition unless the new position or transfer creates a net new job in Idaho.

(f) "Project period" means the period of time beginning at a physical change to the project site or the first employment of new employees located in Idaho who are related to the activities at the project site, and ending when the facilities constituting the project are placed in service, but no later than December 31, 2030, and no longer than ten (10) years after the beginning.

(g) "Project site" means an area or areas at which new plant and building facilities are located and at which the tax incentive criteria have been or will be met and which are either:

(i) A single geographic area located in this state at which the new plant and building facilities owned or leased by the taxpayer are located; or

(ii) One (1) or more geographic areas located in this state if eighty percent (80%) or more of the investment required by subsection (2)(j)(i) of this section is made at one (1) of the areas.

The project site must be identified and described to the commission by a taxpayer subject to tax under the Idaho income tax act, in the form and manner prescribed by the commission.

(h) "Qualified investment" shall be defined as in section 63-3029B, Idaho Code.

(i) "Recapture period" means:

(i) In the case of credits described in sections 63-4403 and 63-4404, Idaho Code, the same period for which a recapture of investment tax credit under section 63-3029B, Idaho Code, is required; or

(ii) In the case of credits described in section 63-4405, Idaho Code, five (5) years from the date the project period ends.

(j) "Tax incentive criteria" means a business entity meeting at a project site the requirements of subparagraphs (i) and (ii) of this paragraph.

(i) During the project period, making capital investments in new plant of at least five hundred thousand dollars ($500,000) at the project site.

(ii) During a period of time beginning on January 1, 2006, and ending at the conclusion of the project period:

1. Increasing employment at the project site by at least ten (10) new employees each of whom must earn at least nineteen dollars and twenty-three cents ($19.23) per hour worked during the business entity's taxable year.

2. Employment increases above the ten (10) new employees described in subparagraph (ii)1. of this paragraph at the project site shall on average earn at least fifteen dollars and fifty cents ($15.50) per hour worked during the business entity's taxable year. Calculation of the group average earnings shall not include amounts paid to any employee earning more than forty-eight dollars and eight cents ($48.08) per hour.

3. Earnings calculated pursuant to subparagraph (ii) of this paragraph shall include income upon which Idaho income tax withholding is required under section 63-3035, Idaho Code, but shall not include income such as stock options or restricted stock grants.

4. For purposes of determining whether the increased employment threshold has been met, employment at the project site shall be determined by calculating the increase of such new employees reported to the Idaho department of labor for employment security purposes over the employees so reported as of the beginning of the project period or no earlier than January 1, 2006, whichever is larger; and

5. Maintaining net increased employment in Idaho required by subparagraph (ii) of this paragraph during the remainder of the project period.

(k) "Business entity," for purposes of paragraphs (j) and (e) of this subsection, means either:

(i) A single taxpayer; or

(ii) A single business, a separate division, branch, or identifiable segment, or a group of businesses related through ownership pursuant to section 267 of the Internal Revenue Code. For purposes of this subsection, a "separate division, branch, or identifiable segment" shall be deemed to exist if, prior to the date of application, the income and expense attributable to such a separate division, branch, or identifiable segment could be separately ascertained from the books of accounts and records.

History:

[63-4402, added 2005, ch. 370, sec. 1, p. 1179; am. 2006, ch. 314, sec. 1, p. 974; am. 2007, ch. 360, sec. 25, p. 1087; am. 2008, ch. 90, sec. 1, p. 250; am. 2009, ch. 191, sec. 1, p. 622; am. 2020, ch. 243, sec. 1, p. 710.]
Idaho Code § 63-606A — Idaho Code / Title 63 / Chapter 6 / Section 63-606A
63-606A SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.
Status: in_force

63-606A. Small employer growth incentive exemption. (1) The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404, Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just.

(2) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A, Idaho Code.

(3) Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501, Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted.

History:

[63-606A, added 2005, ch. 370, sec. 2, p. 1185.]
Idaho Code § 63-1003 — Idaho Code / Title 63 / Chapter 10 / Section 63-1003
63-1003 LIEN AND EFFECT OF DELINQUENCY.
Status: in_force

63-1003. Lien and effect of delinquency. (1) Any delinquency on real property taxes in accordance with the provisions of this title shall constitute a perpetual lien in favor of the county for all property taxes, late charges and interest on the property described and shall entitle the county to a tax deed for such property in the manner provided for in this title. Such delinquency entry shall further constitute prima facie evidence in any legal proceedings in which it may lawfully be used that the property described was subject to appraisal, assessment and taxation at the time the same was assessed, that said property was appraised, assessed and equalized according to law, that the property taxes levied on such property were levied according to law, that such taxes were not paid before the delinquency became effective, and that the property and taxes were entered upon the property roll.

(2) Any delinquency on personal property taxes in accordance with the provisions of this title shall be a first and prior, perpetual lien, except as otherwise provided by law, upon such personal property and all real and personal property of the owner of such personal property until all property taxes due upon such personal property have been paid.

History:

[63-1003 added 1996, ch. 98, sec. 11, p. 381.]
Idaho Code § 63-3022K — Idaho Code / Title 63 / Chapter 30 / Section 63-3022K
63-3022K MEDICAL SAVINGS ACCOUNT.
Status: in_force

63-3022K. Medical savings account. (1) For taxable years commencing on and after January 1, 1995, annual contributions to a medical savings account not exceeding two thousand dollars ($2,000) for the account holder and interest earned on a medical savings account shall be deducted from taxable income by the account holder, if such amount has not been previously deducted or excluded in arriving at taxable income. For married individuals the maximum deduction shall be computed separately for each individual. Contributions to the account shall not exceed the amount deductible under this section.

(2) For taxable years beginning on or after January 1, 2014, the annual contributions to a medical savings account shall be limited to ten thousand dollars ($10,000). Both interest earned and all contributions to medical savings accounts shall be deducted from taxable income by the account holder, if such amount has not been previously deducted or excluded in arriving at taxable income.

(3) For the purpose of this section, the following terms have the following meanings unless the context clearly denotes otherwise:

(a) "Account holder" means an individual, in the case of married individuals each spouse, including a self-employed person, on whose behalf the medical savings account is established.

(b) "Dependent" means a person for whom a deduction is permitted under section 151(b) or (c) of the Internal Revenue Code if a deduction for the person is claimed for that person on the account holder's Idaho income tax return.

(c) "Dependent child" means a child or grandchild of the account holder who is not a dependent if the account holder actually pays the eligible medical expenses of the child or grandchild and the child or grandchild is any of the following:

(i) Under twenty-one (21) years of age, or enrolled as a full-time student at an accredited college or university.

(ii) Legally entitled to the provision of proper or necessary subsistence, education, medical care or other care necessary for his or her health, guidance or well-being and not otherwise emancipated, self-supporting, married or a member of the armed forces of the United States.

(iii) Mentally or physically incapacitated to the extent that he or she is not self-sufficient.

(d) "Depository" means a state or national bank, savings and loan association, credit union or trust company authorized to act as a fiduciary or an insurance administrator or insurance company authorized to do business in this state, a broker or investment advisor regulated by the department of finance, a broker or insurance agent regulated by the department of insurance or a health maintenance organization, fraternal benefit society, hospital and professional service corporation as defined in section 41-3403, Idaho Code, or nonprofit mutual insurer regulated under title 41, Idaho Code.

(e) "Eligible medical expense" means an expense paid by the taxpayer for medical care described in section 213(d) of the Internal Revenue Code, and long-term care expenses of the account holder and the spouse, dependents and dependent children of the account holder.

(f) "Long-term care expenses" means expenses incurred in providing custodial care in a nursing facility as defined in section 39-1301, Idaho Code, and for insurance premiums relating to long-term care insurance under chapter 46, title 41, Idaho Code.

(g) "Medical savings account" means an account established with a depository to pay the eligible medical expenses of the account holder and the dependents and dependent children of the account holder. Medical savings accounts shall carry the name of the account holder, a designated beneficiary or beneficiaries of the account holder and shall be designated by the depository as a "medical savings account."

(4) Upon agreement between an employer and employee, an employer may establish and contribute to the employee's medical savings account or contribute to an employee's existing medical savings account. For taxable years beginning on or after January 1, 1995, but before January 1, 2014, the total combined annual contributions by an employer and the account holder shall not exceed two thousand dollars ($2,000) for the account holder. Employer contributions to an employee's medical savings account shall be owned by the employee.

(5) Funds held in a medical savings account may be withdrawn by the account holder at any time. Withdrawals for the purpose of paying eligible medical expenses shall not be subject to the tax imposed in this chapter. Funds held in a medical savings account must be exhausted before the account holder, the account holder's dependent or the account holder's dependent child receives any state assistance for medical care. The burden of proving that a withdrawal from a medical savings account was made for an eligible medical expense is upon the account holder and not upon the depository or the employer of the account holder. Other withdrawals shall be subject to the following restrictions and penalties:

(a) There shall be a distribution penalty for withdrawal of funds by the account holder for purposes other than the payment of eligible medical expenses. The penalty shall be ten percent (10%) of the amount of withdrawal from the account and, in addition, the amount withdrawn shall be subject to the tax imposed in this chapter. The direct transfer of funds from a medical savings account to a medical savings account at a different depository shall not be considered a withdrawal for purposes of this section. Charges relating to the administration and maintenance of the account by the depository are not withdrawals for purposes of this section.

(b) After an account holder reaches fifty-nine and one-half (59 1/2) years of age, withdrawals may be made for eligible medical expenses or for any other reason without penalty, but subject to the tax imposed by this section.

(c) Upon the death of an account holder, the account principal, as well as any interest accumulated thereon, shall be distributed without penalty to the designated beneficiary or beneficiaries.

(d) Funds withdrawn which are later reimbursed shall be taxable unless redeposited into the account within sixty (60) days of the reimbursement. Deposits of reimbursed eligible medical expenses shall not be included in calculating the amount deductible.

(e) Funds deposited in a medical savings account which are deposited in error or unintentionally and which are withdrawn within thirty (30) days of being deposited shall be treated as if the amounts had not been deposited in the medical savings account. Funds withdrawn from a medical savings account which are withdrawn in error or unintentionally and which are redeposited within thirty (30) days of being withdrawn shall be treated as if the amounts had not been withdrawn from the medical savings account.

(f) Funds withdrawn which are, not later than the sixtieth day after the day of the withdrawal, deposited into another medical savings account for the benefit of the same account holder are not a withdrawal for purposes of this section and shall not be included in calculating the amount deductible.

(6) Reporting. Depositories, in the case of medical savings accounts, shall provide to the state tax commission, in the routine fashion used for all interest-bearing accounts, the same information that is provided for any interest-bearing bank account. So as to minimize the burden of reporting, the information shall be provided in the format in which information is provided for any interest-bearing bank account to the state tax commission. There shall be no other reporting requirements. Account holders shall provide on any state income tax form in which they take a deduction for a medical savings account the account number of their medical savings account and the depository at which the account is held.

(7) Any medical care savings account established pursuant to chapter 53, title 41, Idaho Code, as enacted by chapter 186, laws of 1994, may be continued pursuant to the provisions of this section and all duties, privileges and liabilities imposed in this section upon account holders of medical care savings accounts and the beneficiaries of those accounts shall apply to account holders of medical care savings accounts and their beneficiaries established pursuant to chapter 53, title 41, Idaho Code, as enacted by chapter 186, laws of 1994, as if the medical care savings account were a medical savings account established pursuant to this section.

(8) (a) If the account holder's surviving spouse acquires the account holder's interest in a medical savings account by reason of being the designated beneficiary of such account at the death of the account holder, the medical savings account shall be treated as if the spouse were the account holder.

(b) If, by reason of the death of the account holder, any person acquires the account holder's interest in a medical savings account in a case to which subsection (8)(a) of this section does not apply:

(i) Such account shall cease to be a medical savings account as of the date of death; and

(ii) An amount equal to the fair market value of the assets in such account on such date shall be includable, if such person is not the estate of such holder, in such person's Idaho taxable income for the taxable year which includes such date, or if such person is the estate of such holder, in such holder's Idaho taxable income for the last taxable year of such holder.

(c) The amount includable in Idaho taxable income under subsection (8)(b) of this section by any person, other than the estate, shall be reduced by the amount of qualified medical expenses which were incurred by the decedent before the date of the decedent's death and paid by such person within one (1) year after such date.

History:

[(63-3022K) 63-3022J, added 1995, ch. 362, sec. 2, p. 1266; am. and redesig. 1996, ch. 60, sec. 1, p. 175; am. 1997, ch. 318, sec. 1, p. 940; am. 1998, ch. 398, sec. 1, p. 1245; am. 1999, ch. 31, sec. 1, p. 60; am. 2000, ch. 274, sec. 150, p. 885; am. 2001, ch. 270, sec. 3, p. 980; am. 2002, ch. 212, sec. 1, p. 584; am. 2007, ch. 148, sec. 7, p. 440; am. 2014, ch. 327, sec. 1, p. 810.]
Idaho Code § 63-508 — Idaho Code / Title 63 / Chapter 5 / Section 63-508
63-508 COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION.
Status: in_force

63-508. Completion of property roll after equalization. As soon as the county auditor receives the certified statements prescribed in section 63-111, Idaho Code, he shall cause to be entered all changes and corrections made by the state tax commission in the assessments upon the property tax roll. The county auditor shall enter upon the operating property roll all assessments of operating property under the jurisdiction of the state tax commission in his county, and made by the state tax commission in adjusting the valuations among the taxing districts in accordance with the certified statement of the chairman of the state tax commission. The auditor shall enter the total equalized values and show the amount, and reasons for any exemptions which have been allowed by the county commissioners, and shall thereafter enter the total equalized values for taxation on the property rolls. The auditor shall then add up the total equalized values, amounts of exemption and total equalized values for taxation, and enter the total in the property rolls.

History:

[63-508 added 1996, ch. 98, sec. 6, p. 345.]
Idaho Code § 63-2557 — Idaho Code / Title 63 / Chapter 25 / Section 63-2557
63-2557 INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION.
Status: in_force

63-2557. Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection. Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer and subjobber shall preserve a legible copy of each such invoice for five (5) years from the date of purchase. Invoices shall be available for inspection by the commission or its authorized agents or employees at the retailer's or subjobber's place of business.

History:

[63-2557, added 1972, ch. 289, sec. 7, p. 725.]
Idaho Code § 63-3629 — Idaho Code / Title 63 / Chapter 36 / Section 63-3629
63-3629 DEFICIENCY DETERMINATIONS.
Status: in_force

63-3629. Deficiency determinations. (a) If the state tax commission is not satisfied with the return or returns of the tax, because of errors or omissions discovered in audits or in any other way, it may compute and determine the amount which is due upon the basis of facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession and assert a deficiency. One or more deficiency determinations may be made of the amount due for one or for more than one period. In making such determination, the state tax commission may offset overpayments against amounts due.

(b) If any person fails to make a return, the state tax commission shall make an estimate of the amount of sales or use subject to tax by this act, and shall in this manner determine the amount of tax due from such person. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the state tax commission's possession or may come into its possession.

(c) The state tax commission shall give written notice of its determination and the amount of the deficiency, including any interest and penalties, to the person from whom such deficiency amount is due in the manner prescribed by section 63-3045, Idaho Code.

History:

[63-3629, added 1965, ch. 195, sec. 29, p. 408; am. 1993, ch. 94, sec. 9, p. 236.]
Idaho Code § 63-1201 — Idaho Code / Title 63 / Chapter 12 / Section 63-1201
63-1201 MONTHLY AND FINAL SETTLEMENT OF TAX COLLECTOR.
Status: in_force

63-1201. Monthly and final settlement of tax collector. On the first Monday of each month, except the second Monday of January and July, the county tax collector shall settle with the county auditor for all moneys collected, including property taxes levied on property, together with any late charges and interest collected, and make a detailed statement under oath, showing the amount of money collected for state and county purposes and for every city, school district, road district or other taxing district or authority, since his last settlement, and shall pay all the moneys into the county treasury upon the certificate of the county auditor, to be apportioned as provided by law.

History:

[63-1201 added 1996, ch. 98, sec. 13, p. 390; am. 2026, ch. 20, sec. 2, p. 108.]
Idaho Code § 63-2807 — Idaho Code / Title 63 / Chapter 28 / Section 63-2807
63-2807 CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE.
Status: in_force

63-2807. Confidential information — Penalty for disclosure. All information derived from any examination of the books and accounts made pursuant to this chapter by the assessor, or anyone acting for him or representing him, shall be deemed to be and held as confidential communications not to be communicated to any other person by the person making such examination, or anyone to whom the knowledge of such examination or facts therein disclosed shall come, except when it becomes necessary as a part of the performance of the public duty of such person to disclose the same in any proceeding affecting the validity of said assessment or taxation, or for the prosecution for perjury of the person required to make the statement mentioned in this chapter. Any person or officer making such disclosure or violating such confidence, except as herein provided, shall be deemed guilty of a felony, and upon conviction thereof shall be removed from office and punished as in case of other felonies.

History:

[(63-2807) 1903, p. 4, sec. 8; am. R.C., part of sec. 1868; reen. C.L., sec. 1868a; C.S., sec. 3366; I.C.A., sec. 61-2307.]
Idaho Code § 63-3622TT — Idaho Code / Title 63 / Chapter 36 / Section 63-3622TT
63-3622TT CUSTOM MEAT PROCESSING.
Status: in_force

63-3622TT. CUSTOM MEAT PROCESSING. There is hereby exempted from the taxes imposed by this chapter any custom meat processing or packing service, when the consumer furnishes, directly or indirectly, the animal to any seller of meat processing or meat packing services, and any tangible personal property received, however processed, will not be resold.

History:

[63-3622TT, added 2020, ch. 258, sec. 1, p. 753.]
Idaho Code § 63-3021 — Idaho Code / Title 63 / Chapter 30 / Section 63-3021
63-3021 NET OPERATING LOSS.
Status: in_force

63-3021. Net operating loss. (a) The term "net operating loss" means the amount by which Idaho taxable income, after making the modifications specified in subsection (b) of this section, is less than zero (0).

(b) Add the following amounts:

(1) The amount of any net operating loss deduction included in Idaho taxable income.

(2) In the case of a taxpayer other than a corporation:

(i) Any amount deducted due to losses in excess of gains from sales or exchanges of capital assets; and

(ii) Any deduction for long-term capital gains provided by this chapter.

(3) Any deduction allowed under section 151 of the Internal Revenue Code (relating to personal exemption) or any deduction in lieu of any such deduction.

(4) Any deduction for the standard or itemized deductions provided for in section 63 of the Internal Revenue Code, or section 63-3022(j), Idaho Code, except for any deduction allowable under section 165(c)(3) of the Internal Revenue Code (relating to casualty losses) pertaining to property physically located inside Idaho at the time of the casualty.

(5) Any deduction allowed under section 199A of the Internal Revenue Code (relating to the deduction for qualified business income).

(c) Subject to the provisions of sections 381 and 382, Internal Revenue Code, Idaho net operating losses incurred by a corporation will survive a merger.

(1) Changes in the location of a loss corporation's business or its key employees shall not be treated as a failure to satisfy the continuity of business requirements.

(2) If the premerger corporation conducted operations in Idaho and at least one (1) other state, the section 382, Internal Revenue Code, loss limitation is limited further by the premerger loss corporation's Idaho apportionment factor for the last taxable year preceding the date of the merger.

History:

[63-3021, added 1989, ch. 27, sec. 2, p. 32; am. 1992, ch. 11, sec. 2, p. 18; am. 1995, ch. 111, sec. 8, p. 351; am. 1998, ch. 42, sec. 1, p. 175; am. 2000, ch. 38, sec. 3, p. 72; am. 2010, ch. 11, sec. 1, p. 12; am. 2018, ch. 46, sec. 2, p. 112; am. 2019, ch. 9, sec. 1, p. 8.]
Idaho Code § 63-3027B — Idaho Code / Title 63 / Chapter 30 / Section 63-3027B
63-3027B WATER'S-EDGE ELECTION.
Status: in_force

63-3027B. Water's-edge election. (a) A qualified taxpayer, as defined in paragraph (3) of subsection (b) of this section whose income is subject to the tax imposed under this chapter, may elect to determine its income derived from or attributable to sources within this state pursuant to a water's-edge election in accordance with the provisions of this chapter, as modified by sections 63-3027B through 63-3027E, Idaho Code. A taxpayer who makes a water's-edge election shall take into account the income and apportionment factors of all affiliated corporations in a unitary relationship with the taxpayer, other than corporations filing elections under section 936 of the Internal Revenue Code, and which either file a federal income tax return under the Internal Revenue Code or are included in a federal consolidated return.

(b) For purposes of this section:

(1) The phrase "over fifty percent (50%) of the voting stock directly or indirectly owned or controlled" shall be substituted for the phrase "at least eighty percent (80%)" each place it appears in section 1504 of the Internal Revenue Code.

(2) Any combined return shall include only corporations the voting stock of which is more than fifty percent (50%) owned directly or indirectly by a common owner or owners.

(3) A "qualified taxpayer" is a corporation which files, with the state income tax return on which the water's-edge election is made, a consent to the reasonable production of documents within the taxing jurisdiction. The consent shall remain in effect so long as the water's-edge election is in effect.

(4) "Water's-edge combined group" shall mean all corporations or entities properly includable in the election of a taxpayer in subsection (a) of this section.

(5) The only income of a foreign sales corporation to be taken into account shall be the income subject to federal taxation, taking into account the provisions of section 921 of the Internal Revenue Code.

(6) For each corporation within the combined group subject to tax by this chapter, a water's-edge election will be deemed to have been filed and consent given under paragraph (3) of this subsection upon the filing of a valid water's-edge election by any qualified taxpayer of the combined group. If during the period a water's-edge election is in effect, another corporation subject to tax by this state becomes a part of the combined group, the corporation is deemed to have made a water's-edge election and given consent under paragraph (3) of this subsection.

(c) A water's-edge election may be disregarded, and the income of the taxpayer determined without regard to the provisions of this section pursuant to those conditions which may be required by the state tax commission under subsection (b) of section 63-3027C, Idaho Code, if any corporation fails to comply with:

(1) The domestic disclosure spreadsheet filing requirements defined in section 63-3027E, Idaho Code; or

(2) This state's legal and procedural requirements.

History:

[63-3027B, added 1986, ch. 342, sec. 1, p. 846; am. 1993, ch. 284, sec. 4, p. 969; am. 1994, ch. 247, sec. 3, p. 787; am. 2000, ch. 26, sec. 4, p. 48; am. 2009, ch. 2, sec. 1, p. 3.]
Idaho Code § 63-3622EE — Idaho Code / Title 63 / Chapter 36 / Section 63-3622EE
63-3622EE PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC).
Status: in_force

63-3622EE. Purchases for the federal special supplemental food program for women, infants and children (WIC). Commencing October 1, 1987, purchases of food pursuant to section 17 of the federal child nutrition act of 1966 and the school lunch and child nutrition amendment of 1986 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:

[63-3622EE, added 1987, ch. 335, sec. 1, p. 708.]
Idaho Code § 63-802C — Idaho Code / Title 63 / Chapter 8 / Section 63-802C
63-802C ELECTION TO CREATE A NEW TAXING DISTRICT.
Status: in_force

63-802C. Election to create a new taxing district. (1) In the case of an election to create a new taxing district, the county clerk, of the county or counties where the proposed taxing district is proposed to be located, shall mail a notice of the election to all residences within the proposed taxing district or to residents in the proposed taxing district who are eligible to vote in this election. The notice shall be mailed not less than fourteen (14) calendar days prior to the day of the election and shall state with specificity: the purpose of the election, the date of the election, which shall be on a date authorized in section 34-106, Idaho Code, the polling places, the time the polls will be open, the aggregate amount of taxes that will be raised in the proposed taxing district if the election is successful and the increase that will occur per one hundred thousand dollars ($100,000) of taxable value of property, above any exemptions, of residential property, commercial property, industrial property, land actively devoted to agriculture and operating property.

(2) The county clerk shall, within ten (10) days after the filing of the petition to create the new taxing district, estimate the cost of advertising and holding the election provided in this section and notify in writing the person or any of the persons filing the petition as to the amount of the estimate. The person or persons shall within twenty (20) days after receipt of the written notice deposit the estimated amount with the county clerk in cash, or the petition shall be deemed withdrawn. If the deposit is made and the proposed new taxing district is formed, the person or persons so depositing the sum shall be reimbursed from the first moneys collected by the county from the taxes authorized to be levied by this section.

(3) Compliance with this section shall satisfy any notice or publication requirement as may be provided by law.

History:

[63-802C, added 2007, ch. 364, sec. 1, p. 1097; am. 2009, ch. 341, sec. 143, p. 1064.]
Idaho Code § 63-3032 — Idaho Code / Title 63 / Chapter 30 / Section 63-3032
63-3032 TIME FOR FILING INCOME TAX RETURNS.
Status: in_force

63-3032. Time for filing income tax returns. (1) Except as provided in section 63-3033, Idaho Code:

(a) Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of the fourth month following the close of the fiscal year.

(b) In the case of a return for any period of less than one (1) year, the return shall be filed on or before the date required in this section, or on or before such date as required for such tax period by the Internal Revenue Code, whichever is later.

(2) Returns made by farmer's cooperatives to the extent the cooperative is taxable under section 63-3025B, Idaho Code, shall be due on or before September 15 following the close of the calendar year or on or before the fifteenth day of the ninth month following the close of the fiscal year. The provisions of section 63-3033, Idaho Code, shall not apply to returns due under this subsection.

History:

[63-3032, added 1959, ch. 299, sec. 32, p. 613; am. 1988, ch. 149, sec. 1, p. 270; am. 1997, ch. 57, sec. 9, p. 102; am. 2000, ch. 26, sec. 6, p. 50.]
Idaho Code § 63-803 — Idaho Code / Title 63 / Chapter 8 / Section 63-803
63-803 CERTIFICATION OF BUDGETS IN DOLLARS.
Status: in_force

63-803. Certification of budgets in dollars. (1) Whenever any taxing district is required by law to certify to any county treasurer, county auditor, county assessor, county commissioners, or other county officer any property tax levy on property located within said district, such certification shall, notwithstanding any other provision of the law applicable to any such district, be made at the time and in the manner hereinafter provided.

(2) The county auditor shall inform each of the taxing districts within his county of the taxable value of that district as soon as such value is known to the auditor, whether the value comes from the appraisal and assessment of real and personal property, from allocation of the taxable value of operating property, or from other sources.

(3) Using the taxable value of the district, the council, trustees, board, or other governing body of any taxing district shall certify the total amount required from a property tax upon property within the district to raise the amount of money fixed by its budget as previously prepared or approved. The amount of money so determined shall be certified in dollars to the appropriate county commissioners. Any taxing unit, except regional airport authorities, located in more than one (1) county shall divide its dollar budget for certification to the separate counties by multiplying the amount of such budget by a fraction, the numerator of which shall be the total taxable value of all property in such taxing unit within the county to which such certification is to be made, and the denominator of which shall be the total taxable value of property in such taxing unit in all such counties. Budget certification to the participating counties of regional airport authorities shall be made in the manner prescribed in section 21-807(10), Idaho Code. Taxable value shall be certified by the county auditor of each affected county to such taxing unit and such certification shall be used in this formula. Except as provided in section 33-805, Idaho Code, relating to school emergency fund levies, the certification to the county commissioners required in this section shall be made not later than the Thursday prior to the second Monday in September, unless, upon application therefor, the county commissioners grant an extension of not more than seven (7) working days. After receipt of this certification, the county commissioners shall make a tax levy as a percent of taxable value of all property in the taxing district which, when applied to the tax rolls, will meet the budget requirements certified by such taxing districts.

(4) Except as provided in section 50-2908(1), Idaho Code, for the purpose of this section, "taxable value" shall mean the portion of the equalized assessed value, less any exemptions, not including the additional exemption provided for tax year 2022 in section 63-602KK(2)(b), Idaho Code, and the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area of an urban renewal district, located within each taxing district that certifies a budget to be raised from a property tax levy. When the county auditor is notified of revenues sufficient to cover expenses as provided in section 50-2903(5), Idaho Code, taxable value shall also include the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area. For each taxing district, taxable value shall include the value from the property and operating property rolls for the current year and subsequent and missed property rolls for the prior year or the best estimate of the subsequent and missed property rolls for the current year.

(5) At the time of certifying to the county commissioners the amount required from a property tax under subsection (3) of this section, any taxing district with one (1) or more voter-approved bonds and levies shall submit to the appropriate county tax collector the expiration date of each voter-approved bond and levy applicable to the taxing district.

History:

[63-803 added 2012, ch. 339, sec. 13, p. 942; am. 2013, ch. 243, sec. 3, p. 585; am. 2014, ch. 37, sec. 2, p. 64; am. 2014, ch. 357, sec. 6, p. 894; am. 2019, ch. 205, sec. 6, p. 630; am. 2021, ch. 327, sec. 1, p. 1001; am. 2021, ch. 360, sec. 10, p. 1126.]
Idaho Code § 63-802 — Idaho Code / Title 63 / Chapter 8 / Section 63-802
63-802 LIMITATION ON BUDGET REQUESTS — LIMITATION ON TAX CHARGES — EXCEPTIONS.
Status: in_force

63-802. Limitation on budget requests — Limitation on tax charges — Exceptions. (1) Except as otherwise provided in this section, no taxing district shall certify a budget request for an amount of property tax revenues to finance an annual budget that exceeds the maximum sum permitted under this section:

(a)(i) The highest dollar amount of property taxes certified for its annual budget for any one (1) of the three (3) tax years preceding the current tax year, which amount may be increased by a growth factor of not to exceed three percent (3%) plus the amount of revenue calculated as described in this subsection. Except for fire protection districts and ambulance service districts, the taxing district shall determine what portion of the three percent (3%) increase permitted under this subparagraph that it requires and then calculate a preliminary levy rate based on the percent chosen. In calculating the preliminary levy rate, the most current taxable market value shall be used, except that for taxable market values of centrally assessed operating property, the prior year's valuation may be used instead of the current year's taxable market values. The preliminary levy rate shall be multiplied by the value shown on the new construction roll compiled pursuant to section 63-301A, Idaho Code, and by ninety percent (90%) of the value of annexation during the previous calendar year, as certified by the state tax commission for taxable market values of operating property of public utilities and by the county assessor. For fire protection districts and ambulance service districts, the previous year's levy rate shall be multiplied by the value shown on the new construction roll compiled pursuant to section 63-301A, Idaho Code, and by ninety percent (90%) of the value of annexation during the previous calendar year, as certified by the state tax commission for the taxable market values of operating property of public utilities and by the county assessor.

(ii) Except as provided in this subparagraph, the total budget increase calculated under this paragraph must not exceed eight percent (8%). For fire protection districts and ambulance service districts, the total budget increase calculated under this paragraph shall not exceed fifteen percent (15%). Provided, however, that any increase in the amount of property tax revenue to finance an annual budget added as a result of the following shall not be subject to such limitation[s]:

1. The termination, de-annexation, plan modification of, or the withdrawal of certain taxing districts from, a revenue allocation area of an urban renewal district pursuant to section 63-301A(3)(f), (i), (j), or (k), Idaho Code, or section 50-2908(1)(g), Idaho Code;

2. A fire protection district annexing territory pursuant to section 31-1411(3) or 31-1429, Idaho Code; or

3. A library district annexing territory of another library district pursuant to section 33-2711A, Idaho Code.

(iii) Following the first year in which a fire protection district has annexed city property pursuant to section 31-1429, Idaho Code, the city shall subtract an amount equal to the moneys spent on fire protection services during the last full year the city provided fire protection services to its residents from its budget limitation under this section.

(b) If the taxing district has not imposed a levy for three (3) or more years, the highest dollar amount of property taxes certified for its annual budget for the purpose of paragraph (a)(i) of this subsection shall be the dollar amount of property taxes certified for its annual budget during the last year in which a levy was made.

(c) The dollar amount of the actual budget request may be substituted for the amount in paragraph (a) of this subsection if the taxing district is newly created, except as may be provided in paragraph (i) of this subsection.

(d) This section does not apply to school district levies imposed in section 33-802, Idaho Code.

(e)(i) In the case of a fire protection district or ambulance service district for which less than the maximum allowable increase in the dollar amount of property taxes is certified for annual budget purposes in any one (1) year prior to property tax year 2026, or any other nonschool district for which less than the maximum allowable increase in the dollar amount of property taxes is certified for annual budget purposes in any one (1) year, such a district may, in any following year, recover the forgone increase by certifying, in addition to any increase otherwise allowed, any or all of the increase originally forgone. Provided however, that prior to budgeting any forgone increase, the district must provide notice of its intent to do so, hold a public hearing that may be in conjunction with its annual budget hearing, and certify by resolution the amount of forgone increase to be budgeted and the specific purpose for which the forgone increase is being budgeted. Upon adoption of the resolution, the clerk of the district shall file a copy of the resolution with the county clerk and the state tax commission. Said additional amount shall be included in future calculations for increases as allowed, except as provided in subparagraph (iii) of this paragraph.

(ii) If the forgone increase is budgeted for the purpose of maintenance and operations, the rate of recovering the reserved forgone moneys may increase the taxing district's budget by no more than one percent (1%) per year.

(iii) If the forgone increase is budgeted for a capital project or projects, the rate of recovering the reserved forgone moneys may not exceed three percent (3%) of the taxing district's budget for the year in which the forgone increase is budgeted. Forgone moneys budgeted for a capital project must be deducted from the taxing district's forgone balance in the year in which it is budgeted. Upon completion of such a capital project, the taxing district shall certify such completion to the state tax commission and county clerk. If, upon certification, the state tax commission finds that the taxing district included forgone moneys for a capital project in calculating the increase permitted under paragraph (a) of this subsection, the state tax commission shall direct the taxing district to reduce its property tax budget for any year in which the forgone moneys were used to calculate a budget increase, in an amount equal to the forgone moneys budgeted plus any increases attributed to the forgone moneys improperly included in the taxing district's property tax budget. For the purpose of this paragraph, a capital project includes:

1. The construction, expansion, renovation, or replacement of public facilities, including the acquisition of land and other site improvements;

2. The construction, expansion, or reconstruction of public works improvements, including roads, bridges, water systems, sewer systems, and broadband systems; and

3. The purchase of equipment with a useful life of ten (10) years or more.

(f) If a fire protection district or ambulance service district elects to budget less than the maximum allowable increase in the dollar amount of property taxes for any property tax year prior to 2026, or any other taxing district elects to budget less than the maximum allowable increase in the dollar amount of property taxes, the taxing district may reserve the right to recover all or any portion of that year's forgone increase in a subsequent year by adoption of a resolution specifying the dollar amount of property taxes being reserved. Otherwise, that year's forgone increase may not be recovered under paragraph (e) of this subsection. The district must provide notice of its intent to do so and hold a public hearing that may be in conjunction with its annual budget hearing, if applicable. The resolution to reserve the right to recover the forgone increase for that year shall be adopted at the annual budget hearing of the taxing district if the district has a budget hearing requirement.

(g) In the case of cities, if the immediately preceding year's levy subject to the limitation provided by this section is less than 0.004, the city may increase its budget by an amount not to exceed the difference between 0.004 and the actual prior year's levy multiplied by the prior year's market value for assessment purposes. The additional amount must be approved by sixty percent (60%) of the voters voting on the question at an election called for that purpose and held on the date in May or November provided by law and may be included in the annual budget of the city for purposes of this section.

(h) A taxing district may submit to the electors within the district the question of whether the budget from property tax revenues may be increased beyond the amount authorized in this section, but not beyond the levy authorized by statute. The additional amount must be approved by sixty-six and two-thirds percent (66 2/3%) or more of the voters voting on the question at an election called for that purpose and held on the May or November dates provided by section 34-106, Idaho Code. If approved by the required minimum sixty-six and two-thirds percent (66 2/3%) of the voters voting at the election, the new budget amount shall be the base budget for the purposes of this section.

(i) When a nonschool district consolidates with another nonschool district or dissolves and a new district performing similar governmental functions as the dissolved district forms with the same boundaries within three (3) years, the maximum amount of a budget of the district from property tax revenues shall not be greater than the sum of the amounts that would have been authorized by this section for the district itself or for the districts that were consolidated or dissolved and incorporated into a new district.

(j) This section does not apply to cooperative service agency levies imposed in sections 33-317 and 33-317A, Idaho Code.

(k) The amount of money received in the twelve (12) months immediately preceding June 30 of the current tax year as a result of distributions of the tax provided in section 63-3502B(2), Idaho Code.

(2) In the case of fire districts, during the year immediately following the election of a public utility or public utilities to consent to be provided fire protection pursuant to section 31-1425, Idaho Code, the maximum amount of property tax revenues permitted in subsection (1) of this section may be increased by an amount equal to the current year's taxable value of the consenting public utility or public utilities multiplied by that portion of the prior year's levy subject to the limitation provided by subsection (1) of this section.

(3) No board of county commissioners shall set a levy, nor shall the state tax commission approve a levy for annual budget purposes, which exceeds the limitation imposed in subsection (1) of this section unless authority to exceed such limitation has been approved by a majority of the taxing district's electors voting on the question at an election called for that purpose and held pursuant to section 34-106, Idaho Code, provided however, that such voter approval shall be for a period of not to exceed two (2) years.

(4) The amount of property tax revenues to finance an annual budget does not include revenues from nonproperty tax sources and does not include revenue from levies for the payment of judicially confirmed obligations pursuant to sections 63-1315 and 63-1316, Idaho Code, and revenue from levies that are voter-approved for bonds, override levies or supplemental levies, plant facilities reserve fund levies, school emergency fund levies, or for levies applicable to newly annexed property or for levies applicable to new construction as evidenced by the value of property subject to the occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax year. The amount of property tax revenues to finance an annual budget does not include any property taxes that were collected and refunded on property that is exempt from taxation, pursuant to section 63-1305C, Idaho Code.

(5) The amount of property tax revenues to finance an annual budget shall include moneys received as recovery of property tax for a revoked provisional property tax exemption under section 63-1305C, Idaho Code.

(6) For tax year 2023, before calculating the amount required in subsection (1)(a)(i) of this section, the board of county commissioners shall reduce the approved property tax levy portion of its budget for the immediate prior three (3) years in an amount equal to the amount levied for indigent public defense. The reduced budget amount shall be the base budget for the purpose of subsection (1)(a)(i) of this section.

History:

[63-802, added 2012, ch. 339, sec. 12, p. 941; am. 2015, ch. 10, sec. 2, p. 14; am. 2016, ch. 69, sec. 2, p. 243; am. 2016, ch. 189, sec. 4, p. 515; am. 2017, ch. 148, sec. 1, p. 366; am. 2018, ch. 194, sec. 4, p. 434; am. 2019, ch. 205, sec. 5, p. 628; am. 2020, ch. 41, sec. 1, p. 92; am. 2021, ch. 360, sec. 7, p. 1118; am. 2022, ch. 8, sec. 1, p. 20; am. 2022, ch. 318, sec. 54, p. 1026; am. 2025, ch. 300, sec. 13, p. 1275; am. 2026, ch. 197, sec. 3, p. 856; am. 2026, ch. 316, sec. 2, p. 1265.]
Idaho Code § 63-3605L — Idaho Code / Title 63 / Chapter 36 / Section 63-3605L
63-3605L MOTOR VEHICLE.
Status: in_force

63-3605L. Motor vehicle. The term "motor vehicle" means a vehicle registered or required to be registered for use on public roads. The term "motor vehicle" does not include vehicles not required to be registered pursuant to section 49-426, Idaho Code, or intended for off-road use only, including snowmobiles, boats and aircraft, and all-terrain vehicles and off-road motorcycles when not used on public roads.

History:

[(63-3605L) 63-3606B, added 1999, ch. 42, sec. 1, p. 85; am. and redesig. 2019, ch. 320, sec. 11, p. 956.]
Idaho Code § 63-808 — Idaho Code / Title 63 / Chapter 8 / Section 63-808
63-808 RECORD OF PROCEEDINGS.
Status: in_force

63-808. Record of proceedings. (1) The clerk of the board must keep a record of all proceedings of the county commissioners relating to the levy of property taxes in the minutes and all levies authorized and fixed by the county commissioners must be recorded in said minutes. Except as otherwise provided in subsection (2) of this section, the clerk must, on or before the third Monday of September in each year, prepare four (4) certified copies of the record of all levies authorized and fixed by the county commissioners, and deliver one (1) of such copies to the assessor, and one (1) of such copies to the tax collector, and one (1) of such copies to the state tax commission, who must each file the same in his or their office, and the clerk must file the other copy in his office as county auditor.

(2) When the county commissioners grant an extension for the certification required in section 63-803(3), Idaho Code, the clerk must prepare the certified copies specified in subsection (1) of this section on or before the fourth Monday of September.

History:

[63-808 added 1996, ch. 98, sec. 9, p. 374.]
Idaho Code § 63-3026B — Idaho Code / Title 63 / Chapter 30 / Section 63-3026B
63-3026B AFFECTED BUSINESS ENTITIES — STATE AND LOCAL TAXATION TREATMENT.
Status: in_force

63-3026B. affected business entities — state and local taxation treatment. (1) As used in this section:

(a) "Affected business entity" means any partnership or S corporation that elects to be subject to tax pursuant to this section.

(b) "Affected business entity income" means, in the case of an electing affected business entity, all items of income, gain, loss, or deduction derived from or connected with Idaho sources, except for that portion of such income, gain, loss, or deduction apportioned to an exempt entity that is a member of the affected business entity.

(c) "Exempt entity" means an entity that is exempt from taxation under this chapter.

(d) "Individual" means an individual, a trust, or an estate.

(e) "Member" means:

(i) A shareholder of an S corporation, except for exempt entities;

(ii) A partner in a general partnership, a limited partnership, or a limited liability partnership, except for exempt entities; or

(iii) A member of a limited liability company that is treated as a partnership or an S corporation for federal income tax purposes, except for exempt entities.

(f) "Partnership" has the meaning provided in section 63-3006B, Idaho Code. "Partnership" includes a limited liability company that is treated as a partnership for federal income tax purposes as described in section 63-3006A, Idaho Code.

(g) "S corporation" means a corporation or limited liability company that is treated as an S corporation for federal income tax purposes.

(h) "Taxable year" means the taxable year of a partnership or an S corporation for federal income tax purposes.

(2)(a) A partnership or an S corporation may elect in the manner set forth in this section to become an affected business entity required to pay the tax under this section in any taxable year. A separate election must be made for each taxable year.

(b) An election under this section must be made on a form and in the manner as the state tax commission prescribes by rule or instruction.

(c) An election under this section may be made for any taxable year by filing the election with a return for such taxable year. An election will also be valid if made by an amended return for the taxable year filed before the original due date of the fifteenth day of the fourth month following the taxable year.

(d) An election made under this section must be signed by:

(i) Each member of the electing entity who is a member at the time the election is filed; or

(ii) Any officer, manager, or member of the electing entity who is authorized under local law or by the entity's organizational documents to make the election and who represents under penalty of perjury that he has such authorization.

(e) An affected business entity is required to pay the tax imposed by section 63-3082, Idaho Code, for each member that is not an Idaho resident.

(3) Each affected business entity that is a partnership or an S corporation transacting business in this state shall, on or before the fifteenth day of the fourth month following the close of each taxable year, pay a tax in an amount determined as follows:

(a) Add all of the affected business entity income derived from or connected with sources within this state, as determined under the provisions of this chapter;

(b) Increase or decrease the sum from paragraph (a) of this subsection according to the modifications permitted or required under this chapter for computing Idaho taxable income, to the extent they are attributable to members subject to tax under this chapter;

(c) Multiply the result from paragraph (b) of this subsection by the tax rate applicable to corporations provided in section 63-3025, Idaho Code; and

(d) Apply any allowable credits earned by the affected business entity, adjusted by the recapture provisions of section 63-3029B, Idaho Code. All credits, including the allowable credits under this section from another affected business entity as adjusted for the recapture provisions of section 63-3029B, Idaho Code, shall flow through to the members as otherwise permitted under this chapter. Any unused credits that are allowed by law to be carried forward to succeeding taxable years may be claimed in succeeding taxable years for which the affected business entity elects to be subject to tax pursuant to this section. If the affected business entity does not make the election under this section in any succeeding taxable year, the unused credits will flow through to the members as otherwise permitted under this chapter.

(4) If the amount calculated under subsection (3)(b) of this section results in a net operating loss, such net operating loss may not be passed through to the members of the affected business entity that makes the election under this section but may be carried forward to succeeding taxable years for which the affected business entity elects to be subject to tax pursuant to this section until fully used. If the affected business entity does not make the election under this section in any succeeding taxable year, the unused net operating loss will flow through to the members as otherwise permitted under this chapter.

(5) A nonresident individual who is a member is not required to file an income tax return under section 63-3030, Idaho Code, for any taxable year in which the only source of income derived from or connected with sources within this state for such member, or the member and the member's spouse if a joint federal income tax return is or shall be filed, is from one (1) or more affected business entities and such affected business entity or entities file and pay the tax due under this section.

(6) Each partnership and S corporation shall report to each of its members, for each taxable year, such member's pro rata share of the tax imposed under this section on such partnership or S corporation if it is an affected business entity. Such pro rata share of the tax shall be calculated by excluding the share of any member that is an exempt entity.

(7)(a) Each individual who is a member and is not an exempt entity is entitled to a credit against such tax. The credit will be in an amount equal to the individual's pro rata share of the tax paid under this section by any affected business entity of which the individual is a member. If the amount of the credit allowed pursuant to this paragraph exceeds the individual's tax liability for the tax imposed under this chapter, the individual will be paid a refund equal to the balance of the unused credit. Such pro rata share of the tax credit shall be calculated by excluding the share of any member that is an exempt entity.

(b) Each individual who is a member and is not an exempt entity, as a resident or a part-year resident of this state, is entitled to a credit against such tax for the individual's pro rata share of taxes paid to another state of the United States or the District of Columbia on income of any partnership or S corporation of which the individual is a member that is derived therefrom. Any such credit will be calculated in the manner prescribed by the state tax commission and shall be consistent with the provisions of section 63-3029, Idaho Code. Such pro rata share of the tax credit shall be calculated by excluding the share of any member that is an exempt entity.

(8) Each corporation that is a member and is subject to the tax imposed under section 63-3025 or 63-3025A, Idaho Code, is entitled to a credit against such tax. The credit will be in an amount equal to the corporation's pro rata share of the tax paid under this section by any affected business entity of which the corporation is a member. Such credit will be applied after all other applicable credits have been applied. Any balance of the credit not used in the taxable year during which the corporation reports the net income from such affected business entities will be paid as a refund to the corporation. Such pro rata share of the tax credit shall be calculated by excluding the share of any member that is an exempt entity.

(9) Each affected business entity that is a member of another affected business entity and elects to be subject to the tax imposed under this section is entitled to a credit against such tax. The credit will be in an amount equal to the affected business entity's pro rata share of the tax paid under this section by any affected business entity of which the affected business entity is a member. Such credit will be applied after all other applicable credits have been applied. Any balance of the credit not used in the taxable year during which the affected business entity reports net income will be paid as a refund to the affected business entity. Such pro rata share of the tax credit shall be calculated by excluding the share of any member that is an exempt entity.

(10) Each pass-through entity, as defined in section 63-3006C, Idaho Code, that is a member of an affected business entity and does not elect to be subject to the tax imposed under this section is entitled to a credit. The credit will be in an amount equal to the pass-through entity's pro rata share of the tax paid under this section by any affected business entity of which the pass-through entity is a member. Such credit will be applied after all other applicable taxes and credits have been applied. Any balance of the credit not used in the taxable year will be paid as a refund to the pass-through entity.

(11) For trusts and estates that distribute their income to their beneficiaries to be reported by and taxed to said beneficiaries, the credit provided in subsection (7)(a) of this section shall be apportioned between the trust or estate and the beneficiaries in the same proportion as the income is allocated to and reported by the trust or estate and the beneficiaries.

(12) The interest and penalty provisions and the collection and enforcement procedures provided by 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 section and collection of any amounts due under this section. Said sections shall, for this purpose, be considered part of this section, 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 section, be described as affected business entity tax liens and proceedings.

History:

[63-3026B, added 2021, ch. 239, sec. 1, p. 730; am. 2022, ch. 185, sec. 1, p. 611; am. 2026, ch. 81, sec. 1, p. 425.]
Idaho Code § 63-3017 — Idaho Code / Title 63 / Chapter 30 / Section 63-3017
63-3017 EMPLOYER.
Status: in_force

63-3017. Employer. The term "employer" means "employer" as defined in the Internal Revenue Code.

History:

[63-3017, added 1959, ch. 299, sec. 17, p. 613.]
Idaho Code § 63-705A — Idaho Code / Title 63 / Chapter 7 / Section 63-705A
63-705A SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED VETERANS.
Status: in_force

63-705A. special property tax or occupancy tax reduction for disabled veterans. (1) For tax year 2021 and thereafter, regardless of any reduction received under section 63-705, Idaho Code, a veteran with a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs, shall receive a special reduction in property taxes or occupancy taxes levied on his homestead, as defined in section 63-701, Idaho Code. The special tax reduction shall be in the amount of one thousand five hundred dollars ($1,500) or for the amount of the veteran's actual property taxes or occupancy taxes, as applicable, whichever is less. If a veteran qualifies for tax reduction under both this section and section 63-705, Idaho Code, the combined tax reduction amount may not exceed the actual amount of the veteran's property taxes or occupancy taxes on his homestead.

(2) An applicant for a special property tax or occupancy tax reduction under this section shall comply with all procedural requirements set forth in sections 63-701 through 63-710, Idaho Code, with the exception of any income documentation and the exception of the date limitations as set forth in subsection (5) of this section.

(3) In the event that a qualified veteran applies for the special tax reduction in this section but then dies, the veteran's surviving spouse is entitled to receive the special tax reduction in that year and subsequent years, until such time as the surviving spouse remarries, dies, or no longer has property tax levied on the homestead.

(4) An applicant who is a veteran with a one hundred percent (100%) service-connected permanent and total disability, having once applied for and received the reduction under this section, shall be entitled to continue receiving the benefit in subsequent years without applying annually, unless the veteran changes homesteads pursuant to subsection (5) of this section.

(5) If a qualified veteran has applied for the special tax reduction under this section but after April 15 changes his homestead to a different property that would otherwise qualify for the special tax reduction under this section, the special tax reduction benefit is available for transfer. The state tax commission must notify the appropriate county officials to transfer the special tax reduction benefit to the qualifying property when all of the following conditions are met:

(a) The qualified veteran has applied for and been granted the tax reduction benefit before April 15;

(b) After April 15 but before October 1, the qualified veteran has changed his homestead to a separate property that would otherwise qualify for the special tax reduction authorized under this section; and

(c) The qualified veteran notifies the state tax commission before October 1 of the desire to transfer the tax reduction benefits to the qualifying property.

History:

[63-705A, added 2018, ch. 183, sec. 2, p. 401; am. 2019, ch. 31, sec. 6, p. 89; am. 2020, ch. 246, sec. 2, p. 720; am. 2021, ch. 68, sec. 2, p. 250; am. 2021, ch. 360, sec. 5, p. 1117; am. 2023, ch. 137, sec. 1, p. 381.]
Idaho Code § 63-602G — Idaho Code / Title 63 / Chapter 6 / Section 63-602G
63-602G PROPERTY EXEMPT FROM TAXATION — HOMESTEAD.
Status: in_force

63-602G. Property exempt from taxation — Homestead. (1) For each tax year, the first one hundred twenty-five thousand dollars ($125,000) of the market value for assessment purposes of the homestead as that term is defined in section 63-701, Idaho Code, or fifty percent (50%) of the market value for assessment purposes of the homestead as that term is defined in section 63-701, Idaho Code, whichever is the lesser, shall be exempt from property taxation.

(2) The exemption allowed by this section may be granted only if:

(a) The homestead is owner-occupied and used as the primary dwelling place of the owner. The homestead may consist of part of a multidwelling or multipurpose building and shall include all of such dwelling or building except any portion used exclusively for anything other than the primary dwelling of the owner. The presence of an office in a homestead, which office is used for multiple purposes, including business and personal use, shall not prevent the owner from claiming the exemption provided in this section; and

(b) The state tax commission has certified to the board of county commissioners that all properties in the county subject to appraisal by the county assessor have, in fact, been appraised uniformly so as to secure a just valuation for all property within the county; and

(c) The owner has certified to the county assessor that:

(i) He is making application for the exemption allowed by this section;

(ii) The homestead is his primary dwelling place; and

(iii) He has not made application in any other county for the exemption and has not made application for the exemption on any other homestead in the county.

(d) For the purpose of this section, the definition of "owner" shall be the same definition set forth in section 63-701(7), Idaho Code. When an owner, pursuant to the provisions of section 63-701(7), Idaho Code, is any person who is the beneficiary of a revocable or irrevocable trust, or who is a partner of a limited partnership, a member of a limited liability company, or a shareholder of a corporation, he or she may provide proof of the trust, limited partnership, limited liability company, or corporation in the manner set forth in section 63-703(4), Idaho Code.

(e) Any owner may request in writing the return of all copies of any documents submitted with the affidavit set forth in section 63-703(4), Idaho Code, that are held by a county assessor, and the copies shall be returned by the county assessor upon submission of the affidavit in proper form.

(f) For the purpose of this section, "primary dwelling place" means the single place where an owner has his true, fixed and permanent home and principal establishment, and to which whenever such owner is absent he has the intention of returning.

(g) For the purpose of this section, the definition of "occupied" shall be the same definition set forth in section 63-701(6), Idaho Code.

(3) The county assessor of each county shall prescribe and make available forms to be used by a homeowner to apply for the homestead exemption provided in this section. The homeowner shall provide on such forms the homeowner's full name, date of birth, complete address, and most recent previous complete address. The homeowner shall also provide, as applicable, such homeowner's Idaho state-issued driver's license number or Idaho state-issued identification card number, except that such requirement shall not apply to a homeowner in active military service for the initial application for the exemption and during such time as the homeowner meets the qualifications provided in subsection (8) of this section. If the homeowner applying for the exemption provided in this section has not been domiciled in Idaho for at least ninety (90) days and does not have an Idaho state-issued driver's license or Idaho state-issued identification card, the homeowner shall provide an Idaho state-issued driver's license number or an Idaho state-issued identification card number to the county assessor within ninety (90) days of submitting such homeowner's initial application for the exemption.

(4) An owner need make application for the exemption described in subsection (1) of this section only once, as long as all of the following conditions are met:

(a) The owner has received the exemption during the previous year as a result of making a valid application as set forth in subsection (2)(c) of this section.

(b) The owner or beneficiary, partner, member or shareholder, as appropriate, still occupies the same homestead for which the owner made application.

(c) The homestead described in paragraph (b) of this subsection is owner-occupied or occupied by a beneficiary, partner, member or shareholder, as appropriate, and used as the primary dwelling place of the owner or beneficiary, partner, member or shareholder, as appropriate.

(5) The full amount of the exemption allowed by this section shall be in effect as of January 1 of the tax year in which a complete application is submitted and approved, and shall be taken before the reductions in taxes provided in sections 63-701 through 63-710, Idaho Code, are applied. The exemption allowed by this section shall not be prorated. In order to receive the exemption for the current tax year, the homeowner shall make application on or before the end of the county's normal business hours on the last business day of the year. Approved applications received after the second Monday in July will be granted as tax cancellations based on the amount of the exemption for which the property qualified pursuant to subsection (1) of this section.

(6) Recovery of property tax exemptions allowed by this section but improperly claimed or approved:

(a)(i) Prior to granting an exemption, the county assessor shall investigate whether an applicant for the exemption has claimed the exemption for another homestead and shall not grant the exemption where it appears the exemption has been improperly claimed. The applicant shall be notified of the county assessor's refusal to grant the exemption.

(ii) Upon discovery of evidence, facts or circumstances indicating any exemption allowed by this section was improperly claimed or approved, the county assessor shall decide whether the exemption claimed should have been allowed and, if not, notify the taxpayer in writing, assess a recovery of property tax and notify the county treasurer of this assessment. If the county assessor determined that an exemption was improperly approved as a result of county error, the county assessor shall present the discovered evidence, facts or circumstances from the improperly approved exemption to the board of county commissioners, at which time the board may waive a recovery of the property tax and notify such taxpayer in writing.

(iii) Upon the first instance of a taxpayer being discovered to have claimed more than one (1) homestead exemption, the taxpayer shall be subject to a penalty, payable to the county treasurer, in an amount equal to the amount of property tax recovered pursuant to subparagraph (ii) of this paragraph, which shall be paid in addition to such recovery amount. The taxpayer shall be notified of the assessment of such penalty at the same time as the notice of the assessor's refusal to grant the exemption in subparagraph (i) of this paragraph.

(iv) Any subsequent violation within seven (7) years of an instance pursuant to subparagraph (iii) of this paragraph shall be a misdemeanor, subject to the penalties provided in section 18-113, Idaho Code. The county assessor shall notify the county prosecuting attorney of any conduct that would constitute a misdemeanor pursuant to this subparagraph.

(v) Nothing in this paragraph shall prohibit a taxpayer from claiming a homestead exemption after January 1 for a property that is not already subject to the homestead exemption, provided any claim for an exemption is consistent with the requirements of subsection (2)(c)(iii) of this section. If a taxpayer claims a homestead exemption after January 1 and is receiving a homestead exemption claimed on a separate property in a prior tax year, the exemption on such separate property shall be removed the following tax year.

(b) Upon request by a county assessor conducting an investigation under paragraph (a) of this subsection, or when information indicating that an improper claim for the exemption allowed by this section is discovered by the state tax commission, the state tax commission shall disclose relevant information to the appropriate county assessor, board of county commissioners, county clerk, and county treasurer and to the secretary of state. Information disclosed to county officials and the secretary of state by the state tax commission under this subsection:

(i) May be used to decide the validity of any entitlement to the exemption provided in this section;

(ii) Shall, as necessary, be used to determine a person's residence for voting purposes under title 34, Idaho Code; and

(iii) Is not otherwise subject to public disclosure pursuant to chapter 1, title 74, Idaho Code.

(c) The assessment and collection of the recovery of property tax must begin within the seven (7) year period beginning the date the assessment notice reflecting the improperly claimed or approved exemption was required to be mailed to the taxpayer.

(d)(i) An applicant for an exemption under this section may appeal to the county board of equalization the county assessor's refusal to grant an exemption pursuant to paragraph (a) of this subsection within thirty (30) days of the date the county assessor sent notice of the refusal.

(ii) The taxpayer may appeal to the county board of equalization the decision by the county assessor to assess the recovery of property tax within thirty (30) days of the date the county assessor sent the notice to the taxpayer pursuant to this section. The board may waive the collection of all or part of any costs, late charges, and interest in order to facilitate the collection of the recovery of the property tax.

(iii) The taxpayer may appeal the imposition of the penalty provided in paragraph (a)(iii) of this subsection within thirty (30) days of the date the county assessor sent the notice to the taxpayer pursuant to this section.

(e) For purposes of calculating the tax, the amount of the recovered property tax shall be for each year the exemption allowed by this section was improperly claimed or approved, up to a maximum of seven (7) years. The amount of the recovery of property tax shall be calculated using the product of the amount of exempted value for each year multiplied by the levy for that year plus costs, late charges, and interest for each year at the rates equal to those provided for delinquent property taxes during that year.

(f) Any recovery of property tax shall be due and payable no later than the date provided for property taxes in section 63-903, Idaho Code, and if not timely paid, late charges and interest, beginning the first day of January in the year following the year the county assessor sent the notice to the taxpayer pursuant to this section, shall be calculated at the current rate provided for property taxes.

(g) Recovered property taxes shall be billed, collected and distributed in the same manner as property taxes, except each taxing district or unit shall be notified of the amount of any recovered property taxes included in any distribution.

(h) Thirty (30) days after the taxpayer is notified, as provided in paragraph (a) of this subsection, the assessor shall record a notice of intent to attach a lien. Upon the payment in full of such recovered property taxes prior to the attachment of the lien as provided in paragraph (i) of this subsection, or upon the successful appeal by the taxpayer, the county assessor shall record a rescission of the intent to attach a lien within seven (7) business days of receiving such payment or within seven (7) business days of the county board of equalization decision granting the appeal. If the real property is sold to a bona fide purchaser for value prior to the recording of the notice of the intent to attach a lien, the county assessor and treasurer shall cease the recovery of such unpaid recovered property tax.

(i) Any unpaid recovered property taxes shall become a lien on the real property in the same manner as provided for property taxes in section 63-206, Idaho Code, except such lien shall attach as of the first day of January in the year following the year the county assessor sent the notice to the taxpayer pursuant to this section.

(j) For purposes of the limitation provided by section 63-802, Idaho Code, moneys received pursuant to this subsection as recovery of property tax shall be treated as property tax revenue.

(7) The legislature declares that this exemption is necessary and just.

(8) A homestead that previously qualified for exemption under this section in the preceding year shall not lose such qualification due to: the owner's, beneficiary's, partner's, member's or shareholder's absence in the current year by reason of active military service or because the homestead has been leased because the owner, beneficiary, partner, member or shareholder is absent in the current year by reason of active military service. An owner subject to the provisions of this subsection must apply for the exemption with the county assessor every year on or before a deadline date as specified by the county assessor for the county in which the homestead is claimed. If an owner fails to apply on or before the established deadline, the county may, at its discretion, discontinue the exemption for that year.

(9) A homestead that previously qualified for exemption under this section in the preceding year shall not lose such qualification due to the owner's, beneficiary's, partner's, member's or shareholder's death during the year of the owner's, beneficiary's, partner's, member's or shareholder's death and the tax year immediately following such death, provided that the homestead continues to be a part of the owner's, beneficiary's, partner's, member's or shareholder's estate. After such time, the new owner shall reapply to receive the exemption pursuant to this section and shall meet the qualification criteria contained in this section.

(10) The amount by which each exemption approved under this section exceeds one hundred thousand dollars ($100,000) may, in the discretion of the governing board of a taxing district, be deducted from the new construction roll for the following year prepared by the county assessor in accordance with section 63-301A, Idaho Code, but only to the extent that the amount exceeds the same deduction made in the previous year.

(11) By July 1, 2023, the state tax commission shall establish a database of all active exemptions claimed under this section, which database shall be searchable by a person's name and by the address of the homestead for which the exemption is claimed. The database shall be made accessible to officials listed in subsection (6)(b) of this section for the purpose of verifying that:

(a) Multiple active exemptions have not been claimed by the same person; and

(b) A person's residence for voting purposes is the same as the homestead for which such person has an active exemption pursuant to this section, if an exemption is so claimed.

(12) Increases in taxable value resulting from any change in status of a property formerly or newly receiving the homeowner exemption shall be included by the county assessor on the property roll or subsequent property roll required pursuant to section 63-301, Idaho Code.

History:

[63-602G, added 1996, ch. 98, sec. 7, p. 350; am. 1997, ch. 358, sec. 1, p. 1059; am. 1999, ch. 382, sec. 1, p. 1047; am. 2001, ch. 69, sec. 1, p. 129; am. 2001, ch. 166, sec. 1, p. 576; am. 2004, ch. 156, sec. 1, p. 495; am. 2004, ch. 190, sec. 1, p. 597; am. 2005, ch. 283, sec. 1, p. 919; am. 2006, ch. 429, sec. 1, p. 1313; am. 2007, ch. 39, sec. 1, p. 96; am. 2009, ch. 7, sec. 1, p. 7; am. 2012, ch. 214, sec. 1, p. 581; am. 2013, ch. 21, sec. 4, p. 37; am. 2014, ch. 324, sec. 1, p. 802; am. 2015, ch. 141, sec. 159, p. 501; am. 2016, ch. 94, sec. 1, p. 287; am. 2020, ch. 248, sec. 1, p. 727; am. 2021, ch. 360, sec. 1, p. 1110; am. 2022, ch. 81, sec. 4, p. 230; am. 2022, ch. 92, sec. 1, p. 258; am. 2024, ch. 168, sec. 1, p. 642; am. 2025, ch. 167, sec. 1, p. 799; am. 2025, ch. 202, sec. 3, p. 918; am. 2026, ch. 236, sec. 1, p. 1017.]
Idaho Code § 63-3058 — Idaho Code / Title 63 / Chapter 30 / Section 63-3058
63-3058 EXEMPT PROPERTY.
Status: in_force

63-3058. Exempt property. Property exempt from distraint shall be the same property as is exempt from execution under the provisions of chapter 6, title 11, Idaho Code.

History:

[63-3058, added 1959, ch. 299, sec. 58, p. 613; am. 1982, ch. 2, sec. 1, p. 5.]
Idaho Code § 63-2527 — Idaho Code / Title 63 / Chapter 25 / Section 63-2527
63-2527 GENERAL PROVISIONS.
Status: in_force

63-2527. General provisions. (1) It shall be the duty of the state tax commission to administer the provisions of this chapter.

(2) For the purpose of administering the provisions of this chapter, the state tax commission may share information with, and request information from, any federal agency and any agency of any other state or any local agency thereof.

(3) In addition to any other remedy provided by law, any person may bring an action for appropriate injunctive or other equitable relief for a violation of this chapter; actual damages, if any, sustained by reason of the violation; and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney's fees. If the court finds that the violation is flagrant, it may increase recovery to an amount not in excess of three (3) times the actual damages sustained by reason of the violation.

History:

[63-2527, added 2000, ch. 351, sec. 1, p. 1181.]
Idaho Code § 63-3048 — Idaho Code / Title 63 / Chapter 30 / Section 63-3048
63-3048 ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS.
Status: in_force

63-3048. Adjusted or compromised cases — settlement and Closing agreements. (a) The state tax commission or its delegate is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person for whom he is acting, in respect of any tax under this chapter for any taxable period ending prior to the date of the agreement.

(b) 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 enter into a settlement or closing agreement for such liability to an individual commissioner, the following minimum standards of procedure shall apply:

(1) In addition to the individual commissioner delegated the principal responsibility to negotiate on behalf of the commission, a second commissioner shall be present for a final review of the negotiated settlement or closing agreement. Both commissioners shall be required to sign the settlement or closing agreement to make it binding and complete.

(2) In addition to the two (2) commissioners present at the final review, a representative of the office of the attorney general shall be present as well as tax commission staff, which shall include a tax policy specialist and either a representative from the audit division or other division where the case originated.

(3) The tax policy specialist or deputy attorney general assigned to a settlement or closing agreement shall prepare and submit to the commission a written summary for the final review explaining the terms of the settlement or closing agreement. The summary shall include any recommendations of agency staff including audit staff.

(4) The tax commission shall retain a copy of all settlement and closing agreements and, in addition, all summaries prepared pursuant to subsection (b)(3) of this section.

(c) The tax commission shall submit an annual report to the governor and the legislature by March 1 of each year summarizing all settlement and closing agreements entered into during the previous calendar year as defined by subsection (b) of this section.

(d) The tax commission shall promulgate administrative rules in compliance with chapter 52, title 67, Idaho Code, to implement the provisions of this section.

(e) Such agreement shall be final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact:

(1) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of the state.

(2) In any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.

History:

[63-3048, added 1959, ch. 299, sec. 48, p. 613; am. 2009, ch. 120, sec. 3, p. 385.]
Idaho Code § 63-3708 — Idaho Code / Title 63 / Chapter 37 / Section 63-3708
63-3708 SHARING OF TAX INFORMATION.
Status: in_force

63-3708. Sharing of tax information. The state tax commission at its discretion may furnish to the multistate tax commission, any information contained in tax returns and reports and related schedules and documents filed pursuant to the laws of this state and in the report of an audit or investigation made with respect thereto, provided only that said information be furnished solely for tax purposes; and the multistate tax commission may make said information available to the tax officials of any other state, the District of Columbia, the United States and its territories for tax purposes.

History:

[63-3708, added 1973, ch. 81, sec. 1, p. 130.]
Idaho Code § 63-724 — Idaho Code / Title 63 / Chapter 7 / Section 63-724
63-724 HOMEOWNER PROPERTY TAX RELIEF.
Status: in_force

63-724. homeowner property tax relief. (1) It is the intent of the legislature to provide property tax relief on owner-occupied properties in Idaho receiving the homestead property tax exemption pursuant to section 63-602G, Idaho Code, as of the second Monday in July each year by providing state moneys as replacement funding as provided in this section. This section does not apply to occupancy taxes levied pursuant to section 63-317, Idaho Code.

(2) For the purpose of this section:

(a) "Eligible property taxes" means all property tax levies on homes receiving the homestead property tax exemption pursuant to section 63-602G, Idaho Code, as of the second Monday in July each year, except for bonds, school district levies, plant facility levies, and any voter-approved temporary levy for a specific duration. When calculating the eligible property taxes for the purpose of this section, the taxable value of each property shall include the value of no more than one (1) acre.

(b) "Homeowner property tax relief homestead" means a property receiving the homestead property tax exemption pursuant to section 63-602G, Idaho Code, as of the second Monday in July each year.

(3) There is hereby created in the state treasury the homeowner property tax relief account. Moneys in this account shall consist of moneys transferred from the general fund and are continuously appropriated for homeowner property tax relief pursuant to the provisions of this section.

(4) The county assessor shall prepare a homeowner property tax relief roll, which shall be in addition to all other property rolls. By no later than the first Monday of September each year, the homeowner property tax relief roll shall be certified by the county assessor to the county auditor in the manner prescribed by rules promulgated by the state tax commission. The homeowner property tax relief roll shall show:

(a) The name of the taxpayer;

(b) An accurate description of the homeowner property tax relief homestead; and

(c) The property's current market value for assessment purposes.

(5)(a) The county auditor shall complete the homeowner property tax relief roll by adding the following information:

(i) The immediate prior year's eligible levy for the tax code area in which the property is situated;

(ii) The estimated amount of eligible property taxes calculated by applying the levy in subparagraph (i) of this paragraph to the current year's market value for assessment purposes on each qualifying homestead; and

(iii) The total estimated amount of eligible property taxes on all properties within the county that are receiving the homestead property tax exemption as of the second Monday in July of the current year.

(b) By no later than the second Monday of September each year, the county auditor shall certify the completed homeowner property tax relief roll to the state tax commission in the manner prescribed by rules promulgated by the state tax commission.

(6) The state tax commission shall determine the total number of homeowner property tax relief homesteads to be allowed in each county, the dollar amount of eligible property taxes for each homeowner property tax relief homestead allowed, and the total dollar amount of eligible property taxes for all homeowner property tax relief homesteads within each county from the amounts certified on the homeowner property tax relief roll. Such amounts shall be summed for all eligible property tax relief homesteads in all counties to determine the total amount of estimated eligible property taxes. This sum shall be divided into the amount of moneys in the homeowner property tax relief account as of August 1 of each year. The result shall be multiplied by the total amount of estimated eligible property taxes on such homesteads in each county. This amount shall be certified to the county auditor and tax collector by the state tax commission no later than the third Monday in September. By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county the first half of the amount due to each county as reimbursement for homeowner property tax relief as provided in this section and shall pay the second half of such amount by no later than June 20 of the following year.

(7) The state tax commission may audit each and every property on the homeowner property tax relief roll. If the state tax commission determines that a homeowner property tax relief homestead credit is erroneous, the state tax commission shall disapprove as much of the credit as necessary in order to conform with statutory standards. The state tax commission shall provide the homeowner written notice of the state tax commission's intent to disapprove all or a portion of the credit. The homeowner shall have twenty-eight (28) days to make written protest to the state tax commission of the intended action. The homeowner may submit additional information and may request an informal hearing with the state tax commission. If the homeowner fails to make written protest within twenty-eight (28) days, the state tax commission shall provide written notice of disapproval to both the homeowner and the county auditor of the county in which the property is situated by December 20. Any homeowner whose claim is disapproved in whole or in part by the state tax commission may appeal such disapproval to the board of tax appeals or to the district court of the county of residence of the taxpayer within thirty (30) days.

(8) Each county treasurer shall apply the moneys received pursuant to subsection (6) of this section to the eligible property taxes levied on the properties listed on the certified homeowner property tax relief roll that year. The moneys shall be designated as a line item credit against the total of all eligible property taxes on the property tax bill for each property receiving the tax relief provided by this section. Such moneys shall be distributed in the same manner as property tax revenues.

(9) The amount of property tax relief for a homeowner's property taxes shall be applied after the homestead exemption pursuant to section 63-602G, Idaho Code, has been applied. The property tax relief amount cannot exceed the actual amount of current eligible property taxes due on the homeowner's property tax notice. No delinquent property taxes, penalties, interest, or fines may be paid with moneys from this program.

(10) Nothing in this section shall prevent a homeowner from applying for or receiving any other property tax relief provided pursuant to this chapter. The property tax relief provided pursuant to this section shall be credited to the homeowner's property tax bill before any other property tax relief is applied, up to a maximum of the actual property taxes due on the homeowner property tax relief homestead.

(11) Any amount of homeowner property tax relief moneys distributed by the state tax commission to a county that exceeds the total amount of all eligible property taxes due from all homeowner property tax relief homesteads in the county shall revert to the state general fund. The county treasurer shall deposit such moneys with the state treasurer by the fourth Monday in July each year for the preceding property tax year.

(12) Within three (3) years of payment, the state tax commission may recover any erroneous or incorrect payment made to any homeowner receiving relief under this section. The deficiency determination, collection, and enforcement procedures provided in chapter 30, title 63, Idaho Code, shall apply and be available to the state tax commission for enforcement and collection under this section. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this section, be described as tax relief liens and proceedings. In connection with this section, a deficiency shall consist of any amount erroneously paid on behalf of a homeowner under this section.

History:

[63-724, added 2023, ch. 200, sec. 11, p. 547; am. 2024, ch. 237, sec. 26, p. 835.]
Idaho Code § 63-2522 — Idaho Code / Title 63 / Chapter 25 / Section 63-2522
63-2522 IMPOSITION AND RATE OF TAX.
Status: in_force

63-2522. Imposition and rate of tax. Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax imposed by section 63-2506, Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes at the rate of 89/200 of $.01 for each cigarette, which tax shall be paid by the wholesaler and collected by the state tax commission.

The moneys collected under this section shall be deposited into the general account.

History:

[63-2522, added 1987, ch. 254, sec. 3, p. 518.]
Idaho Code § 63-409 — Idaho Code / Title 63 / Chapter 4 / Section 63-409
63-409 APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY.
Status: in_force

63-409. Appeals from state tax commission valuations of operating property. (1) Any taxpayer or county assessor who is aggrieved by a state tax commission decision assessing a taxpayer's operating property may file an appeal to the district court of Ada county or, if such operating property is located in only one (1) county, to the district court in and for the county in which such operating property is located. The appeal shall be filed within thirty (30) days after service upon the taxpayer of the decision. The appeal may be based upon any issue presented by the taxpayer to the state tax commission and shall be heard by the district court in a trial de novo without a jury in the same manner as though it were an original proceeding in that court. Nothing in this section shall be construed to suspend the payment of taxes pending appeal. Payment of taxes while an appeal hereunder is pending shall not operate to waive the right to an appeal. Any final order of the district court under this section shall be subject to appeal to the Idaho supreme court in the manner provided by the Idaho appellate rules.

(2) In any appeal taken pursuant to this section, the burden of proof shall fall upon the party seeking affirmative relief to establish that the valuation from which the appeal is taken is erroneous, or that the state tax commission erred in its decision regarding a claim that certain property is exempt from taxation, the value thereof, or any other relief sought before the state tax commission. A preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the state tax commission, and shall grant other relief, invoke such other remedies and issue such orders, in accordance with its decision, as appropriate.

History:

[63-409 added 1996, ch. 98, sec. 5, p. 339; am. 2003, ch. 266, sec. 1, p. 703.]
Idaho Code § 63-709 — Idaho Code / Title 63 / Chapter 7 / Section 63-709
63-709 REIMBURSEMENT BY STATE TAX COMMISSION.
Status: in_force

63-709. Reimbursement by state tax commission. (1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for reduction in property taxes as provided in sections 63-701 through 63-710, Idaho Code, as shown on the abstract of property tax reduction roll and claims forms approved by the state tax commission, and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year.

(2) The state tax commission may make one (1) lump sum payment by June 20 of the following tax year to the appropriate county tax collector if the reimbursement results from the granting of occupancy tax reduction and the claim was entered on the supplemental roll. Any amount of occupancy tax scheduled to be reimbursed by the state tax commission shall not be subject to late fees, penalties, or interest of any kind.

History:

[63-709, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 30, p. 328; am. 2004, ch. 156, sec. 6, p. 504; am. 2019, ch. 31, sec. 9, p. 91.]
Idaho Code § 63-3622SS — Idaho Code / Title 63 / Chapter 36 / Section 63-3622SS
63-3622SS HUNTING OR SHOOTING SPORTS.
Status: in_force

63-3622SS. Hunting or shooting sports. There is exempted from the taxes imposed by this chapter any fees that may be charged for the use of the facility at shooting ranges or shooting competitions by nonprofit organizations or membership dues charged by nonprofit hunting or shooting sports organizations.

History:

[63-3622SS, added 2006, ch. 236, sec. 1, p. 720.]
Idaho Code § 63-602I — Idaho Code / Title 63 / Chapter 6 / Section 63-602I
63-602I PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.
Status: in_force

63-602I. Property exempt from taxation — Household goods, wearing apparel and other personal effects in certain cases. The following property is exempt from taxation: all household goods, furniture and furnishings actually in use by the owner in his private home or dwelling place, or temporarily in storage pending delivery by a vendor to him for his personal use, and not for sale or in commercial use, and all wearing apparel and other personal effects held by any person for the exclusive use and benefit of himself or family and not for sale or commercial use.

History:

[63-602I added 1996, ch. 98, sec. 7, p. 352.]
Idaho Code § 63-3707 — Idaho Code / Title 63 / Chapter 37 / Section 63-3707
63-3707 INTERSTATE AUDITS PARTICIPATION — LIMITATION.
Status: in_force

63-3707. Interstate audits participation — Limitation. This state specifically adopts and agrees to participate in the interstate audits provided by article VIII of the Multistate Tax Compact and said article shall be in full force and effect in respect to this state; providing that the state tax commission shall determine the extent of participation by this state in such interstate audits.

History:

[63-3707, added 1967, ch. 316, sec. 7, p. 928.]
Idaho Code § 63-602JJ — Idaho Code / Title 63 / Chapter 6 / Section 63-602JJ
63-602JJ PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR, OR GEOTHERMAL ENERGY — RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES.
Status: in_force

63-602JJ. property exempt from taxation — certain property of producer of electricity by means of wind, solar, or geothermal energy — RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas COMPANIES, And rate-regulated gas companies. Real estate, fixtures, or personal property is exempt from taxation if it is:

(1) Owned, controlled, operated, or managed by an electrical or natural gas association; a rate-regulated electric utility company; a producer of electricity by means of wind energy, solar energy, or geothermal energy; a rate-regulated affiliated gas company; or a rate-regulated gas company;

(2) Held or used in connection with or to facilitate the generation, transmission, distribution, delivery, or measuring of electric power, natural gas, or electric energy, and all conduits, ducts or other devices, materials, apparatus, or property for containing, holding, or carrying conductors used for the transmission, distribution, and delivery of electric power, natural gas, or electric energy, including construction tools, materials, and supplies; and

(3) Subject to the taxes on gross earnings of wind, solar, or geothermal energy, the kilowatt hour taxes on rate-regulated electric utility companies, or the taxes on therms of natural gas for rate-regulated affiliated gas companies and rate-regulated gas companies pursuant to chapter 35, title 63, Idaho Code, but not subject to assessment by a county assessor pursuant to section 63-402, Idaho Code.

(4) For purposes of this section and chapter 35, title 63, Idaho Code:

(a) "Rate-regulated affiliated gas company" means a public utility as defined in section 61-129, Idaho Code, that is engaged in the transmission, distribution, or delivery of natural gas in this state and that is part of a combined utility company that also owns and operates a rate-regulated electric utility company subject to tax pursuant to chapter 35, title 63, Idaho Code.

(b) "Rate-regulated gas company" means a public utility as defined in section 61-129, Idaho Code, that is engaged in the transmission, distribution, or delivery of natural gas in this state and is not part of a combined utility company and does not own or operate any other utility company subject to tax pursuant to chapter 35, title 63, Idaho Code.

(c) "Therm" means a measure of the heat content of natural gas equal to one hundred thousand (100,000) British thermal units.

History:

[63-602JJ, added 2016, ch. 189, sec. 2, p. 513; am. 2025, ch. 188, sec. 4, p. 876.]
Idaho Code § 63-209 — Idaho Code / Title 63 / Chapter 2 / Section 63-209
63-209 ASSESSOR'S PLAT RECORD.
Status: in_force

63-209. Assessor's plat record. The assessor must have prepared a full, accurate and complete plat record of all parcels of real property within his county. Township, range and section lands shall be platted thereon in such manner as to correspond with the technical description of such lands as described by the government survey thereof. Subdivision, townsite, and metes and bounds lands shall be platted thereon according to the official record thereof. The plats shall be prepared pursuant to rules promulgated by the state tax commission which shall establish scales and other criteria. All parcels of real property shall be numbered pursuant to a uniform numbering system to be established by the state tax commission and such parcel numbers shall be used as one (1) means of identifying such parcels. Such numbers shall be used on all records in county offices and shall appear on valuation assessment and tax notices. All necessary and reasonable expense incurred by the assessor in complying with the provisions of this section shall be a legal claim against the county.

History:

[63-209 added 1996, ch. 98, sec. 3, p. 322.]
Idaho Code § 63-1310 — Idaho Code / Title 63 / Chapter 13 / Section 63-1310
63-1310 DESTRUCTION OF PERSONAL PROPERTY.
Status: in_force

63-1310. Destruction of personal property. In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.

History:

[63-1310 added 1996, ch. 98, sec. 14, p. 393.]
Idaho Code § 63-1202 — Idaho Code / Title 63 / Chapter 12 / Section 63-1202
63-1202 SETTLEMENT BY COUNTY AUDITOR.
Status: in_force

63-1202. Settlement by county auditor. (1) The county auditor must, on the second Monday of each month, transmit to the clerk of every taxing district having a treasurer whose duty it is to receive, keep and disburse all moneys belonging to it, a settlement of all moneys belonging to each district, including all property taxes together with late charges and interest, paid into the county treasury since the last transmittal; provided however, that in the months of July and January the money may be transmitted no later than the twenty-fifth day of the month.

(2) On the second Monday of each month the county auditor shall transmit to the appropriate agency all moneys belonging to the state paid into the county treasury on and after the second Monday of the preceding month, showing from what sources the money was received and the amount received from each source, with a statement duly sworn to before an officer authorized to administer oaths.

History:

[63-1202 added 1996, ch. 98, sec. 13, p. 390; am. 2026, ch. 20, sec. 3, p. 108.]
Idaho Code § 63-3601 — Idaho Code / Title 63 / Chapter 36 / Section 63-3601
63-3601 TITLE OF ACT.
Status: in_force

63-3601. Title of act. This act is known and may be cited as "The Idaho Sales Tax Act."

History:

[63-3601, added 1965, ch. 195, sec. 1, p. 408.]
Idaho Code § 63-1308 — Idaho Code / Title 63 / Chapter 13 / Section 63-1308
63-1308 PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY.
Status: in_force

63-1308. Property tax paid under protest — Apportionment — Action for recovery. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.

(2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.

History:

[63-1308 added 1996, ch. 98, sec. 14, p. 392.]
Idaho Code § 63-3503B — Idaho Code / Title 63 / Chapter 35 / Section 63-3503B
63-3503B FILING OPERATORS' STATEMENTS — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM PRODUCERS OF ELECTRICITY BY MEANS OF WIND ENERGY, SOLAR ENERGY, OR GEOTHERMAL ENERGY BY STATE TAX COMMISSION.
Status: in_force

63-3503B. Filing operators' statements — Allotment and apportionment of tax due from producers of electricity by means of wind energy, solar energy, or geothermal energy by state tax commission. (1) Every producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal energy in this state shall file with the state tax commission of the state of Idaho an operator's statement in the manner as provided for in section 63-404, Idaho Code, and shall include thereon a statement of the prior calendar year's gross wind energy earnings, gross solar energy earnings, or gross geothermal energy earnings.

(2) Upon examining and verifying said statement, the state tax commission shall compute the amount of the wind energy tax, solar energy tax, or the geothermal energy tax based on the gross wind energy earnings, gross solar energy earnings, or the gross geothermal energy earnings and shall allot to each county in which the property of such producer is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, either: that proportion of the total wind energy tax, that proportion of the total solar energy tax, or that proportion of the total geothermal energy tax of such producer shown to be due as the same proportion that the total original cost of property situated in such county, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, bears to the total original cost of such property of such producer for the wind energy project, of such producer for the solar energy project, or of such producer for the geothermal energy project.

(3) The state tax commission shall then, for each county, apportion the wind energy tax, solar energy tax, or geothermal energy tax so allotted to such county among the several taxing units thereof within which any property of such producer is situated, and otherwise exempted from taxation by section 63-602JJ, Idaho Code, by apportioning to each such taxing unit that proportion of the wind energy tax, solar energy tax, or geothermal energy tax so allotted to such county. For such apportionment, the state tax commission shall:

(a) Calculate the weighted original cost which shall be the product of the original cost of such property within such taxing unit times such taxing unit's property tax levy rate for the prior year; provided that if a taxing unit that is a school district did not impose a supplemental levy pursuant to section 33-802, Idaho Code, in the prior year, the state tax commission shall calculate the weighted original cost for such school district using the greater of such school district's property tax levy rate for the prior year or the property tax levy rate of the county in which such property is situated for the prior year;

(b) Calculate the weighted apportionment rate which shall be the ratio of the wind energy tax, of the solar energy tax, or of the geothermal energy tax, as the case may be, allotted to such county, to the aggregate weighted original cost for all such taxing units within which the property is located; and

(c) Calculate the apportionment of the wind energy tax, solar energy tax, or geothermal energy tax for each such taxing unit to be equal to the product of the weighted original cost times the weighted apportionment rate.

(4) The state tax commission shall, on or before the third Monday in May, notify the state superintendent of public instruction, the county auditor, and the county treasurer of such allotment and apportionment and the amounts thereof.

(5) On or before the first Monday in August, the county auditor shall notify the appropriate taxing units of the amount of wind energy tax, the amount of solar energy tax, or the amount of the geothermal energy tax being apportioned and the amount of the solar energy tax distributed to each of these taxing units during the twelve (12) months immediately preceding July 1 of the current tax year.

History:

[63-3503B, added 2007, ch. 143, sec. 3, p. 417; am. 2008, ch. 227, sec. 3, p. 695; am. 2016, ch. 189, sec. 11, p. 520; am. 2018, ch. 31, sec. 3, p. 58; am. 2026, ch. 104, sec. 1, p. 548.]
Idaho Code § 63-2423 — Idaho Code / Title 63 / Chapter 24 / Section 63-2423
63-2423 CREDITS AND REFUNDS TO CONSUMERS.
Status: in_force

63-2423. Credits and refunds to consumers. (1) Any person who has paid his special fuels tax directly to the distributor from whom it was purchased shall be refunded the amount of:

(a) Except as provided in subsection (2) of this section, any special fuels tax paid on special fuels used for purposes other than operation or propulsion of motor vehicles upon the highways in the state of Idaho;

(b) Any tax paid on special fuels used in motor vehicles owned or leased and operated by an instrumentality of the federal government or of the state of Idaho, including the state and all of its political subdivisions;

(c) Any special fuels tax paid on special fuels exported for use outside the state of Idaho. Special fuels carried from the state in the fuel tank of a motor vehicle will not be deemed to be exported from the state unless it is subject to a like or similar tax in the jurisdiction to which it is taken and that tax is actually paid to the other jurisdiction; and

(d) Any tax, penalty or interest erroneously or illegally paid or collected.

(2) No refund of special fuels tax shall be paid on:

(a) Special fuels used in a recreational vehicle; or

(b) Special fuels used in noncommercial motor boats or in motor boats operated by a governmental entity; or

(c) Special fuels used while idling a registered motor vehicle, pursuant to the definition of "idling" as provided in section 63-2401, Idaho Code.

(3) Refunds authorized in this section shall be claimed in the same manner as applies to refunds of gasoline tax under section 63-2410, Idaho Code, and shall be subject to interest computed pursuant to subsection (5) of that section.

History:

[63-2423, added 1983, ch. 158, sec. 4, p. 451; am. 1995, ch. 348, sec. 4, p. 1149; am. 1997, ch. 375, sec. 1, p. 1205; am. 1998, ch. 103, sec. 6, p. 357; am. 1998, ch. 196, sec. 2, p. 709; am. 2004, ch. 265, sec. 2, p. 747; am. 2011, ch. 6, sec. 4, p. 17; am. 2013, ch. 19, sec. 1, p. 29; am. 2015, ch. 175, sec. 3, p. 575.]
Idaho Code § 63-3022Q — Idaho Code / Title 63 / Chapter 30 / Section 63-3022Q
63-3022Q LONG-TERM CARE INSURANCE.
Status: in_force

63-3022Q. Long-term care insurance. For taxable years commencing on or after January 1, 2004, premiums paid during the taxable year, by a taxpayer for long-term care insurance as that term is defined in section 41-4603, Idaho Code, which long-term care insurance is to be for the benefit of the taxpayer, a dependent of the taxpayer or an employee of the taxpayer, may be deducted from taxable income to the extent that the premium is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes.

History:

[(63-3022Q) 63-3022P, added 2001, ch. 384, sec. 1, p. 1347; am. and redesig. 2002, ch. 35, sec. 5, p. 70; am. 2004, ch. 358, sec. 1, p. 1066.]
Idaho Code § 63-3604B — Idaho Code / Title 63 / Chapter 36 / Section 63-3604B
63-3604B INCLUDES AND INCLUDING.
Status: in_force

63-3604B. Includes and including. The terms "includes" and "including" when used in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined.

History:

[(63-3604B) 63-3605, added 1965, ch. 195, sec. 5, p. 408; am. and redesig. 2019, ch. 320, sec. 7, p. 955.]
Idaho Code § 63-101 — Idaho Code / Title 63 / Chapter 1 / Section 63-101
63-101 DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION — BOARD OF TAX APPEALS.
Status: in_force

63-101. Department of revenue and taxation — State tax commission — Board of tax appeals. (1) There is hereby created the department of revenue and taxation, which shall consist of a state tax commission and a board of tax appeals. The department of revenue and taxation shall, for the purposes of section 20, article IV, of the constitution of the state of Idaho, be an executive department of state government.

(2) The state tax commission shall be the constitutional tax commission prescribed in section 12, article VII, of the constitution of the state of Idaho.

(3) The board of tax appeals shall be as provided in chapter 38, title 63, Idaho Code.

(4) The state tax commission may organize itself, or may organize such administrative units under the direction and control of the state tax commission, as deemed necessary for proper and efficient operation in order to exercise the constitutional and statutory authority and functions assigned to the state tax commission by the provisions of this title, or by other laws.

(5) The state tax commission shall consist of four (4) members, not more than two (2) of whom shall belong to the same political party. The members of the state tax commission shall be appointed by the governor, by and with the consent of the senate; and shall be subject to removal by impeachment as provided in chapter 40, title 19, Idaho Code.

(6) Appointments, except appointments to fill vacancies, shall be for a term of six (6) years. Appointments to fill a vacancy shall be made by the governor, and the name of the appointee shall be submitted to the senate for confirmation at the next regular or extraordinary session, and upon confirmation of the appointment, the appointee shall hold office for the unexpired term.

(7) Each member of the state tax commission shall take, subscribe and file with the secretary of state an oath of office in the form, time and manner prescribed in chapter 4, title 59, Idaho Code. Each state tax commissioner shall be bonded to the state of Idaho in the form, time and manner prescribed in chapter 8, title 59, Idaho Code.

(8) The state tax commission shall have an office in Ada county and may establish temporary offices at any place within the state whenever necessary for the discharge of the state tax commission's duties.

(9) The state tax commission shall have an official seal, of which an impression and description shall be filed with the secretary of state. Judicial notice shall be taken of the seal of the state tax commission. Copies of papers, records, proceedings and documents in the possession of the state tax commission may be authenticated by affixation of the seal of the commission and the attestation of the chairman of the commission, and when so sealed and attested shall be received in evidence in all courts with the same effect as the originals.

History:

[63-101 added 1996, ch. 98, sec. 2, p. 309; am. 2001, ch. 183, sec. 28, p. 637.]
Idaho Code § 63-602L — Idaho Code / Title 63 / Chapter 6 / Section 63-602L
63-602L PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY.
Status: in_force

63-602L. Property exempt from taxation — Intangible personal property. (1) The following intangible personal property is exempt from taxation: capital stock and bonds. The deposits in national banks, state banks, and savings and loan associations. Shares and accounts of savings and loan associations, credit unions or associations organized under the laws of the state of Idaho for the purpose of accumulating the savings and funds of their members and lending the same to their members. Goodwill, customer lists, contracts and contract rights, patents, trademarks, custom computer programs as defined in section 63-3616, Idaho Code, copyrights, trade secrets, franchises, licenses, rights-of-way which are possessory only and not accompanied by title.

(2) The commission shall promulgate rules which shall provide for the exclusion of exempt intangible personal property from taxable value of operating property. Such rules shall allow each taxpayer the right to elect one (1) of the following three (3) methods for exclusion of exempt intangible personal property from its taxable value:

(a) Separate exclusion of the exempt intangible personal property at the system level value; or

(b) Separate exclusion of the exempt intangible personal property at the state allocated value; or

(c) Exclusion of the exempt intangible personal property by valuation of only tangible personal property and nonexempt intangible personal property using valuation models which do not impound or include values of the exempt intangible personal property.

History:

[63-602L, added 1996, ch. 98, sec. 7, p. 353; am. 1998, ch. 400, sec. 4, p. 1254.]
Idaho Code § 63-2701 — Idaho Code / Title 63 / Chapter 27 / Section 63-2701
63-2701 STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX.
Status: in_force

63-2701. Statement of electric generating companies — Tax. (1) In addition to the licenses and taxes now provided by law, each and every individual, firm, partnership, common law trust, corporation, association or other organization, now engaged or hereafter to engage in the generation, manufacture or production of electricity and electrical energy in the state of Idaho, through and by means of water power, for barter, sale, or exchange, and hereinafter referred to as the "producer," shall on or before the last day of each calendar month, render a statement to the state tax commission of the state of Idaho of all such electricity and electrical energy so generated, manufactured or produced by him or it in the state of Idaho, during the preceding calendar month and therewith pay a license tax of one-half mill per kilowatt hour on all such electricity and electrical energy so generated, manufactured or produced, except electricity and electrical energy generated or sold for use in manufacturing, mining, milling, smelting, refining and processing, as shown on such statement in the manner and within the time hereinafter provided.

(2) The state tax commission may by regulation provide for the filing of statements required in this section on a quarterly basis, in which case the statement shall be due on or before the last day of the calendar month following the end of the quarter to which the statement relates.

History:

[(63-2701) 1931, (E.S.), ch. 3, sec. 1, p. 57; I.C.A., sec. 61-2201; am. 1949, ch. 248, sec. 1, p. 506; am. 1970, ch. 224, sec. 2, p. 631; am. 1986, ch. 91, sec. 1, p. 268.]
Idaho Code § 63-3070 — Idaho Code / Title 63 / Chapter 30 / Section 63-3070
63-3070 PARTNERSHIP INCOME — FEDERAL ADJUSTMENTS.
Status: in_force

63-3070. Partnership income — Federal adjustments. (1) The definitions set forth in this chapter shall apply to this section unless modified in this section or unless the context clearly requires another definition.

(2) As used in this section:

(a) "Administrative adjustment request" means a request for an administrative adjustment filed by a partnership under section 6227 of the Internal Revenue Code.

(b) "Audited partnership" means a partnership subject to a partnership-level audit resulting in a federal adjustment.

(c) "Corporate partner" means a partner subject to tax under section 63-3025 or 63-3025A, Idaho Code.

(d) "Direct partner" means a partner that holds an interest directly in a partnership or pass-through entity.

(e) "Exempt partner" means a partner that is exempt from taxation under this chapter except on unrelated business taxable income.

(f) "Federal adjustment" means a change to an item or amount determined by the Internal Revenue Code that is used by a taxpayer to compute Idaho state income tax owed, whether that change results from action by the internal revenue service, including a partnership-level audit, or from the filing of an amended federal return, a federal refund claim, or an administrative adjustment request by the taxpayer.

(g) "Federal partnership representative" means the person the partnership designates for the taxable year as the partnership's representative or the person the internal revenue service has appointed to act as the federal partnership representative pursuant to section 6223(a) of the Internal Revenue Code.

(h) "Final determination date" means the following:

(i) Except as provided in subparagraphs (ii) and (iii) of this paragraph, if the federal adjustment arises from an internal revenue service audit or other action by the internal revenue service, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by internal revenue service decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by a representative of the internal revenue service and the taxpayer, the final determination date is the date on which the last party signed the agreement.

(ii) For federal adjustments arising from an internal revenue service audit or other action by the internal revenue service, if the taxpayer filed as a member of a combined report or consolidated return under Idaho law, the final determination date is the first day on which no related federal adjustments arising from such audit remain to be finally determined, as described in subparagraph (i) of this paragraph for the entire group.

(iii) If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, or if it is a federal adjustment reported on an amended federal return or other similar report filed pursuant to section 6225 (c) of the Internal Revenue Code, the final determination date is the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.

(i) "Final federal adjustment" means a federal adjustment that can no longer be modified because the final determination date for that federal adjustment has passed.

(j) "Indirect partner" means a partner in a partnership or pass-through entity that itself holds an interest directly or through another indirect partner in a partnership or pass-through entity.

(k) "Nonresident partner" means an individual, trust, or estate partner that is not a resident partner.

(l) "Partner" means a person that holds an interest directly or indirectly in a partnership or other pass-through entity.

(m) "Partnership-level audit" means an examination by the internal revenue service at the partnership level pursuant to sections 6221 through 6241 of the Internal Revenue Code, as amended by P.L. 114-74 and as in effect on November 2, 2015, that results in federal adjustments.

(n) "Reallocation adjustment" means a federal adjustment resulting from a partnership-level audit or an administrative adjustment request that changes the share of one (1) or more items of partnership income, gain, loss, expense, or credit allocated to direct partners.

(o) "Report of federal adjustments" means the taxpayer's report of final federal adjustments to the Idaho state tax commission, including an amended Idaho income tax return, information return, or a uniform multistate report.

(p) "Resident partner" means an individual, trust, or estate partner that is a resident in Idaho under section 63-3013, Idaho Code, for the relevant tax period.

(q) "Reviewed year" means the taxable year of a partnership that is subject to a partnership-level audit from which federal adjustments arise.

(r) "Tiered partner" means any partner that is a partnership or pass-through entity.

(s) "Unrelated business taxable income" has the same meaning as provided in section 512(a) of the Internal Revenue Code.

(3) Unless an election has been made pursuant to section 63-3026B, Idaho Code, a taxpayer shall report and pay any Idaho tax due with respect to final federal adjustments arising from an audit or other action by the internal revenue service or reported by the taxpayer on a timely filed amended federal income tax return, including a return or other similar report filed pursuant to section 6225(c)(2) of the Internal Revenue Code, or a federal claim for refund, by filing a report of federal adjustments with the state tax commission for the reviewed year and, if applicable, paying the additional Idaho tax owed by the taxpayer no later than one hundred eighty (180) days after the final determination date. This requirement shall not apply in the case of final federal adjustments required to be reported by a partnership and its partners using the procedures set forth in subsection (4) of this section and final federal adjustments required to be reported for federal purposes pursuant to section 6225(a)(2) of the Internal Revenue Code. If an election has been made pursuant to section 63-3026B, Idaho Code, the procedures and time frames set forth in this section shall apply to the electing partnership rather than the individual partners.

(4) Except for adjustments required to be reported for federal purposes pursuant to section 6225(a)(2) of the Internal Revenue Code and the distributive share of adjustments that has been reported as required under subsection (3) of this section, partnerships and partners shall report final federal adjustments arising from a partnership-level audit or an administrative adjustment request and make payments as follows:

(a) A state partnership representative shall act on behalf of the partnership as follows:

(i) With respect to an action required or permitted to be taken by a partnership under this subsection, and a proceeding under section 63-3048, Idaho Code, with respect to that action, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership. The partnership's direct partners and indirect partners shall be bound by those actions.

(ii) The state partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative.

(iii) The state tax commission may establish reasonable qualifications and procedures for designating a person other than the federal partnership representative to be the state partnership representative.

(b) Final federal adjustments subject to the requirements of this subsection, except for those subject to a properly made election pursuant to paragraph (c) of this subsection, shall be reported as follows:

(i) No later than ninety (90) days after the final determination date, the partnership shall:

1. File a completed report of federal adjustments, including information required by Idaho law, with the state tax commission;

2. Notify each of its direct partners of their distributive share of the final federal adjustments, including information required by the state tax commission; and

3. File an amended composite return for direct partners as required pursuant to section 63-3022L, Idaho Code, or an amended withholding return for direct partners as required pursuant to section 63-3035, Idaho Code, and pay the additional amount pursuant to sections 63-3024 and 63-3025, Idaho Code, that would have been due had the final federal adjustments been reported properly as required.

(ii) Except as provided under section 63-3025, Idaho Code, no later than one hundred eighty (180) days after the final determination date, each direct partner taxed pursuant to section 63-3025, Idaho Code, shall:

1. File a report of federal adjustments reporting its distributive share of the adjustments reported under subparagraph (i)2. of this paragraph, as required under section 63-3069, Idaho Code; and

2. Pay any additional amount of tax due as if the report of federal adjustments had been properly reported, plus any interest and penalty due under sections 63-3045, 63-3046, and 63-3075, Idaho Code, and less any credit for related amounts paid or withheld and remitted on behalf of the direct partner under subparagraph (i)3. of this paragraph.

(c)(i) Subject to the limitations provided in subparagraph (iii) of this paragraph, an audited partnership making an election under this paragraph shall, no later than ninety (90) days after the final determination date, file a completed report of federal adjustments, including the information required by section 63-3069, Idaho Code, and notify the state tax commission that it is making the election under this subsection.

(ii) Subject to the limitations provided in subparagraph (iii) of this paragraph, an audited partnership making an election under this paragraph shall, no later than one hundred eighty (180) days after the final determination date, pay, in lieu of taxes owed by its direct and indirect partners, an amount determined according to this subparagraph as follows:

1. Exclude from final federal adjustments the distributive share of these adjustments reported to a direct exempt partner not subject to tax under section 63-3025, Idaho Code;

2. For the total distributive shares of the remaining final federal adjustments reported to direct corporate partners subject to tax under section 63-3025, Idaho Code, and to direct exempt partners subject to tax under section 63-3025, Idaho Code, apportion and allocate such adjustments as provided in section 63-3027, Idaho Code, and multiply the resulting amount by the highest tax rate under section 63-3024, Idaho Code;

3. For the total distributive shares of the remaining final federal adjustments reported to nonresident direct partners subject to tax under section 63-3024, Idaho Code, determine the amount of the adjustments that is Idaho source income under section 63-3026A, Idaho Code, and multiply the resulting amount by the highest tax rate under section 63-3024, Idaho Code;

4. For the total distributive shares of the remaining final federal adjustments reported to tiered partners:

(A) Determine the amount of the adjustments of a type subject to sourcing to Idaho under section 63-3026A, Idaho Code, then determine the portion of this amount that would be sourced to Idaho by applying rules promulgated by the state tax commission;

(B) Determine the amount of the adjustments of a type not subject to sourcing to Idaho by a nonresident partner under section 63-3026A, Idaho Code;

(C) Of the amount determined in subparagraph (ii)4.(A) and (B) of this paragraph, determine the portion that, pursuant to rules promulgated by the state tax commission, is properly allocable to nonresident indirect partners or other partners not subject to tax on the adjustments or the portion that can be excluded under procedures for alternative reporting and payment method allowed under paragraph (e) of this subsection;

5. Multiply the total of the amounts determined in subparagraph (ii)4.(A) and (B) of this paragraph reduced by the amount determined in subparagraph (ii)4.(C) of this paragraph by the highest tax rate under section 63-3024, Idaho Code;

6. For the total distributive shares of the remaining final federal adjustments reported to resident direct partners subject to tax under section 63-3024, Idaho Code, multiply that amount by the highest tax rate under section 63-3024, Idaho Code; and

7. Add the amounts determined in subparagraph (ii)2., 3., 5., and 6. of this paragraph, along with interest and penalty as provided in sections 63-3045, 63-3046, and 63-3075, Idaho Code.

(iii) Final federal adjustments subject to this election exclude:

1. The distributive share of final audit adjustments that under section 63-3027, Idaho Code, and rules promulgated by the state tax commission, must be included in the unitary business income of any direct or indirect corporate partner, provided it can be reasonably determined by the audited partnership; and

2. Any final federal adjustments resulting from an administrative adjustment request.

(iv) An audited partnership not otherwise subject to any reporting or payment obligation to the state of Idaho that makes an election under this subsection consents to be subject to Idaho laws relating to reporting, assessment, payment, and collection of Idaho tax calculated under the election.

(d) The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners of those tiered partners that are subject to tax under sections 63-3024 and 63-3025, Idaho Code, are subject to the reporting and payment requirements of paragraph (b) of this subsection, and the tiered partners are entitled to make the elections provided in paragraphs (c) and (e) of this subsection. The tiered partners or their partners shall make the required reports and payments no later than ninety (90) days after the time for filing and furnishing statements to tiered partners and their partners as established under section 6226 of the Internal Revenue Code and the federal regulations thereunder. The state tax commission may promulgate rules to establish procedures and interim time periods for the reports and payments required by tiered partners and their partners and for making the elections under this subsection.

(e) Under procedures adopted by the state tax commission, an audited partnership or tiered partner may enter into an agreement with the state tax commission to use an alternative reporting and payment method, including applicable time requirements or any other provision of this subsection, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes, penalties, and interest due under the provisions of this subsection. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in this paragraph or paragraph (c) of this subsection, as appropriate.

(f)(i) The election made pursuant to paragraph (c) or (e) of this subsection is irrevocable unless the state tax commission, in its discretion, determines otherwise.

(ii) If properly reported and paid by the audited partnership or tiered partner, or by a partnership that has filed an election under section 63-3026B, Idaho Code, the amount determined in paragraph (c)(ii) of this subsection, or similarly under an optional election under paragraph (e) of this subsection, will be treated as paid in lieu of taxes owed by its direct and indirect partners, to the extent applicable, on the same final federal adjustments. The direct partners or indirect partners may not take any deduction or credit for this amount or claim a refund of the amount in this state. Nothing in this paragraph precludes a direct resident partner from claiming a credit against taxes paid to this state pursuant to section 63-3029, Idaho Code, for any amounts paid by the audited partnership or tiered partner on the resident partner's behalf to another state or local tax jurisdiction in accordance with the provisions of section 63-3029, Idaho Code.

(g) Nothing in this section shall be construed to prevent the state tax commission from assessing direct partners or indirect partners for taxes they owe, using the best information available, in the event that a partnership or tiered partner fails for any reason to timely make any report or payment required by this section or by section 63-3026B, Idaho Code.

(5) The state tax commission shall make adjustments as needed for any additional tax, interest, and penalties arising from final federal adjustments arising from an audit by the internal revenue service, including a partnership-level audit, or reported by the taxpayer on an amended federal income tax return or as part of an administrative adjustment request by the dates provided in this subsection.

(a) If a taxpayer files with the state tax commission a report of federal adjustments or an amended Idaho tax return as required within the period specified in subsection (3) or (4) of this section, the state tax commission may adjust any amounts, including in-lieu-of amounts, taxes, interest, and penalties arising from those federal adjustments if the state tax commission issues a notice of deficiency determination to the taxpayer no later than:

(i) The expiration of the limitations period specified in section 63-3068 or 63-3072, Idaho Code; or

(ii) The expiration of the one (1) year period following the date of the filing with the state tax commission of the report of federal adjustments.

(b) If the taxpayer fails to file the report of federal adjustments within the period specified in subsection (3) or (4) of this section, as appropriate, or the report of federal adjustments filed by the taxpayer omits final federal adjustments or understates the correct amount of tax owed, the state tax commission may assess amounts or additional amounts, taxes, interest, and penalties arising from the report of federal adjustments if it mails a notice of deficiency determination to the taxpayer by a date that is the latest of the following:

(i) The expiration of the limitations period specified in section 63-3068, Idaho Code;

(ii) The expiration of the one (1) year period following the date the report of federal adjustments was filed with the state tax commission; or

(iii) Absent fraud, the expiration of the six (6) year period following the final federal determination date.

(6) A taxpayer may make estimated payments to the state tax commission, following the process prescribed by the state tax commission, of Idaho tax expected to result from a pending internal revenue service audit prior to the due date of the report of federal adjustments without having to file the report with the state tax commission. The estimated tax payments shall be credited against any tax liability ultimately found to be due to Idaho and shall limit the accrual of further statutory interest on that amount. If the estimated tax payments exceed the final tax liability and statutory interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the excess, provided the taxpayer files a report of federal adjustments claiming a refund or credit of tax pursuant to section 63-3072, Idaho Code, no later than one (1) year following the final federal determination.

(7)(a) Except for final federal adjustments required to be reported for federal purposes under section 6225(a)(2) of the Internal Revenue Code, a taxpayer may file a claim for refund or credit of tax arising from federal adjustments made by the internal revenue service on or before the later of:

(i) The expiration of the last day for filing a claim for refund or credit of Idaho tax pursuant to section 63-3072, Idaho Code, including any extensions; or

(ii) One (1) year from the date a report of federal adjustments prescribed in subsection (3) or (4) of this section, as applicable, was due to the state tax commission, including any extensions pursuant to subsection (8) of this section.

(b) The report of federal adjustments shall serve as the means for the taxpayer to report additional tax due, report a claim for refund or credit of tax, and make other adjustments, including to its net operating losses, resulting from adjustments to the taxpayer's federal taxable income.

(8)(a) Unless otherwise agreed in writing by the taxpayer and the state tax commission, any adjustments by the state tax commission or by the taxpayer made after the expiration of the time period set forth in section 63-3068, Idaho Code, shall be limited to changes to the taxpayer's tax liability arising from federal adjustments.

(b) The time periods provided for in section 63-3069, Idaho Code, may be extended:

(i) Automatically, upon written notice to the state tax commission, by sixty (60) days for an audited partnership or tiered partner that has ten thousand (10,000) or more direct partners; or

(ii) By written agreement between the taxpayer and the state tax commission pursuant to section 63-3068(m), Idaho Code.

(c) Any extension granted under this subsection for filing the report of federal adjustments extends the last day prescribed by law for assessing any additional tax arising from the adjustments to federal taxable income and the period for filing a claim for refund or credit of taxes pursuant to section 63-3068, Idaho Code.

History:

[63-3070, added 2026, ch. 81, sec. 4, p. 430.]
Idaho Code § 63-3620F — Idaho Code / Title 63 / Chapter 36 / Section 63-3620F
63-3620F DISTRIBUTION OF TAX COLLECTED BY MARKETPLACE FACILITATORS AND OUT-OF-STATE RETAILERS.
Status: in_force

63-3620F. distribution of tax collected by marketplace facilitators and out-of-state retailers. (1) State sales and use taxes collected by retailers without a physical presence in Idaho, as described in section 63-3611(3)(h), Idaho Code, and state sales and use taxes collected on transactions facilitated for third-party sellers by marketplace facilitators, as described in section 63-3605E, Idaho Code, shall be distributed as provided in this section.

(2) All state sales and use taxes described in subsection (1) of this section shall be distributed by the state tax commission as follows:

(a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims under this section. All refunds authorized for payment by the state tax commission shall be paid through the state refund account and those moneys are continuously appropriated; and

(b) All remaining funds received pursuant to this section shall be distributed to the tax relief fund established in section 57-811, Idaho Code.

(3) Marketplace facilitators must obtain a separate seller's permit and collect and remit under that separate permit for state sales and use taxes collected on transactions facilitated for third-party sellers.

History:

[63-3620F, added 2019, ch. 320, sec. 4, p. 950; am. 2022, ch. 318, sec. 2, p. 1012; am. 2023, ch. 200, sec. 14, p. 552.]
Idaho Code § 63-3045B — Idaho Code / Title 63 / Chapter 30 / Section 63-3045B
63-3045B FINAL DECISIONS OF THE COMMISSION.
Status: in_force

63-3045B. Final decisions of the commission. (1) If a taxpayer does not file a protest within the sixty-three (63) day period allowed, the notice of deficiency of the tax commission becomes final on the day following the end of the protest period.

(2) If a taxpayer files a protest, but does not perfect the protest, the notice of deficiency of the tax commission becomes final on the twenty-ninth day following the date the tax commission notified the taxpayer that the protest was not perfected, except that the tax commission may reduce the amount of the deficiency during the twenty-nine (29) day period.

(3) When a perfected protest has been filed, the state tax commission shall, within fourteen (14) days thereof, provide the taxpayer with a written acknowledgment of the protest. After the acknowledgment, a final decision of the tax commission must be rendered within one hundred eighty (180) days from either:

(a) A request in writing, in a form prescribed by rules of the tax commission, from the taxpayer for a final decision on that issue; if the taxpayer requests such a decision, the tax commission may refuse to accept additional evidence or documentation or refuse to allow an appearance at any proceeding with the commission or any representative of the commission during such one hundred eighty (180) day period; or

(b) The conclusion of any hearing pursuant to section 63-3045(2)(a), Idaho Code, and the taxpayer has not requested or received any extension of time to present additional evidence or testimony.

(4) A final decision may be held in abeyance, notwithstanding the requirements of subsection (3) of this section, with the prior approval in writing of the taxpayer.

(5) If a final decision of the tax commission is not rendered or the protest is not resolved by compromise, consent or withdrawal of the notice of deficiency determination within the time limits established by subsection (3) of this section, the notice of deficiency shall be null and void ab initio, with prejudice.

(6) A final decision of the tax commission shall be issued in writing and mailed, delivered through secure electronic communication, or served upon the taxpayer within the time limits set forth herein. The final written decision of the tax commission shall, one hundred twenty (120) days after the date of the final written decision, be available for public inspection and copying pursuant to the provisions of section 74-102, Idaho Code, except:

(a) The taxpayer's name, address, taxpayer identification number, social security number, permit number, or other identifying information shall be removed from the final written decision of the tax commission that is made available to the public; and

(b) Any proprietary or other identifying information contained in the written decision that the taxpayer requests be excised shall be excised by the tax commission in the final written decision made available to the public. The taxpayer must make such request in writing before ninety-one (91) days have elapsed after the date of the final decision.

(7) The tax commission shall label each written decision with a unique identification number and shall keep a list containing each decision number and the date of issuance, as excised in accordance with the provisions of this section. A decision shall serve as precedent for the tax commission in future protest determinations unless information excised, court decisions, changes in the Idaho Code, or changes in applicable administrative rules overrule, supersede, modify, distinguish, or otherwise make inapplicable the written decision of the tax commission.

History:

[63-3045B, added 1993, ch. 94, sec. 4, p. 231; am. 1994, ch. 172, sec. 3, p. 391; am. 2015, ch. 141, sec. 161, p. 507; am. 2017, ch. 18, sec. 2, p. 31; am. 2017, ch. 19, sec. 2, p. 34; am. 2026, ch. 153, sec. 6, p. 701.]
Idaho Code § 63-2442 — Idaho Code / Title 63 / Chapter 24 / Section 63-2442
63-2442 EXCHANGE OF INFORMATION AGREEMENTS.
Status: in_force

63-2442. Exchange of information agreements. For the purpose of administering the provisions of this chapter, the commission and the Idaho transportation department may enter into such written agreements for the exchange of information or delegation of authority or both as the commission and the department may find necessary to properly implement the letter and intent of the provisions of this chapter.

History:

[63-2442, added 1984, ch. 87, sec. 12, p. 178.]