Idaho Code § 63-708 — Idaho Code / Title 63 / Chapter 7 / Section 63-708
63-708 RECOVERY OF ERRONEOUS CLAIMS.
Status: in_force

63-708. Recovery of erroneous claims. Within three (3) years of payment, the state tax commission may recover any erroneous or incorrect payment made under sections 63-701 through 63-710, Idaho Code, from any "claimant" as defined in section 63-701(1), Idaho Code. The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-701 through 63-710, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-701 through 63-710, Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-701 through 63-710, Idaho Code, be described as tax relief liens and proceedings. In connection with such sections, a deficiency shall consist of any amount erroneously claimed by or paid to a claimant under sections 63-701 through 63-710, Idaho Code.

History:

[63-708, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 29, p. 328.]
Idaho Code § 63-1405 — Idaho Code / Title 63 / Chapter 14 / Section 63-1405
63-1405 REMOVAL OF OFFICERS.
Status: in_force

63-1405. Removal of officers. Any county officer upon whom any duties devolve under the revenue laws of this state, who willfully neglects or refuses to perform any such duty, may be removed from office in the manner prescribed by law. When proceedings are commenced to remove such officer, the county commissioners, or in case such officer be a commissioner, then the district judge, may suspend such officer from his powers and duties under the revenue laws, and appoint a competent person in his place until a proper tribunal has either removed or acquitted such suspended officer. Any act relating to the appraisal of property, the assessment of property, the levy or collection of property taxes, or the sale of property for nonpayment of property taxes, performed by any such temporary officer, is valid and of the same force and effect as if performed by a duly qualified officer, elected to such office; provided, that such temporary officer has been bonded, as is required of persons duly elected to such office.

History:

[63-1405 added 1996, ch. 98, sec. 15, p. 398.]
Idaho Code § 63-602OO — Idaho Code / Title 63 / Chapter 6 / Section 63-602OO
63-602OO PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.
Status: in_force

63-602OO. Property exempt from taxation — oil or gas related wells. The following property is exempt from taxation: wells drilled for the production of oil, gas or hydrocarbon condensate.

History:

[63-602OO, added 2013, ch. 109, sec. 1, p. 259.]
Idaho Code § 63-4004 — Idaho Code / Title 63 / Chapter 40 / Section 63-4004
63-4004 HARASSMENT OR ABUSE.
Status: in_force

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

(a) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.

(b) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.

(c) The publication of a list of persons who allegedly refuse to pay tax obligations.

(d) Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.

(e) The placement of telephone calls without meaningful disclosure of the caller's identity except in connection with a criminal investigation.

(2) The mailing or service of any notice or other document required or authorized by law as a part of the administration and collection of a tax is not prohibited in this section.

History:

[63-4004, added 1993, ch. 94, sec. 14, p. 241; am. 1994, ch. 172, sec. 9, p. 396.]
Idaho Code § 63-314 — Idaho Code / Title 63 / Chapter 3 / Section 63-314
63-314 COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.
Status: in_force

63-314. County valuation program to be carried on by assessor. (1) It shall be the duty of the county assessor of each county in the state to conduct and carry out a continuing program of valuation of all taxable properties under his jurisdiction pursuant to such rules as the state tax commission may prescribe, to the end that all parcels of property under the assessor's jurisdiction are assessed at current market value. In order to promote uniform assessment of property in the state of Idaho, taxable property shall be appraised or indexed annually to reflect current market value. In order to achieve this goal, all taxable property in a county shall be appraised at least once every five (5) years, except as provided in subsection (6). Beginning in 2003, or year one (1) of any five (5) year cycle not less than fifteen percent (15%) of the taxable properties in the county shall be appraised during that year; by the end of year two (2) not less than thirty-five percent (35%) of the taxable properties in the county shall have been appraised during that year and the previous year; by the end of year three (3) not less than fifty-five percent (55%) of the taxable properties in the county shall have been appraised during that year and the previous two (2) years; by the end of year four (4) not less than seventy-five percent (75%) of the taxable properties in the county shall have been appraised during that year and the previous three (3) years; and by the end of year five (5) all one hundred percent (100%) of the taxable properties within the county shall have been appraised during that year and the previous four (4) years. Annually, all taxable property, not appraised that year, shall be indexed to reflect current market value for assessment purposes using market value property transactions and results of the annual appraisal of taxable property. The county assessor shall maintain in the respective offices sufficient records to show when each parcel or item of property was last appraised. The appraisal required by this section shall include a plan outlining the continuing valuation program. Said plan shall be submitted to the state tax commission for approval on or before the first Monday in February, 1997, and no less frequently than every fifth year thereafter. The state tax commission shall not approve any plan that fails to provide for adequate appraisal and valuation of all taxable properties in any county.

(2) The state tax commission is hereby authorized, empowered and directed to promulgate rules for the implementation of this program, and to provide any such county assessor with such supervision and technical assistance as may be necessary.

(3) The county commissioners of each county shall furnish the assessor with such additional funds and personnel as may be required to carry out the program hereby provided, and for this purpose may levy annually a property tax of not to exceed four-hundredths percent (.04%) of the market value for assessment purposes on all taxable property in the county to be collected and paid into the county treasury and appropriated to the property valuation fund which is hereby created.

(4) If compliance with the requirements of subsection (1) is not obtained, or if any county fails to meet the goals set in subsection (1), the state tax commission may proceed as required by section 63-316, Idaho Code. If a county fails to meet the timelines in subsection (1), the state tax commission shall require a remediation plan.

(5) As used in this section the term "adequate appraisal and valuation of all taxable properties in any county" means a process which includes a field inspection of not less than the number of taxable properties necessary to meet the requirements of subsection (1). Appraisal also includes collection, verification and analysis of market value sales, applicable income and expense data and building cost information, and application of this information to predict market value.

(6) The board of county commissioners may request that the Idaho state tax commission grant an extension of the five (5) year reappraisal deadline set forth in subsection (1). The request shall be in writing and shall set forth the reason(s) that the county is unable to complete the reappraisal process as required by subsection (1) and shall set forth the measures the county will undertake in order to complete the reappraisal program within the extension of time requested. In no case shall an extension exceed two (2) years. The state tax commission may approve or deny any request for an extension and shall notify the board of county commissioners of its decision in writing. The state tax commission shall not approve any extension absent a showing by the county of extraordinary circumstances. Extraordinary circumstances may include, but are not limited to, natural disasters or unforeseen circumstances that result in extreme financial hardship to the county. Circumstances that will not qualify for an extension may include, but are not limited to, failure to adequately fund the county valuation program as provided by this section, malfeasance, or mismanagement by a current elected official. The state tax commission shall not grant the extension provided in this section if studies conducted by the commission indicate that any category of property affected by such extension is not assessed at market value.

(7) The Idaho state tax commission shall report back to the Idaho house of representatives revenue and taxation committee and the senate local government and taxation committee whenever an extension authorized under subsection (6) is granted.

History:

[63-314, added 1996, ch. 98, sec. 4, p. 333; am. 1997, ch. 117, sec. 14, p. 314; am. 2000, ch. 196, sec. 1, p. 487; am. 2003, ch. 34, sec. 1, p. 152.]
Idaho Code § 63-3622OO — Idaho Code / Title 63 / Chapter 36 / Section 63-3622OO
63-3622OO LABOR FOR NEW VEHICLE ACCESSORIES.
Status: in_force

63-3622OO. Labor for new vehicle accessories. (1) There is hereby exempted from the taxes imposed by this chapter a motor vehicle dealer's labor or service charge to add accessories to new factory-delivered vehicles, when sold in conjunction with the new vehicle.

(2) For the purposes of this section:

(a) "Accessories" means an object, feature, or device that does not come standard with a motor vehicle to a motor vehicle dealer from a vehicle manufacturer or distributor, but may be ordered by the retail customer as an addition to the motor vehicle to enhance the performance, effectiveness, or beauty of the motor vehicle. Examples include, but are not limited to, saddlebags for a motorcycle, truck bed coating, and storage racks, chemical or film paint sealant, rustproofing, undercoating, stereo or sound systems, anti-theft devices, alarm systems, wheel locks, window tinting, splash guards, or fabric protection for motor vehicles. "Accessories" does not mean a service or maintenance contract.

(b) "Motor vehicle" means a passenger car, moped, motorbike, motorcycle, motor-driven cycle, motorized wheelchair, electric personal assistive mobility device, neighborhood electric vehicle, specialty off-highway vehicle, all-terrain vehicle, utility type vehicle, all as defined in chapter 1, title 49, Idaho Code, or a vessel, as defined in section 63-3622R(a)(4), Idaho Code, or any other motorized vehicle not described in this paragraph. "Motor vehicle" does not mean aircraft as defined in section 21-101, Idaho Code, a bus, motor home, recreational vehicle, park model recreational vehicle, farm tractor or other self-propelled farm equipment, any type of trailer, special mobile equipment, commercial vehicle or truck exceeding eight thousand (8,000) pounds, or authorized emergency vehicle, all as defined in chapter 1, title 49, Idaho Code.

History:

[63-3622OO, added 2019, ch. 52, sec. 1, p. 140.]
Idaho Code § 63-3625 — Idaho Code / Title 63 / Chapter 36 / Section 63-3625
63-3625 SECURITY FOR TAX.
Status: in_force

63-3625. Security for tax. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided hereafter, shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this act or ten thousand dollars ($10,000), whichever amount is the lesser. In the case of persons habitually delinquent in their obligations under this act, the amount of the security shall not be greater than five (5) times the estimated average monthly amount payable by such persons pursuant to this act or ten thousand dollars ($10,000), whichever is the lesser. The amount of the security may be increased or decreased by the state tax commission at any time, subject to the limitations above set forth.

The state tax commission may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or the state of Idaho which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest or penalties due on any amount required to be collected. Notice of the sale must be given to the person who deposited the security at least ten (10) days before the sale; such notice may be given personally or by mail addressed to the person at the address furnished to the state tax commission and as it appears in the records of the state tax commission. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.

History:

[63-3625, added 1965, ch. 195, sec. 25, p. 408.]
Idaho Code § 63-602E — Idaho Code / Title 63 / Chapter 6 / Section 63-602E
63-602E PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.
Status: in_force

63-602E. Property exempt from taxation — Property used for school or educational purposes. (1) The following property is exempt from taxation: all property used exclusively for nonprofit school or educational purposes, property used for charter school purposes, and all property from which no profit is derived and which is held or used exclusively for endowment, building or maintenance purposes of schools or educational institutions.

(2) If property is used primarily for nonprofit school purposes or charter school purposes and for business purposes from which a revenue is derived, which revenue is not related to the educational purpose for which the nonprofit school or charter school exists, the assessor shall determine the value of the entire property, of the part used for nonprofit school purposes or charter school purposes, and of the part used for such unrelated business purposes. The portion of the building used for nonprofit school purposes or charter school purposes and for business and administration of the nonprofit school or charter school shall be exempt from taxation.

(3) Possessory interests in improvements on state college or state university owned land used exclusively for student housing, college or university operated dining, or other education related purposes approved by the state board of education and board of regents of the university of Idaho as proper for the operation of such state college or university shall be exempt from taxation.

History:

[63-602E, added 1996, ch. 98, sec. 7, p. 350; am. 2003, ch. 222, sec. 1, p. 574; am. 2006, ch. 366, sec. 1, p. 1104; am. 2010, ch. 254, sec. 2, p. 645.]
Idaho Code § 63-717 — Idaho Code / Title 63 / Chapter 7 / Section 63-717
63-717 REIMBURSEMENT BY STATE TAX COMMISSION.
Status: in_force

63-717. 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 property taxes deferred as provided in sections 63-712 through 63-721, Idaho Code, as shown on the property tax reduction roll required under section 63-707, Idaho Code, as modified by actions of the state tax commission relating to claims approved or disapproved 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. The payments may be combined with payments made under section 63-709, Idaho Code.

(2) The total amount of reimbursement payable to all counties under this section shall not exceed five million dollars ($5,000,000) in regard to property taxes for one (1) calendar year. In the event that the amount of taxes approved for deferral exceeds five million dollars ($5,000,000), the amount of taxes deferred for each qualifying property shall be reduced proportionately and the balance of property tax not deferred shall be entered on the property tax notice required by section 63-902, Idaho Code, and shall be payable as required by chapter 9, title 63, Idaho Code.

History:

[63-717, added 2006, ch. 234, sec. 1, p. 695; am. 2021, ch. 238, sec. 3, p. 729.]
Idaho Code § 63-3813 — Idaho Code / Title 63 / Chapter 38 / Section 63-3813
63-3813 CONCLUSIVE DECISION.
Status: in_force

63-3813. Conclusive decision. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order of the board of tax appeals directing a market value change for taxable property that is not further appealed shall be fixed for the current year appealed and there shall be no increase in value for the subsequent assessment year when no physical change occurs to the property; provided however, that annual trending or equalization applied to all properties of a property class or category within the county or a clearly defined area shall still apply. If the order requires repayment or refund of taxes these shall be repaid or refunded by the proper authorities and, if the order affirms or establishes a liability for the payment of taxes, the usual procedure for collection of such taxes shall continue or commence.

History:

[63-3813, added 1969, ch. 453, sec. 13, p. 1195; am. 2002, ch. 332, sec. 1, p. 938.]
Idaho Code § 63-716 — Idaho Code / Title 63 / Chapter 7 / Section 63-716
63-716 DEFERRAL — INTEREST — LIEN — PRIORITY.
Status: in_force

63-716. Deferral — Interest — Lien — Priority. (1) Upon approval by the state tax commission, payment of any amount of property tax due for the year to which the election relates, after application of the property tax relief available under sections 63-701 through 63-710, Idaho Code, and subject to the limitation in section 63-717(2), Idaho Code, in regard to the qualified property subject to the election, shall be deferred until the deferral is terminated under section 63-718, Idaho Code.

(2) During the period of deferral, interest shall accrue on the amount deferred at the annual rate of interest provided in section 63-3045, Idaho Code.

(3) The lien imposed by section 63-206, Idaho Code, shall continue to be a lien on the property in the amount of deferred taxes and interest thereon. The state tax commission shall file with the county recorder of the county in which the property is located a notice of lien for deferred property taxes. Notwithstanding the provisions of section 63-206, Idaho Code, the lien for deferred taxes and interest shall not be a first and prior lien but shall take its priority from the date and time of filing of the notice of lien.

History:

[63-716, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 5, p. 181; am. 2021, ch. 238, sec. 2, p. 729.]
Idaho Code § 63-1604 — Idaho Code / Title 63 / Chapter 16 / Section 63-1604
63-1604 LOCAL IMPACT COMMITTEE.
Status: in_force

63-1604. Local impact committee. If a local impact committee is ordered pursuant to section 63-1603, Idaho Code, the board of county commissioners shall appoint the members of the committee. The committee shall consist of a member of the governing board of each taxing district in which any part of the property of the taxpayer is or will be situated during the term of the impact period, the county assessor, and the chairman of the board of county commissioners, who shall be the permanent chairman of the local impact committee. The board of county commissioners, with the advice of the committee, shall:

(1) Work with the taxpayer to determine the impact on public facilities for a period of not to exceed ten (10) years;

(2) Develop a plan for construction, expansion, or operation of public facilities for a period of not to exceed ten (10) years;

(3) Estimate the total amount of ad valorem taxes that the taxpayer will become obligated to pay for a period of not to exceed ten (10) years, and the estimated amount of taxes that may be prepaid during the first one-half of the impact period;

(4) Determine the priority of public facilities that are to be funded from prepaid ad valorem taxes, the taxing districts which will receive such prepaid ad valorem taxes, the dollar amount of such taxes, and the taxing districts which need to provide a credit during the term of the impact period to the taxpayer for prepaid ad valorem taxes.

History:

[63-1604, added 1980, ch. 226, sec. 1, p. 506.]
Idaho Code § 63-602HH — Idaho Code / Title 63 / Chapter 6 / Section 63-602HH
63-602HH PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.
Status: in_force

63-602HH. Property exempt from taxation — Significant capital investments. (1) The net taxable value of all property of a taxpayer in excess of eight hundred million dollars ($800,000,000) located within a single county in Idaho shall be exempt from property taxation and any special assessment.

(2) The property included in the calculation of the exemption set forth in this section shall include all real property owned, and all personal property owned, leased, or rented that would otherwise be subject to property tax; provided however, with respect to leased or rented personal property, only that portion of the property which a taxpayer is contractually liable for payment of property taxes thereon shall be included in the calculation of the exemption.

(3) Leased or rented personal property, included in the calculation of the exemption provided by this section shall not be assessable against the owner of such property.

(4) The exemption set forth in this section shall apply first to owned real and personal property and, if exhausted, shall then apply to leased or rented personal property.

(5) The taxpayer owning, leasing, or renting the property included in the calculation of the exemption shall designate the property to which the exemption applies.

(6) The exemption set forth in this section shall not be available to any taxpayer with respect to a given year who, in the immediately preceding calendar year, failed to make significant capital investments of at least twenty-five million dollars ($25,000,000), by the acquisition or improvement of real or personal property located within the county referred to in subsection (1) of this section.

(7) The exemption set forth in this section shall not be available to any taxpayer with respect to a given year who, as of the first day of such year, did not employ or engage on a regular full-time basis, or the equivalent thereof, at least one thousand five hundred (1,500) workers within the county referred to in subsection (1) of this section.

(8) Except for the exemption provided for in subsection (4) of section 63-3029B, Idaho Code, no other exemption from property tax or any special assessment provided by the statutes of this state shall be applicable to any property described in subsection (2) of this section with respect to a year in which the exemption set forth in subsection (1) of this section applies to any of the same property.

(9) 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.

(10) The state tax commission shall adopt all rules that may be necessary to implement this section.

History:

[63-602HH, added 2005, ch. 284, sec. 1, p. 922; am. 2006, ch. 59, sec. 1, p. 183.]
Idaho Code § 63-2558 — Idaho Code / Title 63 / Chapter 25 / Section 63-2558
63-2558 RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION.
Status: in_force

63-2558. Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection. Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the commission for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered, and such other information as the commission may require. These records shall be preserved for five (5) years from the date of delivery of the tobacco products.

History:

[63-2558, added 1972, ch. 289, sec. 8, p. 725.]
Idaho Code § 63-110 — Idaho Code / Title 63 / Chapter 1 / Section 63-110
63-110 PROPERTY AND SPECIAL TAXES.
Status: in_force

63-110. Property and special taxes. The state tax commission must complete the equalization of assessments throughout the state during its meeting as the state board of equalization, after receipt of each county auditor's abstract of the property roll, no later than the fourth Monday of August in the year in which such assessments are made, and, if there is to be a state property tax, shall on that day determine the amount of state property tax which each county must collect and remit to the state, by apportioning the total state property tax among the several counties in the state in the exact proportion that the total equalized valuation of each county, as shown by the property roll for the current year, and the subsequent and missed property rolls for the preceding year, bears to the total equalized valuation of the state from such rolls of all the counties in the state. The state tax commission shall also determine the amount of special state taxes, if any, which each county must collect and remit to the state, and the total amount of such state property and special state taxes found to be due from each county shall be certified to the county auditor of such county by the chairman of the state tax commission, and the county auditor shall, upon receipt of such certificate, file the same in his office; provided, that the total amount of all special state taxes levied for the current year upon property entered upon the subsequent and missed property rolls of each county for such year shall be certified to the county auditor of such county by the chairman of the state tax commission upon receipt of the county auditor's abstract of the subsequent and missed property rolls.

History:

[63-110, added 1996, ch. 98, sec. 2, p. 317; am. 2014, ch. 77, sec. 1, p. 202.]
Idaho Code § 63-117 — Idaho Code / Title 63 / Chapter 1 / Section 63-117
63-117 PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS.
Status: in_force

63-117. Payment of taxes by credit card and other commercially acceptable means. (1) The state tax commission, in cooperation with the state treasurer, may accept payment by credit card, debit card or other commercially acceptable means, including through an electronic payment processor, from any person making any payment to the state tax commission of taxes or other amounts due under any law administered by the commission. If the payment is made by credit card, debit card, charge card, or similar method, the liability is not finally discharged and the person has not paid the tax until the department receives payment or credit from the institution responsible for making the payment or credit. Upon receipt, the amount shall be deemed paid on the date the charge was made.

(2) The commission may pay, through discount or otherwise, any fee to a financial institution, credit card company or electronic payment processor, for a payment made pursuant to this section from the proceeds of the taxes or other amounts paid prior to any other distribution of the proceeds required by law. The necessary portion of the proceeds collected under this section is hereby appropriated for the purpose of paying the fee.

History:

[63-117, added 1999, ch. 113, sec. 1, p. 341; am. 2012, ch. 5, sec. 1, p. 8.]
Idaho Code § 63-104 — Idaho Code / Title 63 / Chapter 1 / Section 63-104
63-104 HOLDING OTHER OFFICES.
Status: in_force

63-104. Holding other offices. The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commission. Any member or employee of the tax commission may serve in the national guard or armed forces of the United States. Further, any member or employee of the tax commission may be appointed or elected to other office, when that office is without compensation beyond reimbursement for actual expenses, so long as service in the office does not conflict with the duties of the tax commission.

History:

[63-104 added 1996, ch. 98, sec. 2, p. 311.]
Idaho Code § 63-1315 — Idaho Code / Title 63 / Chapter 13 / Section 63-1315
63-1315 FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION.
Status: in_force

63-1315. funding of a judicially confirmed obligation. (1) A nonschool taxing district having a population of less than seven thousand five hundred (7,500) may certify a budget request for an amount of property tax revenues to finance an annual budget in excess of the limitations imposed by section 63-802, Idaho Code, for the purpose of paying an obligation that has been judicially confirmed pursuant to chapter 13, title 7, Idaho Code, provided that all of the following conditions are met:

(a) The taxing district has, within the previous five (5) years, held at least three (3) elections to obtain voter approval to incur the debt;

(b) The taxing district first budgets the maximum amount of property tax permitted pursuant to section 63-802, Idaho Code, including any available forgone amount;

(c) All surplus funds available to the taxing district are used to pay the obligation;

(d) The obligation was judicially confirmed after March 1, 2018, but before December 31, 2019;

(e) The obligation amount exceeds one-third (1/3) of the property tax revenues used to finance the taxing district's highest annual budget in the preceding three (3) years; and

(f) The amount in excess of the limitations imposed by section 63-802, Idaho Code, authorized by this section does not increase the budget that would otherwise be applicable by more than the amount raised by a levy rate of one-tenth of one percent (0.1%).

(2) The provisions of subsection (1) of this section pertain regardless of whether the obligation is paid in cash, redeemable warrants, the proceeds of bonded indebtedness permitted as an ordinary and necessary expense, or any combination of these methods of payment.

(3) The state tax commission may promulgate rules necessary to administer the provisions of this section.

(4) The levy resulting from the provisions of subsection (1) of this section may be imposed only until the obligation is paid in full.

History:

[63-1315, added 2019, ch. 205, sec. 1, p. 625.]
Idaho Code § 63-3622WW — Idaho Code / Title 63 / Chapter 36 / Section 63-3622WW
63-3622WW IDAHO SEMICONDUCTORS FOR AMERICA ACT.
Status: in_force

63-3622WW. idaho semiconductors for america act. (1) This section shall be known and may be cited as the "Idaho Semiconductors for America Act."

(2) It is the intent of the legislature that the Idaho semiconductors for America act will meet all criteria set forth in federal law and program guidelines from the United States department of commerce or other delegated agency of the federal government to implement the domestic fabrication, assembly, testing, advanced packaging, or research and development of semiconductors to mitigate domestic supply chain risks, increase economic competitiveness, protect intellectual property, and decrease national security risks.

(3) On and after July 1, 2022, there is exempted from the taxes imposed by this chapter the purchase or use of construction and building materials directly used for a qualifying purpose by a qualifying covered entity for a qualifying project in Idaho during the project term. To qualify for the exemption in this section, an applicant must submit a project outline to the Idaho department of commerce on or before December 31, 2026. Modifications to an approved qualifying project outline must be submitted to the Idaho department of commerce on or before December 31, 2040.

(4) As used in this section:

(a) "Construction and building materials" means materials and supplies permanently installed or placed in or on a qualifying project. The term does not mean equipment, tools, and supplies used to construct or build the project.

(b) "Covered contractor" means any contractor, including subcontractors, that incurs costs and taxes from work done for a qualifying covered entity for a qualifying project.

(c) "Covered entity" means a private entity, a consortium of private entities, or a consortium of public and private entities with a demonstrated ability to engage in a qualifying project.

(d) "Project term" means the time period beginning on July 1, 2022, and ending upon the completion of the construction of the qualifying project, but no later than December 31, 2040.

(e) "Qualifying covered entity" means a covered entity that submits a qualifying project outline to the Idaho department of commerce that:

(i) Qualifies for a new, meaningful semiconductor incentive offered by the federal government for the purpose of implementing the domestic fabrication, assembly, testing, advanced packaging, or research and development of semiconductors to mitigate domestic supply chain risks, increase economic competitiveness, protect intellectual property, decrease national security risks, and any other reasons deemed necessary by the federal government. Meaningful incentives by the federal government include but are not limited to funding the CHIPS for America act, 15 U.S.C. 4651 through 4658, or providing and funding other such semiconductor investment tax credits; and

(ii) Qualifies for a meaningful incentive from the state of Idaho for a qualifying project for a qualifying purpose. Examples of meaningful incentives from the state of Idaho include but are not limited to the Idaho reimbursement incentive act, sections 67-4737 through 67-4744, Idaho Code; the Idaho small employer incentive act of 2005, chapter 44, title 63, Idaho Code; and the Idaho new capital investments incentives act of 2008, chapter 45, title 63, Idaho Code.

(f) "Qualifying project" means a new project for a qualified purpose by a covered entity.

(g) "Qualifying project outline" means a document submitted by a qualified covered entity to the Idaho department of commerce describing a new semiconductor project in Idaho that meets the definitions of a qualifying project in this section.

(h) "Qualifying purpose" means activities conducted in Idaho to construct, expand, or modernize a facility for the fabrication, assembly, testing, advanced packaging, or research and development of semiconductors, including a facility used primarily for qualified research for such purposes based on the criteria in section 41 of the Internal Revenue Code, including:

(i) A facility built for purposes of discovering information used for semiconductor fabrication, assembly, testing, or advanced packaging;

(ii) A technological facility built for semiconductor fabrication, assembly, testing, or advanced packaging;

(iii) A facility that is intended to be useful in the development of a new or improved business component of the qualifying covered entity used in semiconductor fabrication, assembly, testing, or advanced packaging; or

(iv) A facility where substantially all of the activities occurring at or in it constitute elements of a process of experimentation for semiconductor fabrication, assembly, testing, or advanced packaging for a purpose described in 26 U.S.C. 41(d)(3).

(5) The provisions of this section are contingent on the enactment and funding of a federal law providing a new and meaningful federal semiconductor incentive by December 31, 2026. If no such incentive is enacted and funded on or before December 31, 2026, no project or covered entity may qualify for an exemption under this section.

History:

[63-3622WW, added 2022, ch. 162, sec. 1, p. 552.]
Idaho Code § 63-714 — Idaho Code / Title 63 / Chapter 7 / Section 63-714
63-714 APPLICATION — DEFERRAL OF PROPERTY TAX.
Status: in_force

63-714. Application — Deferral of property tax. (1) A qualified claimant, as defined in section 63-713(1)(a), Idaho Code, may elect, upon the application for property tax relief filed under section 63-703, Idaho Code, to defer payment of any property tax due, including delinquencies, interest, late charges, costs, and fees. A qualified claimant, as defined in section 63-713(1)(b), Idaho Code, may apply for property tax deferral under sections 63-712 through 63-721, Idaho Code. The state tax commission shall prescribe the form and manner by which the election must be made and may require that the application include information establishing the outstanding balance of any encumbrances, proof of insurance of an amount adequate for the amount of deferred tax and interest, and such other information as the state tax commission reasonably determines to be necessary. The state tax commission may require written or other proof of the encumbrances or casualty insurance in such form as the state tax commission may determine.

(2) No application for deferral of property taxes shall be granted if:

(a) The application fails to show sufficient equity in that property; or

(b) The application fails to show proof of insurance of an amount adequate for the amount of the deferred tax and interest.

(3)(a) Applications for deferral of property taxes submitted after the September deadline pursuant to section 63-715, Idaho Code, and before December 31, shall be accepted and processed after January 1 of the following year with no interest or penalties accruing for the time period between the application submission and the receipt by the county of reimbursement payment from the state tax commission pursuant to section 63-717, Idaho Code.

(b) Applications that include property tax delinquencies for more than two (2) property tax years shall be submitted by the September deadline.

(4) For a qualified claimant who owes property taxes for one (1) or more tax years, the deferral of property taxes provided in this section shall include in the deferral any outstanding balance owed in property taxes on the property, including delinquencies, interest, late charges, costs, and fees.

(5) Nothing in this section shall preclude a qualified claimant from applying for property tax deferral on qualified property in any subsequent years.

History:

[63-714, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 2, p. 670; am. 2013, ch. 22, sec. 2, p. 42; am. 2025, ch. 299, sec. 1, p. 1252.]
Idaho Code § 63-214 — Idaho Code / Title 63 / Chapter 2 / Section 63-214
63-214 DESCRIPTION OF PROPERTY.
Status: in_force

63-214. Description of property. In all proceedings relating to the assessment of property for taxation, or the levy and collection of property taxes, it shall be sufficient to designate the amount of property taxes and the amount, value and description of property by tax number, initial letters, abbreviations, figures, fractions and exponents. Such designations must be sufficiently plain to clearly set forth the amount of property taxes and the amount, value and description of the property. All property which has been sold for property taxes and all foreclosure proceedings on property under this title must be fully and accurately described.

History:

[63-214 added 1996, ch. 98, sec. 3, p. 324.]
Idaho Code § 63-220 — Idaho Code / Title 63 / Chapter 2 / Section 63-220
63-220 TAX EXTENSIONS AS DISASTER RELIEF.
Status: in_force

63-220. Tax extensions as disaster relief. (1) The board of county commissioners of any Idaho county declared by the governor of the state of Idaho as a natural disaster area may grant an extension of time for any filings or payments required under section 63-302(1), 63-602G, 63-706 or 63-903, Idaho Code, to those persons whose ability to timely comply with their filing or payment requirement is adversely affected by a natural disaster set forth in the declaration.

(2) Before granting any extension the board of county commissioners shall provide a procedure for affected taxpayers to justify the extension and provide such other information as the board may require to support the taxpayer's application.

(3) No extension granted under this section shall be for a period in excess of sixty (60) days.

(4) In all cases where the board has granted an extension under this section, payment of the tax shall not be subject to any late filing penalty or interest if payment of the tax is made on or before the extended due date. Failure to make payments on or before the extended due date will thereafter cause the imposition of penalty and interest.

(5) When, as a result of relief granted under this section, a county official or state agency is unable to comply with a provision in this title requiring an action by a specified date, the action may be delayed only for such reasonably necessary time as the state tax commission approves, but not to exceed sixty (60) days.

History:

[63-220, added 1997, ch. 64, sec. 2, p. 136.]
Idaho Code § 63-3072 — Idaho Code / Title 63 / Chapter 30 / Section 63-3072
63-3072 CREDITS AND REFUNDS.
Status: in_force

63-3072. Credits and refunds. (a) Subject to the provisions of subsections (b), (c) and (h) of this section, where there has been an overpayment of the tax imposed by the provisions of this chapter, the amount of such overpayment shall be credited against any tax administered by the state tax commission which tax is then due from the taxpayer, and any balance of such excess shall be refunded to the taxpayer.

(b) Except in regard to amounts withheld as provided in section 63-3035, 63-3035A or 63-3036, Idaho Code, or amounts paid as estimated payments under section 63-3036A, Idaho Code, or amounts paid as backup withholding under section 63-3036B, Idaho Code, a claim for refund of tax, penalties, or interest paid shall be made within the later of three (3) years of the due date of the return, without regard to extensions, or three (3) years from the date the return was filed, and a claim for credit of tax, penalties, or interest paid shall be made within the later of ten (10) years of the due date of the return, without regard to extensions, or ten (10) years from the date the return was filed. However, with regard to remittances received with an extension of time to file, or a tentative return, a claim for credit or refund of such remittances shall be made within three (3) years from the due date of the return without regard to extensions.

(c) With regard to amounts withheld as provided in section 63-3035, 63-3035A or 63-3036, Idaho Code, or amounts paid as estimated payments under section 63-3036A, Idaho Code, or amounts paid as backup withholding under section 63-3036B, Idaho Code, a claim for refund shall be made within three (3) years from the due date of the return, without regard to extensions, for the taxable year in respect to which the tax was withheld or paid, and a claim for credit shall be made within ten (10) years from the due date of the return, without regard to extensions, for the taxable year with respect to which the tax was withheld or paid. However, with regard to an individual who is entitled to an extension of time as provided in section 7508 of the Internal Revenue Code, the three (3) year period provided in this subsection for claiming a credit or refund shall be extended by the number of days disregarded under section 7508 of the Internal Revenue Code.

(d) Notwithstanding any other provisions of this section, when Idaho taxable income and/or tax credits for any taxable year have been adjusted as a result of a final federal adjustment, the period of limitations for claiming a refund or credit of tax, penalties, or interest shall be reopened and shall not expire until the later of one (1) year from the final determination date, three (3) years from the due date of the return, without regard to extensions, or three (3) years from the date the return was filed. For purposes of this subsection, the term "final federal adjustment" shall have the same meaning as that term is defined in section 63-3070(2)(i), Idaho Code, and "final determination rate" shall have the same meaning as that term is defined in section 63-3070(2)(h), Idaho Code. When the final federal adjustment is submitted, the taxpayer shall also submit copies of all schedules and written explanations provided by the internal revenue service. Upon the expiration of the period of limitations as provided in subsections (b) and (h) of this section, only those specific items of income, deductions, gains, losses or credits which were adjusted in the final federal adjustment shall be subject to adjustment for purposes of recomputing Idaho income, deductions, gains, losses, credits, and the effect of such adjustments on Idaho allocations and apportionments.

(e) If a claim for credit or refund relates to an overpayment attributable to a net operating loss carryback incurred in a taxable year commencing in 2012 or earlier, or a capital loss carryback, in lieu of the period of limitations prescribed in subsection (b) of this section, the period shall be that period which ends with the expiration of the fifteenth day of the fortieth month following the end of the taxable year of the net operating loss or capital loss which results in such carryback. Claims for net operating losses carried back from taxable years commencing after 2012 shall be made pursuant to section 63-3022, Idaho Code.

(f) If an adjustment, which was made within the period of limitations as provided in this section, affects the amount of tax credit, net operating loss, or capital loss, claimed in a taxable year other than the tax year in which the adjustment is made, then adjustments to the credit, net operating loss, or capital loss, claimed in such other tax year may be made and a claim for credit or refund of tax, penalties or interest may be made even though such claim would otherwise be barred under the provisions of this section.

(g) In the case of a duplicate return filed under section 63-217(1)(b), Idaho Code, the limitations under this section shall be the later of one (1) year from the filing of the duplicate return or the date otherwise applicable under this section.

(h) Prior to the expiration of the time prescribed in this section for credit or refund of any tax imposed by the provisions of this chapter, both the state tax commission or its delegate or deputy and the taxpayer may consent in writing to extend such period of time. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. When a pass-through entity extends the period of limitations in accordance with the provisions of this subsection the period of limitations for the other taxpayers is automatically extended for the same period for the purpose of claiming a credit or refund of tax, penalties or interest by the other taxpayers reflecting the pass-through entity adjustments.

(i) The expiration of the period of limitations as provided in this section shall be suspended for the time period between the issuance by the state tax commission of a notice under either section 63-3045 or 63-3065, Idaho Code, and the final resolution of any proceeding resulting from the notice.

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

(k) For purposes of this section, "return" includes a notice of deficiency determination issued by the state tax commission when no return was filed by the taxpayer. Such a return is deemed filed on the date the taxes determined by the state tax commission are assessed.

History:

[63-3072, added 1993, ch. 47, sec. 3, p. 122; am. 1996, ch. 44, sec. 2, p. 117; am. 2001, ch. 56, sec. 4, p. 105; am. 2002, ch. 35, sec. 12, p. 80; am. 2007, ch. 10, sec. 4, p. 16; am. 2011, ch. 45, sec. 2, p. 103; am. 2013, ch. 4, sec. 5, p. 11; am. 2013, ch. 112, sec. 2, p. 271; am. 2022, ch. 311, sec. 1, p. 1002; am. 2026, ch. 81, sec. 5, p. 437.]
Idaho Code § 63-2401 — Idaho Code / Title 63 / Chapter 24 / Section 63-2401
63-2401 DEFINITIONS.
Status: in_force

63-2401. Definitions. In this chapter:

(1) "Aircraft engine fuel" means:

(a) Aviation gasoline, defined as any mixture of volatile hydrocarbons used in aircraft reciprocating engines; and

(b) Jet fuel, defined as any mixture of volatile hydrocarbons used in aircraft turbojet and turboprop engines.

(2) "Biodiesel" means any fuel that is derived in whole or in part from agricultural products or animal fats or the wastes of such products and is suitable for use as fuel in diesel engines.

(3) "Biodiesel blend" means any fuel produced by blending biodiesel with petroleum-based diesel to produce a fuel suitable for use in diesel engines.

(4) "Bond" means:

(a) A surety bond, in an amount required by this chapter, duly executed by a surety company licensed and authorized to do business in this state conditioned upon faithful performance of all requirements of this chapter, including the payment of all taxes, penalties and other obligations arising out of the provisions of this chapter; or

(b) A deposit with the commission by any person required to be licensed pursuant to this chapter under terms and conditions as the commission may prescribe, of a like amount of lawful money of the United States or bonds or other obligations of the United States, the state of Idaho, or any county of the state; or

(c) An irrevocable letter of credit issued to the commission by a bank doing business in this state payable to the state upon failure of the person on whose behalf it is issued to remit any payment due under the provisions of this chapter.

(5) "Commercial motor boat" means any boat, equipped with a motor, which is wholly or partly used in a profit-making enterprise or in an enterprise conducted with the intent of making a profit.

(6) "Commission" means the state tax commission of the state of Idaho.

(7) "Distributor" means any person who receives motor fuel in this state and includes a special fuels dealer. Any person who sells or receives gaseous special fuels will not be considered a distributor unless:

(a) The gaseous special fuel is delivered into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by him; or

(b) The gaseous special fuel is placed in certain gaseous special fuels bulk tanks upon which the seller may charge tax as the result of an agreement with the customer.

(8) "Dyed fuel" means diesel fuel that is dyed pursuant to requirements of the internal revenue service, or the environmental protection agency.

(9) "Exported" means delivered by truck or rail across the boundaries of this state by or for the seller or purchaser from a place of origin in this state.

(10) "Gasohol" means gasoline blended with ten percent (10%) or more of anhydrous ethanol.

(11) "Gasoline" means any mixture of volatile hydrocarbons suitable as a fuel for the propulsion of motor vehicles or motor boats. "Gasoline" also means aircraft engine fuels when used for the operation or propulsion of motor vehicles or motor boats and includes gasohol, but does not include special fuels.

(12) "Highways" means every place of whatever nature open to the use of the public as a matter of right for the purpose of vehicular travel which is maintained by the state of Idaho or an agency or taxing subdivision or unit thereof or the federal government or an agency or instrumentality thereof. Provided, however, if the cost of maintaining a roadway is primarily borne by a special fuels user who operates motor vehicles on that roadway pursuant to a written contract during any period of time that a special fuels tax liability accrues to the user, such a roadway shall not be considered a "highway" for any purpose related to calculating that user's special fuels' tax liability or refund.

(13) "Idling" means the period of time greater than twenty-five hundredths (.25) of an hour when a motor vehicle is stationary with the engine operating at less than one thousand two hundred (1,200) revolutions per minute (RPM), without the power take-off (PTO) unit engaged, with the transmission in the neutral or park position, and with the parking brake set.

(14) "Imported" means delivered by truck or rail across the boundaries of this state by or for the seller or purchaser from a place of origin outside this state.

(15) "International fuel tax agreement" and "IFTA" mean the international fuel tax agreement required by the intermodal surface transportation efficiency act of 1991, Public Law 102-240, 105 Stat. 1914, and referred to in 49 U.S.C. 31701, including subsequent amendments to that agreement.

(16) "Jurisdiction" means a state of the United States, the District of Columbia, a province or territory of Canada, or a state, territory or agency of Mexico in the event that the state, territory or agency participates in the international fuel tax agreement.

(17) "Licensed motor fuel distributor" means any distributor who has obtained a license under the provisions of section 63-2427A, Idaho Code.

(18) "Motor fuel" means gasoline, ethanol, ethanol blended fuel, gasoline blend stocks, natural gasoline, special fuels, aircraft engine fuels or any other fuels suitable for the operation or propulsion of motor vehicles, motor boats or aircraft.

(19) "Motor vehicle" means every self-propelled vehicle designed for operation, or required to be licensed for operation, upon a highway.

(20) "Person" means any individual, firm, fiduciary, copartnership, association, limited liability company, corporation, governmental instrumentality including the state and all of its agencies and political subdivisions, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intent to give a more limited meaning is disclosed by the context. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person" as applied to an association means the partners or members, and as applied to corporations, the officers.

(21) "Recreational vehicle" means a snowmobile as defined in section 67-7101, Idaho Code; a motor driven cycle or motorcycle as defined in section 49-114, Idaho Code; any recreational vehicle as defined in section 49-119, Idaho Code; and an all-terrain vehicle as defined in section 67-7101, Idaho Code.

(22) "Retail dealer" means any person engaged in the retail sale of motor fuels to the public or for use in the state.

(23) "Special fuels" means:

(a) All fuel suitable as fuel for diesel engines;

(b) A compressed or liquefied gas obtained as a by-product in petroleum refining or natural gasoline manufacture, such as butane, isobutane, propane, propylene, butylenes, and their mixtures; and

(c) Natural gas, either liquid or gas, and hydrogen, used for the generation of power for the operation or propulsion of motor vehicles.

(24) "Special fuels dealer" means "distributor" under subsection (7) of this section.

(25) "Special fuels user" means any person who uses or consumes special fuels for the operation or propulsion of motor vehicles owned or controlled by him upon the highways of this state.

(26) "Use" means either:

(a) The receipt, delivery or placing of fuels by a licensed distributor or a special fuels dealer into the fuel supply tank or tanks of any motor vehicle not owned or controlled by him while the vehicle is within this state; or

(b) The consumption of fuels in the operation or propulsion of a motor vehicle on the highways of this state.

History:

[63-2401, added 1983, ch. 158, sec. 4, p. 441; am. 1984, ch. 87, sec. 1, p. 170; am. 1985, ch. 40, sec. 1, p. 81; am. 1985, ch. 242, sec. 1, p. 571; am. 1986, ch. 315, sec. 1, p. 777; am. 1987, ch. 82, sec. 1, p. 155; am. 1988, ch. 265, sec. 578, p. 872; am. 1991, ch. 306, sec. 1, p. 802; am. 1991, ch. 307, sec. 1, p. 805; am. 1992, ch. 106, sec. 1, p. 328; am. 1994, ch. 344, sec. 1, p. 1080; am. 1995, ch. 132, sec. 1, p. 566; am. 1995, ch. 348, sec. 1, p. 1143; am. 1996, ch. 223, sec. 1, p. 731; am. 1997, ch. 86, sec. 1, p. 205; am. 2001, ch. 104, sec. 1, p. 343; am. 2002, ch. 30, sec. 1, p. 37; am. 2002, ch. 174, sec. 3, p. 510; am. 2002, ch. 345, sec. 35, p. 978; am. 2004, ch. 235, sec. 1, p. 694; am. 2004, ch. 265, sec. 1, p. 745; am. 2005, ch. 293, sec. 1, p. 931; am. 2007, ch. 37, sec. 1, p. 88; am. 2010, ch. 14, sec. 1, p. 14; am. 2015, ch. 38, sec. 1, p. 79; am. 2018, ch. 80, sec. 1, p. 179.]
Idaho Code § 63-106 — Idaho Code / Title 63 / Chapter 1 / Section 63-106
63-106 FEDERAL AID.
Status: in_force

63-106. Federal aid. The state tax commission is authorized to accept, receipt, disburse and expend federal moneys, made available to accomplish in whole or in part any of the purposes of the laws enforced by the state tax commission. All moneys accepted under the provisions of this section shall be accepted and expended by the state tax commission upon such terms and conditions as prescribed by the United States. All moneys received by the state tax commission pursuant to this section shall be deposited in the state treasury and, unless otherwise prescribed by the authority in which said moneys were received, shall be kept in separate funds designated according to the purpose for which the moneys were made available, and held by the state in trust for such purposes. All such moneys are hereby appropriated for the purpose for which the same were made available, and the state tax commission is empowered to disburse or expend said moneys in accordance with the terms and conditions upon which they were made available.

History:

[63-106 added 1996, ch. 98, sec. 2, p. 315.]
Idaho Code § 63-3812 — Idaho Code / Title 63 / Chapter 38 / Section 63-3812
63-3812 APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL.
Status: in_force

63-3812. Appeal from board — Payment of taxes while on appeal. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an appeal may be taken to the district court located in the county of residence of the affected taxpayer, or to the district court in and for the county in which property affected by an assessment is located.

(a) The appeal shall be taken and perfected in accordance with rule 84 of the Idaho rules of civil procedure.

(b) Any record made in such matter together with the record of all proceedings shall be filed by the clerk with the district court of the proper county.

(c) Appeals may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the court without a jury in a trial de novo on the issues in the same manner as though it were an original proceeding in that court. The burden of proof shall fall upon the party seeking affirmative relief to establish that the decision made by the board of tax appeals is erroneous. 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 court shall render its decision in writing, including therein a concise statement of the facts found by the court and conclusions of law reached by the court. The court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the collection of additional taxes in proper cases.

(d) Nothing in this section shall be construed to suspend the payment of taxes pending any appeal, except that any privileges as to bonds or other rights extended by the provisions of chapters 30 and 36, title 63, Idaho Code, shall not be affected. Payment of taxes while an appeal hereunder is pending shall not operate to waive the right to an appeal.

(e) Any final order of the district court under this section shall be subject to appeal to the supreme court in the manner provided by law.

History:

[63-3812, added 1969, ch. 453, sec. 12, p. 1195; am. 1983, ch. 231, sec. 3, p. 635; am. 1993, ch. 94, sec. 12, p. 238; am. 1993, ch. 290, sec. 1, p. 1082; am. 2000, ch. 6, sec. 1, p. 9; am. 2003, ch. 266, sec. 4, p. 705; am. 2004, ch. 95, sec. 1, p. 339.]
Idaho Code § 63-4211 — Idaho Code / Title 63 / Chapter 42 / Section 63-4211
63-4211 THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO.
Status: in_force

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

(a) the property of a person other than a person against whom taxes sought to be collected under this chapter have been assessed, or

(b) the property is property exempt from levy to enforce a claim for state taxes under chapter 6, title 11, Idaho Code,

may, within fourteen (14) days of the date of the levy, file a written claim with the commission setting forth the grounds for the claim. The commission shall grant or deny the claim in a written notice to the claimant within fourteen (14) days of the commission's receipt of the claim.

(2) A denial of a claim under subsection (1) of this section by the commission may be reviewed in the district court for Ada county or the county the property was seized or is then located by a complaint filed by the claimant against the commission within thirty (30) days after the mailing of the notice denying the claim, in whole or in part. Upon the serving of summons upon the commission the case shall proceed as other civil cases and shall be heard by the court without a jury. Only the state of Idaho shall be responsible for any final money judgment secured against the commission, and said judgment shall be paid or satisfied out of the state refund fund created in section 63-3067, Idaho Code.

History:

[63-4211, added 1993, ch. 9, sec. 4, p. 29.]
Idaho Code § 63-2410 — Idaho Code / Title 63 / Chapter 24 / Section 63-2410
63-2410 REFUND OF GASOLINE TAX PROCEDURE.
Status: in_force

63-2410. Refund of gasoline tax procedure. (1) Any person who purchases fifty (50) gallons or more, and uses the gasoline in motor vehicles operated on highways outside of the state of Idaho where a duplicate tax is assessed for the same gasoline, will be entitled to a refund when a claim is presented to the commission in the manner required in subsection (5)(c) of this section. A claimant shall present to the commission a statement accompanied by a verification of the use determined by an audit of his operations conducted as prescribed by the state tax commission; or his claim may be verified by the filing of a receipt or proof showing the payment of tax on the gasoline used in any other state.

(2) Any person who purchases within any one (1) year fifty (50) gallons or more of gasoline used for the purposes described in this subsection shall be entitled to be refunded the amount of gasoline tax previously paid on that gasoline. Exempt uses are:

(a) Operating stationary gasoline engines;

(b) Propelling equipment or vehicles that are not licensed or required to be licensed for operation on a highway;

(c) Operating commercial motor boats; and

(d) Propelling an all-terrain vehicle that is not required to be registered pursuant to chapter 4, title 49, Idaho Code, or chapter 71, title 67, Idaho Code.

(3) No refund of gasoline tax shall be allowed for any gasoline that is:

(a) Used in motor vehicles required to be licensed or used in any motor vehicle exempt from registration by reason of the ownership or residence;

(b) Aircraft engine fuel placed in aircraft, provided however, if tax has been paid at the rate provided in section 63-2405, Idaho Code, on any motor fuel placed in the fuel supply tank of an aircraft, the user of the fuel may apply for a refund of the difference between the tax paid on the fuel and the tax imposed in section 63-2408, Idaho Code;

(c) Used in recreational vehicles except all-terrain vehicles exempted as provided in subsection (2)(d) of this section; or

(d) Used in noncommercial motor boats or in boats operated by a governmental entity.

(4) Any licensed distributor paying the gasoline tax and/or aircraft engine fuel tax to the state of Idaho erroneously shall be allowed a credit or refund of the amount of tax paid by him if a written claim for credit or refund is filed with the commission within three (3) years after the date those taxes were paid. Such credit or refund shall include interest at the rate established in section 63-3045, Idaho Code, computed from the date taxes to be refunded or credited were paid to the commission.

(5) (a) All claims for refund of gasoline taxes arising under subsection (1), (2) or (3)(b) of this section may be filed separately or in conjunction with the claimant's income tax return due pursuant to chapter 30, title 63, Idaho Code. When filed in conjunction with the income tax return, the refund will be a refundable credit to income tax. The gasoline tax refund claimed must be for tax paid on gasoline actually purchased during the taxable year to which the income tax return relates. The gasoline tax refund due will be offset against any other taxes, penalties or interest due before any balance is refunded by the commission to the claimant. Subject to a limitation as to the amount of refund to be claimed as the commission may provide by rule, refund claims may be submitted and paid for any period not greater than one (1) year or less than one (1) month.

(b) If a claimant is not required to file an income tax return, the claimant will file claims using a filing cycle on forms and in the manner as the commission may provide. The refund claim must be for taxes paid on gasoline actually purchased in the year preceding the filing and the refund claim will be due according to income tax payment requirements in section 63-3085, Idaho Code. Refund claims may be submitted and paid for any period not greater than one (1) year or less than one (1) month.

(c) Claims for refunds under subsection (1) or (2) of this section shall be filed in the manner prescribed in section 63-3072, Idaho Code. Such credit or refund shall include interest at the rate established in section 63-3045, Idaho Code, computed from sixty (60) days following the later of the due date of the claimed refund under paragraph (a) or (b) of this subsection or the filing of the claim. No refund will be paid under this section unless a written claim for such refund has been filed with the commission within three (3) years after the due date, including extensions, of the income tax return in regard to which the claim relates or the due date of the claim established in paragraph (b) of this subsection.

(d) The commission may require that all claims be accompanied by the original signed invoice or invoices issued to the claimant, showing the total amount of gasoline on which a refund is claimed and the reason, the amount of the tax and any additional information required by the commission. Each separate delivery shall constitute a purchase and a separate invoice shall be prepared, at least in duplicate, to cover the delivery. All invoices, except those prepared by a computer or similar machine, shall be prepared in ink, or double-spaced carbon shall be used between the original and first duplicate.

(6) (a) Should the commission find that the claim contains errors, it may correct the claim and approve it as corrected, or the commission may require the claimant to file an amended claim. The commission may require any person who makes a claim for refund to furnish a statement under oath, giving his occupation, description of the machine or equipment in which the gasoline was used, the place where used and any other information as the commission may require. If the commission determines that any claim has been fraudulently presented, or is supported by an invoice or invoices fraudulently made or altered, or that any statement in the claim or affidavit is willfully false and made for the purpose of misleading, the commission may reject the claim in full. If the claim is rejected, the commission may suspend the claimant's right to any refund for purchases made during a period not to exceed one (1) year beginning with the date the rejected claim was filed, and it shall take all other action deemed appropriate.

(b) The commission has authority, in order to establish the validity of any claim, to examine the books and records of the claimant for that purpose, and failure of the claimant to accede to the demand for the examination may constitute a waiver of all rights to the refund claimed.

(7) In the event of the loss or destruction of the original invoice or invoices, the person claiming a refund may submit a duplicate copy of the invoice certified by the vendor, but payment based on the duplicate invoice shall not be made until one (1) year after the date on which the gasoline was purchased.

History:

[63-2410, added 1983, ch. 158, sec. 4, p. 446; am. 1986, ch. 175, sec. 1, p. 465; am. 1993, ch. 47, sec. 4, p. 123; am. 1995, ch. 132, sec. 5, p. 570; am. 1995, ch. 348, sec. 2, p. 1145; am. 1998, ch. 196, sec. 1, p. 707; am. 2001, ch. 104, sec. 2, p. 345; am. 2002, ch. 30, sec. 4, p. 41; am. 2004, ch. 235, sec. 2, p. 696; am. 2015, ch. 35, sec. 1, p. 73; am. 2018, ch. 81, sec. 1, p. 183.]
Idaho Code § 63-302 — Idaho Code / Title 63 / Chapter 3 / Section 63-302
63-302 LIST OF TAXABLE PERSONAL PROPERTY.
Status: in_force

63-302. List of taxable personal property. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal property owner to make a correct list of taxable personal property. Every personal property owner so required shall enter a true and correct statement of such personal property and the ownership thereof, which statement shall be signed and verified by the oath of the personal property owner or his agent listing such personal property, and shall be delivered to the assessor, not later than March 15. The assessor shall thereupon determine the market value for assessment purposes of such personal property and enter the same on the property roll. However, if for any reason the assessor shall fail to contact such personal property owner, the failure shall not impair or invalidate any assessment, nor will such failure relieve the personal property owner or his agent of the responsibility to obtain such declaration and to comply with the requirements of this title. Any willful failure to personally contact each personal property owner, shall be deemed malfeasance in office and grounds for the removal of the assessor from office.

(2) If such person fails to make and deliver the list as required, the assessor may list and assess such personal property according to his best judgment and information.

(3) Whenever a taxpayer's list of taxable personal property discloses personal property having a situs for purposes of taxation in another county in this state, the assessor must immediately make a copy of that portion of such list for each county in which such personal property is situated, and transmit the same by mail to the assessor of the proper county, who must, upon receipt of such copy, enter such personal property upon the property roll therein, unless such personal property has already been entered. The assessor shall strike from the original list all personal property so disclosed as having a situs in another county, and shall assess and enter only the balance of the personal property in his county.

History:

[63-302 added 1996, ch. 98, sec. 4, p. 327.]
Idaho Code § 63-3069A — Idaho Code / Title 63 / Chapter 30 / Section 63-3069A
63-3069A SPECIAL STATUTE OF LIMITATIONS.
Status: in_force

63-3069A. Special statute of limitations. When a final determination of any income tax due to another state or territory changes the amount of the credit for taxes paid to another state or territory as provided in section 63-3029, Idaho Code:

(1) A claim for any credit or refund resulting from the change shall be filed within the later of:

(a) The time required by section 63-3072, Idaho Code; or

(b) One (1) year of the date the adjustment became final under the laws of the other state or territory.

(2) The period of limitation for issuing a notice of deficiency shall not expire until the later of:

(a) The time provided by section 63-3068, Idaho Code; or

(b) One (1) year from the date of delivery to the state tax commission by the taxpayer of the notice required by section 63-3069, Idaho Code.

History:

[63-3069A, added 2000, ch. 18, sec. 2, p. 35.]
Idaho Code § 63-3029P — Idaho Code / Title 63 / Chapter 30 / Section 63-3029P
63-3029P PRIORITY OF CREDITS.
Status: in_force

63-3029P. Priority of credits. When a taxpayer subject to any taxes imposed under this chapter is entitled to two (2) or more credits against such taxes, the priority of credits shall be determined in the following order:

(a) Nonrefundable credits. Nonrefundable credits shall be applied to the tax liability before application of refundable credits. If a taxpayer is entitled to more than one (1) nonrefundable credit, the credits shall be applied in the order in which the statutes authorizing the credits were enacted by the legislature.

(b) Refundable credits. Refundable credits shall be applied to the tax liability after application of any nonrefundable credits.

History:

[(63-3029P) 63-3029H, added 1983, ch. 21, sec. 2, p. 61; am. and redesig. 2001, ch. 386, sec. 7, p. 1356.]
Idaho Code § 63-3029K — Idaho Code / Title 63 / Chapter 30 / Section 63-3029K
63-3029K TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES.
Status: in_force

63-3029K. Tax credit for live organ donation expenses. (1) As used in this section:

(a) "Human organ" means human bone marrow or any part of a human including the intestine, kidney, liver, lung or pancreas.

(b) "Live organ donation" means that an individual who is living donates one (1) or more of that individual's human organs to another human to be transplanted using a medical procedure to the body of the other human.

(c) "Live organ donation expenses" means the total amount of expenses incurred by a taxpayer that are not reimbursed to that taxpayer by any person, are directly related to a live organ donation by the taxpayer or another individual that the taxpayer is allowed to claim as a dependent in accordance with section 151 of the Internal Revenue Code and include travel, lodging or lost wages as defined by rule by the state tax commission.

(2) For taxable years beginning on or after January 1, 2007, a taxpayer may claim a nonrefundable credit against taxes imposed by this chapter for live organ donation expenses incurred during the taxable year for which the live organ donation occurs in an amount equal to the lesser of the actual amount of the live organ donation expenses or five thousand dollars ($5,000).

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

History:

[63-3029K, added 2006, ch. 312, sec. 1, p. 968.]
Idaho Code § 63-202 — Idaho Code / Title 63 / Chapter 2 / Section 63-202
63-202 OFFICIAL RECORDS.
Status: in_force

63-202. Official records. Official records of the various county offices may be replicated in any storage media which allows archiving and retrieval to meet the requirements provided by law.

History:

[63-202 added 1996, ch. 98, sec. 3, p. 321.]
Idaho Code § 63-2519 — Idaho Code / Title 63 / Chapter 25 / Section 63-2519
63-2519 CIVIL ACTION — INJUNCTION.
Status: in_force

63-2519. Civil action — Injunction. If the state tax commission determines that any person is engaged in business as a wholesaler without holding a valid permit or license, it may proceed, by injunction or other legal process, to prevent the continuance of the business. An injunction, enjoining the continuance of the business by such person, may be granted without bond by any court or judge authorized by law to grant injunctions.

History:

[63-2519, added 1988, ch. 224, sec. 5, p. 430.]
Idaho Code § 63-105A — Idaho Code / Title 63 / Chapter 1 / Section 63-105A
63-105A POWERS AND DUTIES — PROPERTY TAX.
Status: in_force

63-105A. Powers and duties — Property tax. The state tax commission shall be the state board of equalization. In addition to other powers and duties vested in it, the state tax commission shall have the power and duty:

(1) To supervise and coordinate the work of the several county boards of equalization.

(2) To secure, tabulate and keep records of valuations of all classes of property throughout the state and, for that purpose, to have access to all records and files of state offices and departments and county and municipal offices, and to require all public officers and employees whose duties make it possible to ascertain valuations, including valuations of public utilities for ratemaking purposes, to file reports with the state tax commission, giving such information as to valuation and the source thereof. The nature and kind of the tabulations, records of valuations and requirements from public officers as stated herein shall be in such form and cover such valuations as the state tax commission may prescribe.

(3) To coordinate and direct a system of property taxation throughout the state.

(4) To require all assessments of property in this state to be made according to law; and for that purpose to correct, when it finds the same to be erroneous, any assessments made in any county and require correction of the county assessment records accordingly.

(5) To prescribe forms and to specify and require information with relation to any duty or power of the state tax commission except as provided in section 63-219, Idaho Code.

(6) To instruct, guide, direct and assist the county assessors and county boards of equalization as to the methods best calculated to secure uniformity in the assessment and equalization of property taxes, to the end that all property shall be assessed and taxed as required by law.

(7) To reconvene, whenever the state tax commission may deem necessary, any county board of equalization, notwithstanding the limitations of chapter 5, title 63, Idaho Code, for equalization purposes and for correction of errors. The county board of equalization, when so reconvened, shall have no power to transact any business except that for which it is specially reconvened, or such as may be brought before it by the state tax commission.

(8) To require prosecuting attorneys to institute and prosecute actions and proceedings in respect to penalties, forfeitures, removals and punishments for violations of law in connection with the assessment and taxation of property. It shall be the duty of such officers to comply promptly with the requirements of the state tax commission in that relation.

(9) To require individuals, partnerships, companies, associations and corporations to furnish such information as the state tax commission may require concerning their capital, funded or other debt, current assets and liabilities, value of property, earnings, operating and other expenses, taxes and all other facts that may be needed to enable the state tax commission to ascertain the value and the relative tax burden borne by all kinds of property in the state, and to require from all state and local officers such information as may be necessary to the proper discharge of the duties of the state tax commission.

(10) To visit, as a state tax commission or by individual members or agents thereof whenever the state tax commission shall deem it necessary, each county of the state, for the investigation and direction of the work and methods of assessment and equalization, and to ascertain whether or not the provisions of law requiring the assessment of all property not exempt from taxation and just equalization of the same have been or are being properly administered and enforced.

(11) To carefully examine all cases where evasion or violation of the laws of assessment and taxation of property is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective or are improperly or negligently administered.

(12) To correct its own errors in property assessment at any time before the third Monday in October and report such correction to the county auditor and county tax collector, who shall thereupon enter the correction upon the operating property roll.

(13) To apportion annually to the state and the respective counties any moneys received by the state from the United States or any agency thereof, as payments in lieu of property taxes; provided, that said moneys shall be apportioned in the same amounts, and to the same governmental divisions as the property taxes, in lieu of which payments are made, would be apportioned, if they were levied. The state treasurer and the state controller shall be bound, in making distribution of moneys so received, by the apportionment ordered by the state tax commission.

(14) To make administrative construction of property tax law whenever necessary or requested by any officer acting under such laws, and until judicially overruled, such administrative construction shall be binding upon the inquiring officer and all others acting under such laws.

(15) To require the attendance of any assessor in the state at such time and place as may be designated by the commission, and the actual and necessary expenses of any assessor in attending any such meeting shall be a legal claim against his county.

(16) To analyze the work of county assessors at any time and to have and possess all rights and powers of such assessors for the examination of persons and property, and for the discovery of property subject to taxation; and if it shall ascertain that any taxable property is omitted from the property rolls or is not assessed or valued according to law, it shall bring the same to the attention of the assessor of the proper county in writing, and if such assessor shall neglect or refuse to comply with the request of the state tax commission to place such property on the property rolls, or correct such incorrect assessment or valuation, the state tax commission shall have the power to prepare a supplemental roll, which supplemental roll shall include all property required by the state tax commission to be placed on the property roll and all corrections to be made. Such supplement shall be filed with the assessor's property roll, and shall thereafter constitute an integral part thereof to the exclusion of all portions of the original property rolls inconsistent therewith, and shall be submitted therewith to the county board of equalization.

(17) To provide a program of education and an annual appraisal school for its employees, for county commissioners and for the assessors of the various counties of this state. Additionally, the state tax commission shall provide for the establishment of a property tax appraiser and cadastral certification program. Such program shall include, at a minimum, a written examination prepared, administered and graded under the supervision and control of an examination committee; such committee is to be composed as the state tax commission may provide by rule. The state tax commission's rules shall include, but need not be limited to, the following:

(a) The composition of the examination committee, provided however, that the committee shall include a representative of the counties, an agent of the state tax commission and a representative of a professional appraisal association within this state. The representative of the counties together with the representatives of such professional appraisal association shall constitute a majority of the committee.

(b) The frequency with which the examination shall be given.

(c) A reasonable review procedure by which examinees having complaints may seek review of the examination committee.

(d) The establishment of a reasonable period of time within which a county appraiser must meet the certification requirements as a condition to continued employment by the county as a certified property tax appraiser.

(18) To report at least quarterly to the revenue and taxation committee of the house of representatives and to the joint senate finance-house appropriations committee on its program to assist the counties with the property tax assessments.

(19) To transmit to the governor and to the legislature an annual report, with the state tax commission's recommendations as to such legislation as will correct or eliminate defects in the operations of the property tax laws and will equalize taxation within the state. Said annual report shall include a comprehensive study of the property tax laws and detailed statistical information concerning the operation of the property tax laws of this state. Said report shall be submitted prior to the meeting of any regular session of the legislature.

(20) To maintain a forest land and forest product tax section to perform the functions and duties of the state tax commission under the provisions of chapter 17, title 63, Idaho Code.

History:

[63-105A, added 1996, ch. 98, sec. 2, p. 313; am. 1998, ch. 200, sec. 1, p. 714; am. 2008, ch. 52, sec. 1, p. 128; am. 2018, ch. 30, sec. 1, p. 54.]
Idaho Code § 63-1012 — Idaho Code / Title 63 / Chapter 10 / Section 63-1012
63-1012 SALE OF PERSONAL PROPERTY UPON DELINQUENCY.
Status: in_force

63-1012. Sale of personal property upon delinquency. (1) Upon a delinquency of any personal property tax, the county tax collector shall issue a warrant of distraint for the collection of the delinquency. The warrant of distraint shall bear the date of its issuance, and shall be directed to the county sheriff. The warrant shall give the name of the delinquent taxpayer and his mailing address as ascertained by the county tax collector. The warrant shall also describe generally the personal property upon which the delinquency exists and give the amount of each delinquency. The warrant shall contain a direction to the county sheriff to seize and sell a sufficient amount of the property, or any other personal property of the delinquent taxpayer to be found within the county, with the minimum bid sufficient to pay the delinquency, together with interest and late charges thereon and together with all fees, commissions, mileage and costs accruing thereon.

(2) The county tax collector shall keep a record of the date of the issuance of each warrant of distraint and of the return, showing in detail the amount collected or the fact that no personal property belonging to the delinquent taxpayer was found. A record of all warrants of distraint shall, upon their return, be kept by the tax collector for a period of two (2) years. The collection of any delinquency, or the return of a warrant of distraint showing no property found, shall relieve the county sheriff and tax collector and their bondsmen from responsibility of that delinquency. Upon the return of any warrant of distraint showing property taxes uncollected it shall be the duty of the tax collector, when directed by the county commissioners, to commence and prosecute to judgment an action against the delinquent taxpayer, and no property shall be exempt from levy and sale upon execution issued on the judgment.

History:

[63-1012 added 1996, ch. 98, sec. 11, p. 387.]
Idaho Code § 63-2506 — Idaho Code / Title 63 / Chapter 25 / Section 63-2506
63-2506 IMPOSITION OF TAX.
Status: in_force

63-2506. Imposition of tax. (1) On and after July 1, 2005, a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which tax shall be paid by the wholesaler and collected by the state tax commission. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the public school income fund to be utilized to develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the department of juvenile corrections for distribution to the counties to be utilized for county juvenile probation services.

(2) Appropriated funds shall be distributed quarterly to the counties based upon the percentage the population of the county bears to the population of the state as a whole.

(3) The remaining moneys collected and those moneys not appropriated under the provisions of this section shall be distributed as specified in section 63-2520, Idaho Code.

History:

[63-2506, added 1974, ch. 211, sec. 6, p. 1548; am. 1987, ch. 254, sec. 1, p. 517; am. 1994, ch. 447, sec. 2, p. 1432; am. 1995, ch. 160, sec. 1, p. 638; am. 1995, ch. 368, sec. 2, p. 1282; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 5, p. 1283; am. 1997, ch. 268, sec. 4, p. 771; am. 2003, ch. 362, sec. 1, p. 966; am. 2005, ch. 404, sec. 1, p. 1377; am. 2014, ch. 115, sec. 2, p. 329; am. 2018, ch. 94, sec. 1, p. 201.]
Idaho Code § 63-3622KK — Idaho Code / Title 63 / Chapter 36 / Section 63-3622KK
63-3622KK INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
Status: in_force

63-3622KK. Incidental sales by religious corporations or societies. (1) Whenever any religious corporation or society as enumerated in section 63-602B, Idaho Code, purchases tangible personal property upon which it has paid the tax imposed by this chapter, or acquires tangible personal property via gift, the sale of such property as well as any other sale defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, by the religious corporation or society shall be exempt from the taxes imposed in this chapter, or by any political subdivision of the state. The exemption provided in this section shall be valid as long as the proceeds from the sale are used exclusively in the programs of the corporations or societies as enumerated in section 63-602B, Idaho Code. If at any time, tangible personal property or other items defined in sections 63-3612, 67-4711 and 67-4917A, Idaho Code, are offered for sale to or used by the general public in the open market in regular competition with commercial enterprise, the sale shall be subject to the taxes imposed by this chapter or by any political subdivision of the state.

(2) As used in this section:

(a) "Commercial" relates to or is connected with trade and traffic or commerce in general and is occupied with business or commerce.

(b) "Competition" means the effort of two (2) or more persons, as defined in section 63-3607, Idaho Code, acting independently to secure the business of a third person by the offer of the most favorable terms.

(c) "General public" means the community at large as opposed to select members of the community.

(d) "Market" means a place of commercial activity in which articles are bought and sold.

History:

[(63-3622KK) 63-3622JJ, added 1990, ch. 434, sec. 1, p. 1203; am. and redesig. 1996, ch. 322, sec. 67, p. 1094.]
Idaho Code § 63-3060 — Idaho Code / Title 63 / Chapter 30 / Section 63-3060
63-3060 PROCEEDINGS ON LEVY OR DISTRAINT.
Status: in_force

63-3060. Proceedings on levy or distraint. When a warrant is issued by the state tax commission for the collection of any tax, interest, penalty, additional amount or addition to such tax, imposed by this chapter or for the enforcement of any lien authorized by this chapter, it shall be directed to any sheriff or agent of the state tax commission, and any such warrant shall have the same force and effect as a writ of execution. It may and shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy and sale pursuant to a writ of execution. The sheriff or agent of the state tax commission, shall receive upon the completion of his services pursuant to said warrant, and the state tax commission is authorized to pay to said sheriff or agent of the state tax commission, the same fees, commissions and expenses pursuant to said warrant as are provided by law for similar services pursuant to a writ of execution, except that fees for publication in a newspaper shall be subject to approval by the state tax commission rather than by the court; said fees, commissions and expenses shall be an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant. Any such warrant issued by the state tax commission shall show the name and last known address of the taxpayer liable for the amount, and shall show the year for which such tax, interest, penalty, additional amount, or addition to such tax, is due and the amount thereof, and the fact that the state tax commission has complied with all provisions of this chapter in the determination of the amount required to be paid, and that the tax, interest, penalty, additional amount, or addition to such tax, is due and payable according to law.

History:

[63-3060, added 1959, ch. 299, sec. 60, p. 613; am. 1961, ch. 328, sec. 21, p. 622; am. 2004, ch. 28, sec. 4, p. 48.]
Idaho Code § 63-3077A — Idaho Code / Title 63 / Chapter 30 / Section 63-3077A
63-3077A AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR.
Status: in_force

63-3077A. Agreements for exchange of information and joint administration with department of labor. (a) The state tax commission and the department of labor may enter into a written agreement for exchange of information relating to tax laws administered by the state tax commission and the employment security law administered by the department of labor. Any information so exchanged shall be confidential information in the hands of the recipient thereof and may be used only for the following:

(1) Determining whether the person to whom the information relates may have an undischarged duty or liability under the employment security law or the tax laws administered by the state tax commission, the amount of such liability, the person's whereabouts, social security number, and information helpful in collecting any liability due.

(2) Administering any joint agreement between the department of labor and the state tax commission relating to employment security taxes and income tax withholding for the common registration of employers, common tax reporting forms, centralized filing and processing of forms.

(3) Administration of the state directory of new hires provided in chapter 16, title 72, Idaho Code.

(b) No such information shall be public information unless it is used in the course of a judicial proceeding arising under the employment security law or the tax laws administered by the state tax commission.

(c) An agreement made pursuant to this section may provide for the offset of any refunds owed to any person by either party to the agreement against any tax liability, overpayment of benefits liability, and any penalties and interest thereon owed to either party to the agreement. No offset may be made unless the liability against which it is applied is final, without any further right on the part of the person owing the liability to either administrative or judicial review.

History:

[63-3077A, added 1985, ch. 23, sec. 1, p. 40; am. 1998, ch. 230, sec. 5, p. 787; am. 2006, ch. 38, sec. 4, p. 115; am. 2007, ch. 360, sec. 23, p. 1085.]
Idaho Code § 63-3622JJ — Idaho Code / Title 63 / Chapter 36 / Section 63-3622JJ
63-3622JJ LOGGING EXEMPTION.
Status: in_force

63-3622JJ. Logging exemption. There are exempted from the taxes imposed by this chapter:

(1) The sale at retail, storage, use or other consumption in this state of tangible personal property which is primarily and directly used or consumed in logging including, but not limited to, log loaders, log jammers, log skidders and fuel used in logging trucks, provided that the use or consumption of such tangible personal property is necessary or essential to logging.

(2) The exemption allowed by subsection (1) of this section does not include machinery, equipment, materials and supplies used in a manner that is incidental to logging such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than the actual logging, such as office equipment and supplies, equipment and supplies used in selling or distributing activities or, except for fuel used in logging trucks, in transportation activities; nor shall this exemption include motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put; nor shall this exemption apply to vehicles or equipment described in section 63-3622HH, Idaho Code.

History:

[63-3622JJ, added 1990, ch. 431, sec. 4, p. 1197; am. 1996, ch. 263, sec. 1, p. 864; am. 1999, ch. 42, sec. 13, p. 99; am. 2006, ch. 315, sec. 2, p. 982; am. 2007, ch. 111, sec. 3, p. 320; am. 2016, ch. 9, sec. 4, p. 9.]
Idaho Code § 63-1702 — Idaho Code / Title 63 / Chapter 17 / Section 63-1702
63-1702 LANDS OF LESS THAN FIVE ACRES.
Status: in_force

63-1702. Lands of less than five acres. Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.

History:

[63-1702, added 1982, ch. 123, sec. 5, p. 352.]
Idaho Code § 63-602M — Idaho Code / Title 63 / Chapter 6 / Section 63-602M
63-602M PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND CREDITS.
Status: in_force

63-602M. Property exempt from taxation — Certain secured dues and credits. The following property is exempt from taxation: all dues and credits secured by mortgage, trust deed or other liens except as otherwise provided by law.

History:

[63-602M added 1996, ch. 98, sec. 7, p. 353.]
Idaho Code § 63-4204 — Idaho Code / Title 63 / Chapter 42 / Section 63-4204
63-4204 STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION.
Status: in_force

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

(2) In addition to any other prohibition against possession of a controlled substance by Idaho law, no person subject to a tax imposed in this chapter may possess a controlled substance, unless the tax has been paid as evidenced by a stamp or other official indicia.

(3) Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the commission. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.

History:

[63-4204, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 4, p. 380.]
Idaho Code § 63-3037 — Idaho Code / Title 63 / Chapter 30 / Section 63-3037
63-3037 INFORMATION RETURNS.
Status: in_force

63-3037. Information returns. (a) All persons, in whatever capacity, including lessees or mortgagors of real or personal property, fiduciaries and employers, making payment to another person of interest, rent, salaries, wages, except as provided by subsection (b) of section 63-3035, Idaho Code, and section 63-3036, Idaho Code, premiums, annuities, compensation, remunerations, emoluments, payments to subcontractors, other fixed or determinable gains, profits and income, or corporate liquidation distributions shall make returns to the state tax commission setting forth the amount of such gains, profits and income, and the name and address of the recipient of such payment. Such returns shall correspond to the requirements of the Internal Revenue Code, but shall be filed with the state tax commission on or before the last day of February of the year following the year to which the return relates.

(b) The state tax commission may, by rule:

(1) Excuse the filing of any returns required by subsection (a) of this section when it finds that the returns required of any class or group of persons do not contribute to the efficient administration of the taxes imposed by this chapter.

(2) When necessary for the efficient administration of this section, set a different due date for the returns required by this section, provided however, such date shall not be earlier than the date required by the Internal Revenue Code for filing equivalent federal returns in a nonelectronic format.

(c) The commission may prescribe rules providing standards consistent with section 63-115, Idaho Code, for determining which returns must be transmitted electronically. The commission may not require any person to transmit returns electronically unless such person is required to report on the return at least two hundred fifty (250) annual information returns. In promulgating such rules, the commission shall take into account, among other relevant factors, the ability of the taxpayer to comply, at a reasonable cost, with the requirements of such rules.

History:

[63-3037, added 1959, ch. 299, sec. 37, p. 613; am. 1961, ch. 328, sec. 16, p. 622; am. 1972, ch. 287, sec. 1, p. 723; am. 1990, ch. 77, sec. 1, p. 160; am. 2009, ch. 3, sec. 2, p. 5; am. 2010, ch. 10, sec. 1, p. 11.]
Idaho Code § 63-719 — Idaho Code / Title 63 / Chapter 7 / Section 63-719
63-719 TAX DEED FOR DEFICIENCY IN REPAYMENT.
Status: in_force

63-719. Tax deed for deficiency in repayment. Any amount of deferred tax due under section 63-718, Idaho Code, which is not paid to the state tax commission on the due date, is a delinquency subject to the provisions of chapter 10, title 63, Idaho Code, except that references to county and county officials in that chapter shall be taken as references to the state tax commission.

History:

[63-719, added 2006, ch. 234, sec. 1, p. 696.]
Idaho Code § 63-3042A — Idaho Code / Title 63 / Chapter 30 / Section 63-3042A
63-3042A EVIDENCE OF EXPENDITURES.
Status: in_force

63-3042A. evidence of expenditures. For the purpose of documenting an expenditure as a deduction or credit under this chapter, absent clear and convincing evidence of fraud, a taxpayer's statement or invoice from a credit card company or other financial institution reflecting the expenditure shall conclusively establish that the expenditure was made by the taxpayer, and the taxpayer's sworn statement that the expenditure was made for an identified deductible purpose shall conclusively establish a taxpayer's right to a deduction or credit. In any audit, assertion of deficiency or other proceeding in which substantiation of a deductible expense paid by credit card, debit card, or other electronic means is in question, the state tax commission shall notify a taxpayer in writing of the provisions of this section and retain proof that such notice has been provided as required by this section.

History:

[63-3042A, added 2021, ch. 206, sec. 1, p. 561; am. 2023, ch. 34, sec. 1, p. 168; am. 2024, ch. 30, sec. 1, p. 224; am. 2025, ch. 224, sec. 1, p. 1047.]
Idaho Code § 63-3038 — Idaho Code / Title 63 / Chapter 30 / Section 63-3038
63-3038 ADMINISTRATION.
Status: in_force

63-3038. Administration. It shall be the duty of the state tax commission of the state of Idaho as established in chapter 1 of title 63, Idaho Code, to administer and enforce the provision of this title. The state tax commission is authorized to designate deputies and employees to specifically administer the provisions of this title and such deputies and employees may be authorized to act in the name of the state tax commission and in its place and stead, provided, however, that such designation shall be made in writing.

History:

[63-3038, added 1959, ch. 299, sec. 38, p. 613; am. 1998, ch. 53, sec. 1, p. 207.]
Idaho Code § 63-4405 — Idaho Code / Title 63 / Chapter 44 / Section 63-4405
63-4405 ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS.
Status: in_force

63-4405. Additional income tax credit for new jobs. (1) Subject to the limitations of this chapter, for taxable years beginning on or after January 1, 2006, and before December 31, 2030, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, for the number of new employees earning more than a rate of twenty-four dollars and four cents ($24.04) per hour worked, in lieu of the credit amount in subsection (3) of section 63-3029F, Idaho Code, be allowed the credit provided by this section. The number of new employees is the increase in the number of employees for the current taxable year over the greater of the following:

(a) The number of employees for the prior taxable year; or

(b) The average of the number of employees for the three (3) prior taxable years.

(2) The credit provided by this section shall be:

(a) One thousand five hundred dollars ($1,500) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than twenty-four dollars and four cents ($24.04) per hour worked but equal to or less than an average rate of twenty-eight dollars and eighty-five cents ($28.85) per hour worked;

(b) Two thousand dollars ($2,000) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than an average rate of twenty-eight dollars and eighty-five cents ($28.85) per hour worked but equal to or less than an average rate of thirty-six dollars and six cents ($36.06) per hour worked;

(c) Two thousand five hundred dollars ($2,500) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than an average rate of thirty-six dollars and six cents ($36.06) per hour worked but equal to or less than an average rate of forty-three dollars and twenty-seven cents ($43.27) per hour worked;

(d) Three thousand dollars ($3,000) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than an average rate of forty-three dollars and twenty-seven cents ($43.27) per hour worked.

(3) The credit allowed by subsection (1) of this section shall apply only to employment primarily within the project site. No credit shall be earned unless such employee shall have performed such duties for the taxpayer for a minimum of nine (9) months during the taxable year for which the credit is claimed.

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

(5) Employees transferred from a related taxpayer or acquired from another taxpayer within the prior twelve (12) months shall not be included in the computation of the credit unless the transfer creates a net new job in Idaho.

History:

[63-4405, added 2005, ch. 370, sec. 1, p. 1182; am. 2006, ch. 314, sec. 4, p. 978; am. 2009, ch. 191, sec. 4, p. 624; am. 2011, ch. 318, sec. 4, p. 928; am. 2020, ch. 243, sec. 4, p. 713.]
Idaho Code § 63-3627 — Idaho Code / Title 63 / Chapter 36 / Section 63-3627
63-3627 RESPONSIBILITY FOR TAXES.
Status: in_force

63-3627. Responsibility for taxes. (a) Every person with the duty to account for and pay over any tax which is imposed upon or required to be collected by any taxpayer under this chapter on behalf of such taxpayer as an officer, member or employee of such taxpayer, shall be personally liable for payment of such tax, plus penalties and interest, if he fails to carry out his duty.

(b) Any such individual required to collect, truthfully account for, and pay over any tax imposed by this chapter who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 63-3046(b), Idaho Code, for any offense to which this subsection (b) is applicable.

History:

[63-3627, added 1965, ch. 195, sec. 27, p. 408; am. 1967, ch. 290, sec. 9, p. 805; am. 1998, ch. 45, sec. 1, p. 192; am. 2003, ch. 7, sec. 1, p. 14.]
Idaho Code § 63-204 — Idaho Code / Title 63 / Chapter 2 / Section 63-204
63-204 CLASSES OF PROPERTY.
Status: in_force

63-204. Classes of property. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:

Class 1. Real Property,

Class 2. Personal Property, and

Class 3. Operating Property.

History:

[63-204 added 1996, ch. 98, sec. 3, p. 321.]
Idaho Code § 63-4104 — Idaho Code / Title 63 / Chapter 41 / Section 63-4104
63-4104 NONFUNCTIONING DISTRICT.
Status: in_force

63-4104. Nonfunctioning district. Any special district which fails or has ceased to function for two (2) or more years may be dissolved by the board or boards of county commissioners of the county or counties in which it is located. The county commissioners may initiate such action upon their own volition or it may be initiated by petition. If by resolution a board of county commissioners finds that an emergency exists, the board may immediately take all steps necessary to operate and provide services of the district and preserve and maintain the property owned by the district.

History:

[63-4104, added 1987, ch. 87, sec. 1, p. 165; am. 2001, ch. 184, sec. 2, p. 642.]
Idaho Code § 63-805 — Idaho Code / Title 63 / Chapter 8 / Section 63-805
63-805 ANNUAL LEVIES.
Status: in_force

63-805. Annual levies. (1) The county commissioners of each county in this state may levy annually upon all taxable property of said county, a property tax for general county purposes, including the provision of public defender services, to be collected and paid into the county treasury and apportioned to the county current expense fund which levy shall not exceed twenty-six hundredths percent (.26%) of market value for assessment purposes of such property, or a levy sufficient to raise two hundred fifty thousand dollars ($250,000), whichever is greater. If a county establishes the justice fund, as provided in section 31-4602, Idaho Code, the maximum current expense levy shall be reduced to twenty hundredths percent (.20%) of market value for assessment purposes, or a levy sufficient to raise two hundred fifty thousand dollars ($250,000), whichever is greater.

(2) The county commissioners of each county in this state may levy upon all taxable property of said county, a property tax for the purposes set forth in the statutes authorizing a county justice fund, to be collected and paid into the county treasury and apportioned to the county justice fund, if one has been established. Said levy shall not exceed twenty hundredths percent (.20%) of market value for assessment purposes of such property, or a levy sufficient to raise two hundred fifty thousand dollars ($250,000), whichever is greater.

The county commissioners shall have the right to make a "general reserve appropriation," said appropriation not to exceed five percent (5%) of the county justice fund budget as finally adopted. The total levy, however, for the county justice fund, including the "general reserve appropriation," shall be within the limitations imposed by chapter 8, title 63, Idaho Code, or by any statutes of the state of Idaho in force and effect.

(3) Annually, before the second Monday in September, the board of trustees of any school district within the county having determined the number, if any, of pupils in average daily attendance above the number included in the last annual report thereof, and the amount of money required to provide the educational support programs and transportation support programs for such additional pupils in average daily attendance, as defined in chapter 10, title 33, Idaho Code, the county commissioners shall determine the total of such new requirements within the county and upon the taxable property situate within the district requesting the same, and the county commissioners shall levy a tax sufficient to provide such amount, provided in no case shall the levy be more than six-hundredths percent (.06%) of the taxable value of the property to be collected and paid to the requesting district.

(4) (a) The county commissioners of each county in this state may levy annually upon all taxable property of its county, a property tax for the acquisition, maintenance and operation of public parks or public recreational facilities, to be collected and paid into the county treasury and apportioned to a fund to be designated as the "parks and recreation fund," which is hereby created, and such county commissioners may appropriate otherwise unappropriated funds for such purposes. No levy made under this subsection shall exceed one-hundredth percent (.01%) of the market value for assessment purposes on all taxable property within the district.

(b) Any funds unexpended from the "parks and recreation fund," or any funds unexpended from the current year's certified parks and recreation budget may be retained in, or deposited to, the "parks and recreation fund" for the purpose of future land acquisition, park expansion or improvement, or the acquisition of operating equipment. The maximum accumulation of funds allowable shall not exceed twice the amount of money provided by the levy authorized in paragraph (a) of this subsection.

(5) Upon the same property and for the same year the county commissioners must also levy such other property taxes as may be necessary for the payment of the interest on county bonds or to provide a sinking fund for the redemption of county bonds or such other authorized taxes as may be necessary for any other or special purposes, to be collected and paid into the county treasury and apportioned as provided by the laws of this state.

History:

[63-805 added 1996, ch. 98, sec. 9, p. 372; am. 2016, ch. 214, sec. 3, p. 601.]
Idaho Code § 63-205A — Idaho Code / Title 63 / Chapter 2 / Section 63-205A
63-205A ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES.
Status: in_force

63-205A. Assessment — Market Value for Assessment Purposes of Section 42 low-income Properties. (1) Section 42 of the Internal Revenue Code and related regulations govern the housing tax credit established under the 1986 tax reform act, as amended, and provides an incentive for developers to provide safe and sanitary housing for individuals and families earning no more than sixty percent (60%) of the area median income as determined by the U.S. department of housing and urban development (HUD), which income and rent restrictions remain in place as provided for in the tax credit regulatory agreement between the owner and the Idaho housing and finance association.

(2) The market value for assessment purposes of section 42 low-income properties shall be determined by the county assessor using the following criteria:

(a) The sales comparison approach using similar rent restricted properties, the cost approach, and the income approach, shall be considered in valuing section 42 low-income properties. The cost approach shall include an economic obsolescence factor associated with the income and rent restrictions provided with each development's tax credit regulatory agreement with the Idaho housing and finance association. The three (3) approaches will be reconciled into a single property value.

(b) Net operating income to be capitalized in the income approach shall not include the amount of housing tax credits. However, the amount of such credits shall be added to the capitalized net operating income using one (1) of the following procedures:

(i) Except as provided in subsection (2)(b)(ii) of this section, for properties for which housing tax credits have been received prior to January 1, 2009, and for properties subject to new regulatory agreements on or after January 1, 2009, the total dollar amount of such credits shall be divided by the total number of years in the regulatory agreement;

(ii) For properties for which housing tax credits originally were received, but which are no longer receiving such credits as of January 1, 2009, no amount shall be added; or

(iii) For properties previously receiving housing tax credits, but subject to a new regulatory agreement on or after January 1, 2009, the total amount of housing tax credits pursuant to the new agreement shall be divided by the number of years in the new regulatory agreement. This amount shall supersede and be substituted for any amount previously calculated.

Net operating income shall be capitalized into value using a market derived capitalization rate. To determine the net operating income, effective gross income shall be reduced by costs customary to section 42 operations, including normalized operating expenses plus all compliance, audit, asset management and other fees, but not general partner fees, as well as those costs set forth in each development's tax credit regulatory agreement with the Idaho housing and finance association.

(c) The Idaho state tax commission shall gather market data to determine market derived capitalization rates for section 42 low-income properties from section 42 property sales. Determination of the market derived capitalization rates for section 42 low-income property sales shall include both actual net operating income and calculated tax credit income consistent with the formula in subsection (2)(b) of this section. The Idaho state tax commission shall then make the information available to each county assessor. If fewer than three (3) comparable sales of section 42 low-income properties are available, then a capitalization rate derived from properties with no federal project based assistance shall be used. As used in this section, "comparable" shall mean section 42 low-income properties with no federal project based assistance. A sale of a section 42 low-income property shall not be considered as a comparable sale if the buyer of that property receives a new allocation of section 42 tax credits from the Idaho housing and finance association.

(d) Beginning in 2010, the owners of properties described in this section shall provide to the Idaho state tax commission no later than April 1 of each year, such financial statements from the prior year as are customarily prepared in the ownership and operation of any section 42 property. For 2009, said financial statements shall be provided no later than May 1. In addition, no later than May 1 of 2009 or, for new developments with housing tax credits or new allocations, by April 1 of the first year of any tax credit regulatory agreement, the Idaho housing and finance association shall provide to the Idaho state tax commission statements ascertaining the dollar amounts of housing tax credits that have been allocated to each section 42 property, the year such credits were first paid, and the total number of years in the regulatory agreement. The Idaho state tax commission shall then make the financial statements and tax credit information required under this section available to each county assessor. If such information is not made available to the Idaho state tax commission and county assessors, each county shall substitute market rent apartment derived expenses and income for section 42 low-income properties.

(e) The Idaho state tax commission shall have the authority to promulgate rules dealing with the enactment and enforcement of this section.

(f) If the use of the income approach as described in subsection (2)(b) of this section results in an assessed value lower than would be obtained if the income approach in subsection (2)(b) of this section were not used, the difference will be exempt.

History:

[63-205A, added 2009, ch. 140, sec. 2, p. 422; am. 2013, ch. 7, sec. 1, p. 15.]
Idaho Code § 63-3622K — Idaho Code / Title 63 / Chapter 36 / Section 63-3622K
63-3622K OCCASIONAL SALES.
Status: in_force

63-3622K. Occasional sales. (a) There are exempted from the taxes imposed by this chapter occasional sales of tangible personal property.

(b) As used in this section, the term "occasional sales" means:

(1) A sale of property not held or used by a person in the course of an activity for which he is required to hold a seller's permit, provided such sale is not one of a series of sales sufficient in number or of such a nature as to constitute the seller a "retailer" under section 63-3610(c), Idaho Code. The definition of "occasional sales" provided in this subsection does not apply to use tax in regard to tangible personal property used to improve real property when such property is obtained, directly or indirectly, from a person in the business of making like or similar improvements to real property.

(2) Any transfer of all or substantially all of the property held or used by a person in a business requiring a seller's permit when, after such transfer, the real or ultimate ownership of such property is substantially similar to that which existed before such transfer. For the purpose of this section, stockholders, bondholders, partners, or other persons holding an interest in a corporation or other entity are regarded as having a "real or ultimate ownership" of the property of such corporation or other entity.

(3) A transfer of capital assets to or by a business when the transfer is accomplished through an adjustment of the beneficial interest of the business and the transferor has paid sales or use taxes pursuant to section 63-3619 or 63-3621, Idaho Code, on the capital assets, incidental to:

(i) A division of joint venture, partnership, or limited liability company assets among the members or partners in exchange for a proportional reduction of the transferee's interest in the joint venture, partnership, or limited liability company. For the purposes of this section, the term "limited liability company" means a business organization as defined in chapter 6, title 53, Idaho Code, or as defined in section 30-6-102, Idaho Code, as appropriate pursuant to section 30-6-1104, Idaho Code;

(ii) The formation of a partnership, joint venture, or limited liability company by the transfer of assets to the partnership, joint venture, or limited liability company or transfers to a partnership, joint venture, or limited liability company in exchange for proportionate interests in the partnership, joint venture, or limited liability company;

(iii) The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for stock in proportion to assets contributed;

(iv) The transfer of assets of shareholders in the formation or dissolution of a corporation;

(v) The transfer of capital assets by a corporation to its stockholders in exchange for surrender of capital stock;

(vi) The transfer of assets from a parent corporation to a subsidiary corporation which is owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;

(vii) The transfer of assets from a subsidiary corporation which is owned at least eighty percent (80%) by the parent corporation to a parent corporation or another subsidiary which is owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets.

(4) The sale, lease or rental of a capital asset in substantially the same form as acquired by the transferor and on which the initial transferor has paid sales or use taxes pursuant to section 63-3619 or 63-3621, Idaho Code, when the owners of all of the outstanding stock, equity or interest of the transferor are the same as the transferee or are members of the same family within the second degree of consanguinity or affinity.

(5) The sale of substantially all of the operating assets of a business or of a separate division, branch, or identifiable segment to a buyer who continues operation of the business. For the purpose of this subsection, a "separate division, branch, or identifiable segment" shall be deemed to exist if, prior to its sale, the income and expense attributable to such "separate division, branch, or identifiable segment" could be separately ascertained from the books of accounts and records.

(6) Sales by persons who are not defined as "retailers" in section 63-3610, Idaho Code.

(7) Sales of animals by any 4-H club or FFA club held in conjunction with a fair or the western Idaho spring lamb sale.

(8) The sale or purchase of tangible personal property at home yard sales; provided however, that no more than two (2) such home yard sales per individual calendar year shall be exempt. If a homeowner has more than two (2) home yard sales and the total sales are less than five thousand dollars ($5,000) in a calendar year, such homeowner may qualify as a small seller as defined in section 63-3622YY, Idaho Code.

(c) As used in this section, the term "occasional sales," when applied to the sale of a motor vehicle, means only:

(1) Sales of motor vehicles between members of a family related within the second degree of consanguinity, unless a sales or use tax was not imposed on the sale of that motor vehicle at the time of purchase, in which situation the sale is taxable.

(2) Sales of motor vehicles that fall within the scope of the transactions detailed in subsection (b)(2) through (5) of this section.

(d) The exemption provided by subsection (b)(1), (4), (6), or (8) of this section shall not apply to the sale, purchase or use of aircraft, as defined in section 21-201, Idaho Code, nor shall it apply to the sale, purchase or use of boats or vessels, as defined in section 67-7003, Idaho Code, nor shall it apply to the sale, purchase or use of snowmobiles, recreational vehicles or off-highway motorbikes, as defined in section 63-3622HH, Idaho Code.

History:

[63-3622K, added 1984, ch. 239, sec. 12, p. 579; am. 1988, ch. 157, sec. 2, p. 284; am. 1988, ch. 367, sec. 2, p. 1084; am. 1989, ch. 264, sec. 1, p. 643; am. 1990, ch. 135, sec. 1, p. 308; am. 1996, ch. 46, sec. 10, p. 131; am. 1996, ch. 111, sec. 1, p. 413; am. 1997, ch. 62, sec. 5, p. 126; am. 1999, ch. 42, sec. 7, p. 92; am. 2005, ch. 15, sec. 1, p. 44; am. 2008, ch. 176, sec. 4, p. 520; am. 2026, ch. 189, sec. 1, p. 844.]
Idaho Code § 63-707 — Idaho Code / Title 63 / Chapter 7 / Section 63-707
63-707 PROCEDURE AFTER CLAIM APPROVAL.
Status: in_force

63-707. Procedure after claim approval. (1) The county assessor shall prepare a tax reduction roll, which shall be in addition to the property roll, the subsequent property roll, and missed property rolls. The tax reduction roll shall show:

(a) The name of the taxpayer;

(b) The description of the property for which a reduction in property taxes or occupancy taxes is claimed, suitably detailed to meet the requirements of the individual county;

(c) The assessor's best estimate of current market value, and any prorated net taxable value of the eligible portion of the property's current market value for assessment purposes;

(d) The amount of tax reduction for which the applicant is eligible as determined by the income of the claimant and, if married, the claimant's spouse, pursuant to sections 63-704 and 63-705, Idaho Code; and

(e) The amount of tax reduction for which a disabled veteran homeowner is eligible, pursuant to section 63-705A, Idaho Code.

(2) Except as provided in section 63-317, Idaho Code, and as soon as possible, but in any event by no later than June 1, the tax reduction roll shall be certified to the county auditor and to the state tax commission in the manner prescribed by rules promulgated by the state tax commission. The property tax reduction roll shall be accompanied by a copy of the claim forms.

(3) (a) Except as provided in section 63-317, Idaho Code, and as soon as possible, but in any event by no later than the fourth Monday of October, the county auditor shall complete the tax reduction roll by adding the following information:

(i) The current year's levy for the code area in which the property is situated;

(ii) The amount of occupancy tax reduction claimed based on the current year's market value for assessment purposes and the current year's levy;

(iii) The amount of property tax reduction claimed based on the current year's market value for assessment purposes and the current year's levy; and

(iv) The current year's market value for assessment purposes.

(b) Except as provided in section 63-317, Idaho Code, and as soon as possible, but in any event no later than the fourth Monday of October, the county auditor shall certify the completed tax reduction roll to the state tax commission in the manner prescribed by rules promulgated by the state tax commission.

(4) The state tax commission shall determine the total number of claims to be allowed in each county, the dollar amount of each claim allowed, and the total dollar amount for all claims for each county. These amounts shall be certified to the county auditor and tax collector by the state tax commission by no later than the third Monday in November.

(5) The state tax commission may audit each and every claim submitted to it and, any other provision of law notwithstanding, may utilize income tax returns filed by the claimant or by the claimant's spouse to determine the income of the claimant or the claimant's spouse.

(6) If it is determined by the state tax commission that a claim is erroneous, the tax commission shall disapprove so much of the claim as necessary in order to conform with statutory standards. The tax commission shall provide the claimant, or the person or entity acting on behalf of the claimant, written notice of the tax commission's intent to disapprove all or a portion of the claim. The claimant, or the person or entity acting on behalf of the claimant, shall have twenty-eight (28) days to make written protest to the tax commission of the intended action. The claimant, or the person or entity acting on behalf of the claimant, may submit additional information and may request an informal hearing with the commission. If the claimant, or the person or entity acting on behalf of the claimant, fails to make written protest within twenty-eight (28) days, the tax commission shall provide written notice of disapproval to the claimant, or the person or entity acting on behalf of the claimant, by the second Monday of October and to the county auditor of the county from which the claim was received. Any claimant, or person or entity acting on behalf of the claimant, whose claim is disapproved in whole or in part by the state tax commission may:

(a) File a claim with the county commissioners for a special cancellation pursuant to section 63-711, Idaho Code;

(b) Appeal such disapproval by the state tax commission to the board of tax appeals or to the district court of the county of residence of the taxpayer within thirty (30) days.

History:

[63-707 added 1996, ch. 98, sec. 8, p. 366; am. 2001, ch. 69, sec. 7, p. 138; am. 2004, ch. 156, sec. 5, p. 503; am. 2011, ch. 85, sec. 3, p. 180; am. 2018, ch. 183, sec. 3, p. 402; am. 2019, ch. 31, sec. 8, p. 90.]
Idaho Code § 63-2554 — Idaho Code / Title 63 / Chapter 25 / Section 63-2554
63-2554 PERMIT REQUIRED.
Status: in_force

63-2554. Permit required. No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received from the commission a permit as provided in section 63-2503 or 63-2504, Idaho Code.

History:

[63-2554, added 1972, ch. 289, sec. 4, p. 725; am. 1991, ch. 2, sec. 3, p. 14; am. 2007, ch. 19, sec. 1, p. 29.]
Idaho Code § 63-3622G — Idaho Code / Title 63 / Chapter 36 / Section 63-3622G
63-3622G HEATING MATERIALS.
Status: in_force

63-3622G. Heating materials. There is exempted from the taxes imposed by this chapter the sale or purchase of any matter used to produce heat by burning, for the purpose of providing heat to any building or for domestic home use, including wood, coal, petroleum and gas.

History:

[63-3622G, added 1984, ch. 239, sec. 8, p. 578.]
Idaho Code § 63-3605H — Idaho Code / Title 63 / Chapter 36 / Section 63-3605H
63-3605H MINING.
Status: in_force

63-3605H. Mining. The term "mining" means the extraction from the earth of a mineral as defined in sections 47-701 and 47-701A, Idaho Code, excepting therefrom geothermal resources, and includes the further processing of such mineral.

History:

[(63-3605H) 63-3605B, added 1993, ch. 319, sec. 1, p. 1175; am. and redesig. 2019, ch. 320, sec. 9, p. 956.]
Idaho Code § 63-3622NN — Idaho Code / Title 63 / Chapter 36 / Section 63-3622NN
63-3622NN CLEAN ROOMS.
Status: in_force

63-3622NN. Clean rooms. (1) There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption in this state of tangible personal property which is exclusively used in or to maintain the environment of, or is or becomes a component part of, a clean room, without regard to whether the property is actually contained within the clean room or whether such tangible personal property ultimately becomes affixed to or incorporated into real property.

(2) The following definitions apply to this section:

(a) "Clean room" means an environment in a defined space, within a larger building, where humidity, temperature, particulate matter and contamination are precisely and regularly controlled; and

(i) Which is a "Class 10,000" clean room or better, and

(ii) In which the primary activities are:

1. Activities which qualify for the production exemption in section 63-3622D, Idaho Code, resulting in the manufacture of products which are either semiconductors, products manufactured using semiconductor manufacturing processes, or equipment used to manufacture semiconductors;

2. Activities which qualify for the research and development exemption in section 63-3622RR, Idaho Code; or

3. A combination of the activities described in subparagraphs 1. and 2. above.

(b) "Class 10,000 clean room" means a specified area in which the concentration of airborne particulates of five-tenths (0.5) micrometers or larger is regularly maintained at a level of cleanliness no greater than ten thousand (10,000) particles per cubic foot of air.

(c) "Semiconductor" means a small piece of semiconductor material including silicon:

(i) On which an integrated circuit is embedded, or

(ii) Which is altered in the manufacturing process by primarily using semiconductor processes.

(d) "Integrated circuit" means a complex of multiple active electronic components and their interconnections built upon a semiconductor substrate.

(e) "Semiconductor manufacturing processes" means chemical vapor deposition, plasma vapor deposition, wet and dry etch, chemical mechanical planarization or polishing and such other manufacturing processes generally recognized by the semiconductor industry as being standard processes in the industry.

(f) Property is "exclusively used" for a purpose when its use for any other purpose is insignificant or inconsequential.

History:

[63-3622NN, added 1999, ch. 130, sec. 1, p. 375; am. 2005, ch. 242, sec. 2, p. 753.]
Idaho Code § 63-4106 — Idaho Code / Title 63 / Chapter 41 / Section 63-4106
63-4106 PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS.
Status: in_force

63-4106. Provision for payment of indebtedness upon dissolution — Special tax levy for payment of district indebtedness. The board of county commissioners in the county or counties in which the dissolved district is located shall compute the total indebtedness of the district and shall provide for the payment thereof out of district funds on hand, or out of revenues to be raised by special levies, which shall be determined by the county or counties, and shall be certified to the clerk of the county board of commissioners of each of the counties wherein is situated any part of such district and such tax shall be levied and imposed by each of such counties upon such property of the district as may be within such county and the tax shall be collected, and not less than quarterly, shall be remitted to the treasurer of the county which contains the greatest portion of the preceding calendar year's valuation of the dissolved district, to be applied in payment of the indebtedness of such district as hereinafter provided.

At the next regular annual meeting of the board of commissioners of the county or counties in which the dissolved district is located at which levies for state and county purposes are fixed, and each year thereafter until all indebtedness of such district shall have been fully paid, such board shall, in addition to all other tax levies, levy a special tax upon all of the property situated within the former boundaries of such dissolved district, sufficient to raise by taxation funds for the payment of current and accruing terms and conditions of outstanding bonds of such district; and shall each year thereafter continue such levy, or make such other or additional levies as may be required, to fully pay and retire the indebtedness of such district according to the terms and conditions thereof; and such taxes must be collected as are other county taxes and shall be turned over to the treasurer of the county which contains the greatest portion of the preceding calendar year's valuation of the district who must redeem or post for redemption all warrants and bonds as the same mature and in order of their line, and for which the treasurer has funds arising from such district for the payment of same.

History:

[63-4106, added 1987, ch. 87, sec. 1, p. 167.]
Idaho Code § 63-3011C — Idaho Code / Title 63 / Chapter 30 / Section 63-3011C
63-3011C IDAHO TAXABLE INCOME.
Status: in_force

63-3011C. Idaho taxable income. The term "Idaho taxable income" means taxable income as modified pursuant to the Idaho adjustments specifically provided in this chapter.

History:

[63-3011C, added 1995, ch. 111, sec. 5, p. 350.]
Idaho Code § 63-501A — Idaho Code / Title 63 / Chapter 5 / Section 63-501A
63-501A TAXPAYER'S RIGHT TO APPEAL.
Status: in_force

63-501A. Taxpayer's right to appeal. (1) Taxpayers may file an appeal of an assessment or exemption decision with the county board of equalization. An appeal shall be made in writing on a form provided by the county board of equalization or assessor and must identify the taxpayer, the property which is the subject of the appeal and the reason for the appeal. An appeal of an assessment listed on the property roll must be filed on or before the end of the county's normal business hours on the fourth Monday of June. An appeal of an assessment listed on the subsequent property roll must be filed on or before the end of the county's normal business hours on the fourth Monday of November. An appeal of an assessment listed on the missed property roll must be filed on or before the board of equalization adjourns on the day of its January meeting. The board of equalization may consider an appeal only if it is timely filed.

(2) Appeals from the county board of equalization shall be made pursuant to section 63-511, Idaho Code.

History:

[63-501A, added 1996, ch. 98, sec. 6, p. 343; am. 1997, ch. 117, sec. 18, p. 319; am. 2012, ch. 4, sec. 2, p. 7.]
Idaho Code § 63-1705A — Idaho Code / Title 63 / Chapter 17 / Section 63-1705A
63-1705A CLASSIFICATION OF FOREST LANDS.
Status: in_force

63-1705A. CLASSIFICATION OF FOREST LANDS. (1) The state shall be divided into four (4) forest valuation zones:

(a) Zone 1 shall consist of Boundary, Bonner, and Kootenai counties;

(b) Zone 2 shall consist of Benewah, Shoshone, Latah, Clearwater, Nez Perce, Lewis, and Idaho counties;

(c) Zone 3 shall consist of Adams, Valley, Washington, Payette, Gem, Boise, Canyon, Ada, Elmore, Camas, Blaine, Gooding, Lincoln, Jerome, and Minidoka counties; and

(d) Zone 4 shall consist of the remaining nineteen (19) counties.

(2) In all forest valuation zones, there shall be three (3) separate productivity classes of forest land: poor, medium, and good. These classes apply to forest land that may or may not be stocked with commercial or young growth timber.

(a) Poor productivity class is defined as forest land having a mean annual increment (MAI) of one hundred twenty-five (125) board feet per acre per year, based on a seventy-three (73) year rotation. This productivity class includes western white pine site index 35-45 and ponderosa pine site index 45-80. One hundred twenty-five (125) board feet per acre MAI shall be used in the valuation process.

(b) Medium productivity class is defined as forest land having an MAI of two hundred twenty-five (225) board feet per acre per year, based on a sixty-eight (68) year rotation. This productivity class includes western white pine site index 46-60 and ponderosa pine site index 81-110. Two hundred twenty-five (225) board feet per acre MAI shall be used in the valuation process.

(c) Good productivity class is defined as forest land having an MAI of three hundred fifty (350) board feet per acre per year, based on a sixty-three (63) year rotation. This productivity class includes western white pine site index 61 and above and ponderosa pine site index 111 and above. Three hundred fifty (350) board feet per acre MAI shall be used in the valuation process.

(d) For forest valuation zones 1 and 2, forest land shall be stratified into areas of similar productive potential using the habitat typing methodology described in "forest habitat types of northern Idaho: a second approximation," published by the United States government printing office for the United States forest service in 1991. Within these stratified areas, site index trees shall be selected and measured that will identify the site index to be used to place the land in one (1) of the three (3) productivity classes set forth in paragraphs (a), (b), and (c) of this subsection.

(e) For forest valuation zones 3 and 4, the criteria for stratification shall be generally the same as that used in zones 1 and 2 based on the habitat typing methodology described in "forest habitat types of central Idaho," published by the United States government printing office for the United States forest service in 1981, with the following adjustments made in growth rates for lower moisture levels:

(i) For poor productivity class, one hundred twenty-five (125) board feet per acre MAI shall be used in the valuation process;

(ii) For medium productivity class, two hundred thirteen (213) board feet per acre MAI shall be used in the valuation process; and

(iii) For good productivity class, three hundred twenty (320) board feet per acre MAI shall be used in the valuation process.

(3) Lakes, solid rock bluffs, talus slopes, and continuously flooded swampy areas that are larger than five (5) contiguous acres in size and that can be identified through remote sensing shall be valued at forty percent (40%) of the poor bare land value as described in section 63-1706, Idaho Code. These areas are defined as being incapable of growing trees.

(4) Except as provided in subsection (5) of this section, no parcel's productivity classification can be changed from the classification existing on January 1, 2016, until requirements for landowner notification, inspector qualifications, and document retention have been met.

(a) Notice of intent to change classification must be provided in writing to the landowner of record or the landowner's designee within two (2) weeks of any determination by the county assessor of intent to change classification. Such notice must be provided no later than the first Monday in November for the change to be in effect during the following year. Notice may be delivered in person or by United States mail, or, if agreed to by the assessor and the landowner, by electronic mail. Notice of intent to change classification shall include:

(i) A statement of intent to change the classification;

(ii) A statement of the present classification and the intended new classification;

(iii) A statement that the intent notice is not an assessment notice and that the assessment notice will be sent by the first Monday in June in the following year;

(iv) A statement that both the taxable value stated on the assessment notice and the classification may be appealed to the county board of equalization as provided in section 63-501A, Idaho Code; and

(v) Contact information identifying assessor's office staff who may be contacted and how to do so.

(b) The inspector is the person assigned by the county assessor to review property characteristics and complete a timberland classification form provided by the state tax commission. The inspector must be proficient in each of the following:

(i) Navigating forest locations;

(ii) Skilled mapping techniques;

(iii) Establishment of plot locations;

(iv) Plant and tree identification; and

(v) Site tree identification and measurements.

(c) Inspector proficiency must be established by a minimum of twelve (12) months of experience doing fieldwork, including reviewing the characteristics of timberland, and:

(i) Passing a state tax commission-sponsored class on timberland appraisal and inspection;

(ii) Passing equivalent courses from an accredited college or university; or

(iii) Obtaining a degree in forestry or a related field from an accredited institution.

(d) Documentation related to timberland productivity classification shall be retained for no less than ten (10) years following classification determination. Documentation shall include but is not limited to:

(i) Timberland characteristics, on a form provided by the state tax commission, with sufficient detail to verify the classification, including the calculation of productivity class as set forth in subsection (2) of this section;

(ii) The location of any field plots and any site trees using map or global positioning system (GPS) coordinates;

(iii) A map illustrating property boundaries, habitat type-based stratifications as provided in subsection (2) of this section, and plot locations used in the determination of productivity class; and

(iv) Any imagery used to assess the parcel prior to field review.

(5) Provided the county assessor and forest land owner agree and the data is deemed by the county assessor to be acceptable and accurate, the data used to establish any parcel's productivity classification may be provided by the forest land owner. In this case, inspector qualifications and proficiency provisions of this section shall not apply.

(a) When productivity data is provided to the county assessor by the forest land owner, it shall be deemed confidential production record information and not subject to public disclosure, pursuant to section 74-107(2), Idaho Code.

(b) When the alternate method described in this section is to be used, the county shall not be required to have a certified inspector to review property characteristics.

(c) To be considered acceptable, the classification of the timberland so established must result in market value for assessment purposes as defined in section 63-1705(3), Idaho Code.

History:

[63-1705A, added 2020, ch. 247, sec. 2, p. 724.]
Idaho Code § 63-2510 — Idaho Code / Title 63 / Chapter 25 / Section 63-2510
63-2510 PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS.
Status: in_force

63-2510. Payment of tax — Returns — Accounting for stamps. (1) The cigarette taxes imposed in section 63-2506, Idaho Code, are due from the person required under section 63-2508, Idaho Code, to affix stamps, and are payable to the state tax commission monthly, together with the return required in this section.

(2) Every person owing cigarette taxes and every wholesaler shall file a return with the state tax commission in such form as the commission shall prescribe. The return shall report all taxes due regarding cigarettes received during the month or other reporting period, approved by the state tax commission, to which the return relates. The return shall contain such other information as the state tax commission shall require, and shall be signed by the person required to file the return or by such person's duly authorized agent. The return shall be filed on or before the twentieth day of the month following the end of the taxable period to which the return relates.

(3) The amount allowed as compensation for affixing stamps under section 63-2509, Idaho Code, shall be separately stated on the return as a credit against taxes due on the return.

(4) In addition to reporting the tax due as provided in this section, the return shall provide an accounting of all cigarette stamps acquired, held, and affixed by the wholesaler. The return shall include:

(a) The number of stamps which were held at the beginning of the reporting period and were not affixed to packages;

(b) The number of stamps acquired during the reporting period;

(c) The number of stamps affixed to packages during the reporting period;

(d) The number of unaffixed stamps held at the end of the reporting period; and

(e) The number, if any, of stamps lost or destroyed. If stamps are lost or destroyed, a statement describing the circumstances giving rise to the loss or destruction shall accompany the return.

(5) In the event that any stamps obtained by a wholesaler are lost, destroyed, or otherwise unaccounted for, the wholesaler shall be liable for an amount of tax equal to the tax on the number of cigarettes to which such stamps would have been affixed, unless the wholesaler can establish, by clear and convincing evidence, that a specific number of stamps were actually destroyed or mutilated in such a manner as to render them unusable.

(6) In the event that a wholesaler or any other person in possession of unused cigarette stamps shall cease doing business as a wholesaler of cigarettes, such wholesaler or other person shall return all unused stamps to the state tax commission or shall be liable for an amount of tax equal to the tax on the number of cigarettes to which such stamps would have been affixed.

(7) A wholesaler may claim a credit against taxes due on the tax return for taxes previously paid on cigarettes, which after stamps are affixed, become unmarketable and are returned to the manufacturer. When such return is verified in such manner as the state tax commission may, by rule provide, the credit applies to the tax return for the month in which the verification occurs; except that, any amount of credit exceeding the tax due on the tax return may be carried forward to the succeeding tax return, in chronological order until exhausted.

(8) Taxes paid on cigarettes sold on or after January 1, 2000, on accounts later found to be worthless and actually charged-off may be credited upon a subsequent payment of the tax on cigarettes or, if no such tax is due, refunded. If all or part of such an account is thereafter collected, the tax shall be paid based upon the proportion of the amount collected.

History:

[63-2510, as added by 1988, ch. 224, sec. 2, p. 430; am. 1991, ch. 2, sec. 1, p. 13; am. 1994, ch. 43, sec. 1, p. 71; am. 2000, ch. 163, sec. 2, p. 413.]
Idaho Code § 63-602KK — Idaho Code / Title 63 / Chapter 6 / Section 63-602KK
63-602KK PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY.
Status: in_force

63-602KK. Property exempt from taxation — Certain personal property.

(1)(a) An item of taxable personal property purchased on or after January 1, 2013, shall be exempt from property taxation if the item of taxable personal property has an acquisition price of three thousand dollars ($3,000) or less.

(b) For purposes of this section, the term "acquisition cost" means all costs required to put an item of taxable personal property into service and includes:

(i) The purchase price of a new or used item;

(ii) The cost of freight and shipping;

(iii) The cost of installation, engineering, erection or assembly; and

(iv) Sales and use taxes.

(c) For purposes of this subsection, an "item of taxable personal property" means equipment, machinery, furniture or other personal property that is functioning at its highest and best use for the purpose it was designed and constructed and is generally capable of performing that function without being combined with other items of personal property. An item of taxable personal property is not an individual component part of a piece of equipment, machinery, furniture or other personal property as a whole. An item of taxable personal property does not include an improvement to real property, a part that will become an improvement, or anything defined as a fixture.

(2)(a) On and after January 1, 2015, except as provided in subsection (8) of this section, each person's personal property, located in the county, and not otherwise exempt, shall be exempt to the extent of one hundred thousand dollars ($100,000).

(b) On and after January 1, 2022, except as provided in subsection (8) of this section, each person's personal property, located in the county, and not otherwise exempt, shall be exempt to the extent of an additional amount of one hundred fifty thousand dollars ($150,000). The combined exemption under this paragraph and paragraph (a) of this subsection shall not exceed a total amount of two hundred fifty thousand dollars ($250,000).

(c) For the purposes of this section, a person includes two (2) or more people using the property in a common enterprise who are within a relationship described in section 267 of the Internal Revenue Code, as defined in section 63-3004, Idaho Code.

(d) On and after January 1, 2022, any locally assessed personal property is exempt from taxation if it is:

(i) Self-propelled, self-powered, or pull-type equipment and machinery;

(ii) Primarily employed for the use of construction, logging, or mining of salable minerals as defined in section 47-701A, Idaho Code; and

(iii) Designed to travel to various job sites.

(3)(a) No later than the third Monday of November 2013, the county clerk of each county shall certify to the state tax commission the amount of exemption from property taxes under subsection (2)(a) of this section in that county for that year. No later than the third Monday of November 2022, the county clerk of each county shall certify to the state tax commission the amount of exemption from property taxes under subsection (2)(b) of this section in that county for that year. The certification shall identify the property receiving tax reductions, the value of the property, the property's location, the amount of the tax levy applicable to personal property in the location, and the tax before and after the exemption allowed in subsection (2) of this section. The certification shall be in the form prescribed by the state tax commission and shall include such additional information as the commission may require by rule as needed to implement the purpose of this section. The certification shall be reviewed and, if necessary, corrected by the state tax commission.

(b) Except as provided in subsection (7) of this section, a taxing district created prior to January 1, 2013, shall be eligible for reimbursement for the exemptions granted under subsection (2)(a) and (b) of this section. A taxing district created on and after January 1, 2013, and prior to January 1, 2022, shall be eligible for reimbursement of property taxes exempted only under subsection (2)(b) of this section. A taxing district created on or after January 1, 2022, shall not be eligible for reimbursement of any property taxes exempted under this section. The amount of annual replacement of property tax on personal property exempted pursuant to subsection (2) of this section shall be the amount approved by the state tax commission pursuant to paragraph (a) of this subsection.

(4)(a) Subject to the limitations of this section, the state tax commission shall reimburse from the amount appropriated for personal property tax replacement in section 63-3638, Idaho Code, the county treasurer of each county for the reduction on the certifications provided in subsection (3) of this section. The county treasurer shall reimburse from the amount received to each taxing district within the county an amount in proportion to the amount of reduction shown on the certifications in subsection (3) of this section as corrected. The amount that would otherwise be attributable to tax revenues derived from tax levies on personal property exempted by this section within an existing revenue allocation area as defined in section 50-2903(16), Idaho Code, shall be paid directly by the county treasurer to such public body or agency entitled thereto, equal to the amounts that would have been distributed in accordance with the formula for such distribution set forth in section 50-2908, Idaho Code.

(b) The state tax commission shall pay one-half (1/2) of the reimbursement provided in this section no later than December 20 of each year, and the second one-half (1/2) shall be paid by no later than June 20 of the following year. The money received by the county tax collector under the provisions of this section may be considered by counties and other taxing districts and budgeted against at the same time, and in the same manner, and in the same year as revenues from taxation. The total amount paid to the county treasurers shall not exceed the amount certified to the state tax commission under subsection (3) of this section.

(c) For purposes of the limitation provided by section 63-802, Idaho Code, moneys received from distributions pursuant to section 63-3638, Idaho Code, as property tax replacement for the taxable value of property exempt from taxation pursuant to this section shall be treated as property tax revenues.

(5)(a) Nothing contained in this section shall affect the taxation of forest lands or forest products pursuant to chapter 17, title 63, Idaho Code, or the taxation of the net profits of mines pursuant to chapter 28, title 63, Idaho Code.

(b) The exemption from personal property tax provided for in subsection (2) of this section shall not apply to motor vehicles, recreational vehicles, aircraft and boats that are not registered with the state of Idaho and for which required registration fees have not been paid.

(6)(a) The application for the exemption provided for in subsection (2) of this section shall be in the form prescribed by the state tax commission and shall include such information as the state tax commission may require by rule as needed to implement the purpose of this section including, but not limited to, a list of each item of personal property, the purchase date of each item of personal property, the unit cost of each item of personal property if more than the exemption allowed in subsection (1) of this section, and the total cost of the items of personal property.

(b) The application for this exemption, if the county is capable of so providing, may be transmitted by the county assessor electronically, as that term is defined in section 63-115, Idaho Code, when requested by the taxpayer, or mailed by the county assessor to the taxpayer, or his agent or representative at the taxpayer's last known post office address, no later than March 1 of each year. The transmission or mailing of the application shall also include the taxpayer's application for the exemption allowed by this section for the last year in which the taxpayer filed an application.

(c) A taxpayer need only make application for the exemption in this section once as long as all of the following conditions are met:

(i) The taxpayer has received the exemption during the previous year as a result of him making a valid application as defined in this section.

(ii) The amount of the exemption allowed by this section is more than the taxable value of personal property owned by the taxpayer.

(iii) The taxpayer has not made purchases of personal property, excluding items of taxable personal property exempted pursuant to subsection (1) of this section, that would cause the taxable value of the personal property owned by the taxpayer to exceed the maximum amount allowed as an exemption by this section.

(d) Knowingly failing to report changes in the taxable value of personal property that exceed the amount of the exemption allowed pursuant to this section shall subject the taxpayer to a fine not in excess of ten thousand dollars ($10,000) in addition to other penalties set forth in this chapter.

(7) Recovery of property tax exemptions allowed by this section but improperly claimed:

(a) Upon discovery of evidence, facts or circumstances indicating any exemption allowed by this section was improperly claimed, the county assessor shall decide whether the exemption claimed should have been allowed and, if not, notify the board of county commissioners, at which time the board may waive a recovery of the property tax and notify such taxpayer in writing.

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

(c) The taxpayer may appeal to the board of tax appeals the decision by the board of county commissioners 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.

(d) 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. In cases of fraud, the fine set forth in subsection (6)(d) of this section shall be assessed for each tax year.

(e) 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.

(f) Recovered property taxes shall be billed, collected and distributed in the same manner as property taxes. If the recovery is for property tax for which the state provided replacement money, the amounts recovered shall be reported and remitted to the state tax commission, which shall reimburse the general fund. The state tax commission will then notify each affected taxing district or unit of its proportionate share of the recovered property tax, which amount shall be deducted from future payments to be made pursuant to subsection (3) of this section.

(g) 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 (h) 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 commissioners' decision granting the appeal.

(h) Any unpaid recovered property taxes shall become a lien upon the taxpayer's personal 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 treasurer sent the notice to the taxpayer pursuant to this section.

(i) 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.

(8) For operating property with values apportioned to more than one (1) county, the personal property exemption shall be subtracted from the Idaho allocated value prior to apportionment and, for private railcar companies, prior to determining whether their values are to be apportioned. Notwithstanding amounts calculated as provided in subsection (1) of this section, the amount of the exemption otherwise provided in subsection (2) of this section shall be calculated as follows:

(a) Take the lesser amount of:

(i) The number of counties in which a company has operating property multiplied by two hundred fifty thousand dollars ($250,000); or

(ii) The total statewide value of eligible personal property reported by the company.

(b) Reduce the amount calculated in paragraph (a) of this subsection by the value of any nonoperating personal property granted the exemption otherwise found in subsection (2) of this section, as reported by county assessors.

History:

[63-602KK, added 2008, ch. 400, sec. 2, p. 1093; am. 2009, ch. 42, sec. 1, p. 119; am. 2013, ch. 243, sec. 1, p. 581; am. 2014, ch. 357, sec. 4, p. 890; am. 2015, ch. 96, sec. 1, p. 233; am. 2021, ch. 360, sec. 9, p. 1122; am. 2022, ch. 225, sec. 2, p. 740; am. 2025, ch. 300, sec. 12, p. 1271.]
Idaho Code § 63-3101 — Idaho Code / Title 63 / Chapter 31 / Section 63-3101
63-3101 TAXING DISTRICT DEFINED.
Status: in_force

63-3101. Taxing district defined. A taxing district within the meaning of this act is any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes, now or hereafter organized.

History:

[63-3101, added 1933, ch. 160, sec. 1, p. 266.]
Idaho Code § 63-3624 — Idaho Code / Title 63 / Chapter 36 / Section 63-3624
63-3624 ADMINISTRATION.
Status: in_force

63-3624. Administration. (a) The state tax commission shall enforce the provisions of this act and may prescribe, adopt, and enforce rules relating to the administration and enforcement of this act. The state tax commission may prescribe the extent to which any rule shall be applied without retroactive effect.

(b) The state tax commission shall employ qualified auditors for examination of taxpayers' records and books. The state tax commission shall also employ such accountants, investigators, regional supervisors, assistants, clerks, and other personnel as are necessary for the efficient administration of this act, and may delegate authority to its representatives to conduct hearings, or perform any other duties imposed by this act.

(c) Every seller, every retailer, and every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers as the state tax commission may require. Every such seller, retailer or person who files the returns required under this act shall keep such records for not less than four (4) years from the making of such records unless the state tax commission in writing sooner authorizes their destruction.

(d) Retail food stores may petition to the state tax commission to be relieved from the responsibility of retaining detailed invoices of nontaxed sales for which the documentation required in sections 63-3620, 63-3621, or 63-3622, Idaho Code, and any other documentation which may be required by the tax commission, has been obtained by the store from the purchaser. The tax commission shall review each petition and may examine the books and records of the petitioner to insure that the products sold by the petitioner are those sold by a retail food store. The tax commission shall give written notice of its determination to the petitioner as soon as practicable after receiving the written request, but in no event later than sixty (60) days after receiving the petition. As used in this section, "retail food stores" shall mean those retail stores primarily engaged in selling food for home preparation and consumption described in major group 54 of the standard industrial classification manual (SIC) of 1987, as amended, published by the office of management and budget of the executive office of the president of the United States.

(e) The state tax commission, or any person authorized in writing by it, may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.

(f) Purchasers claiming exemption from tax and retailers whose pertinent records are kept outside of the state must bring the records to Idaho for examination by the state tax commission upon request of the latter, or, by agreement with the state tax commission, permit an auditor designated by the state tax commission to visit the place where the records are kept, and there audit such records.

(g) In the administration of the use tax, the state tax commission may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to sales of tangible personal property the storage, use, or other consumption of which is subject to the tax. The reports shall be filed when the state tax commission requires and shall set forth the names and addresses of purchasers of tangible personal property, the sale price of the property, the date of sale, and such other information as the state tax commission may require.

(h) When the tax commission determines that a retail sale is not exempt and the purchaser has failed to voluntarily pay sales or use tax in regard to the property or services purchased, the tax commission may collect the sales tax which was due at the time of the sale or the use tax due at the time of storage, use or other consumption of the taxable goods or services by issuing to the purchaser a notice of deficiency determination, asserting tax together with interest, at the rate provided in section 63-3045, Idaho Code, and may assert penalties found elsewhere in this chapter.

(i) If the tax commission determines that the purchaser has repeatedly or intentionally made purchases claimed to be exempt that are not exempt, and the purchaser has failed to voluntarily report and pay use tax in regard to those purchases, or the commission determines that the purchaser has repeatedly or intentionally made purchases claimed to be exempt that are not exempt and has removed the goods from this state, the commission may assert a penalty equal to five percent (5%) of the sales price of the property or two hundred dollars ($200), whichever is greater. The tax commission may abate the penalty when the purchaser establishes during a proceeding for redetermination that there were reasonable grounds for believing that the purchase was properly exempt from tax.

History:

[63-3624, added 1965, ch. 195, sec. 24, p. 408; am. 1967, ch. 290, sec. 8, p. 805; am. 1991, ch. 176, sec. 7, p. 437; am. 1992, ch. 16, sec. 7, p. 46; am. 1994, ch. 111, sec. 4, p. 251; am. 1996, ch. 46, sec. 15, p. 138.]
Idaho Code § 63-3606C — Idaho Code / Title 63 / Chapter 36 / Section 63-3606C
63-3606C NEW PARK MODEL RECREATIONAL VEHICLE.
Status: in_force

63-3606C. new park model recreational vehicle. (1) The term "new park model recreational vehicle" means a park model recreational vehicle as defined in section 49-117, Idaho Code, that is sold for the first time at retail. The term "new park model recreational vehicle" includes all components incorporated in such park model recreational vehicle at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.

(2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the park model recreational vehicle at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of the new park model recreational vehicle. Refrigerators, ranges, draperies and wood-burning stoves placed in a new park model recreational vehicle by the manufacturer shall be deemed to be components incorporated into such park model recreational vehicle.

History:

[63-3606C, added 2017, ch. 134, sec. 14, p. 324.]
Idaho Code § 63-3631 — Idaho Code / Title 63 / Chapter 36 / Section 63-3631
63-3631 REDETERMINATION.
Status: in_force

63-3631. Redetermination. (1) Any person against whom a deficiency determination is made under section 63-3629, Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620, 63-3620A or 63-3623B, Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045, Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B, Idaho Code.

(2) The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing.

(3) A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621, Idaho Code, or an exemption certificate as provided in section 63-3622, Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.

History:

[63-3631, added 1965, ch. 195, sec. 31, p. 408; am. 1972, ch. 7, sec. 1, p. 10; am. 1992, ch. 16, sec. 9, p. 49; am. 1993, ch. 94, sec. 10, p. 237; am. 1996, ch. 210, sec. 3, p. 682.]
Idaho Code § 63-3622I — Idaho Code / Title 63 / Chapter 36 / Section 63-3622I
63-3622I LITERATURE.
Status: in_force

63-3622I. Literature. (1) There is exempted from the taxes imposed by this chapter the sale or purchase, or the storage, use or other consumption of literature, pamphlets, periodicals, tracts and books published and sold by an entity qualified under section 501(c)(3) of the internal revenue code; no part of the net earnings of which inures to the benefit of a private individual or shareholder.

(2) As used in this section, "literature" includes information available in alternative forms, including audio-visual and magnetic, optical or other machine-readable media.

History:

[63-3622I, added 1984, ch. 239, sec. 10, p. 579; am. 1989, ch. 322, sec. 1, p. 833; am. 1999, ch. 220, sec. 1, p. 587.]
Idaho Code § 63-3059 — Idaho Code / Title 63 / Chapter 30 / Section 63-3059
63-3059 LEVY OR DISTRAINT WARRANT.
Status: in_force

63-3059. Levy or distraint warrant. (1) In case of neglect or refusal to pay taxes or deficiencies as hereinabove provided, the state tax commission may levy, or, by warrant issued under its own hand, authorize its agents or employees or a sheriff or deputy, to levy upon, seize and sell all property, except such as is exempt by the preceding section, belonging to such person, for the payment of the amount due or for the enforcement of any lien authorized and filed pursuant to this chapter.

(2) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made who, upon demand by the state tax commission or by a sheriff or deputy, surrenders such property or rights to property, or discharges such obligation, to the state tax commission shall be discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to such property or rights to property arising from such surrender or payment.

(3) Any person who fails or refuses to surrender any property or rights to property, subject to levy, shall be liable to the state of Idaho in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate established under section 63-3045, Idaho Code, from the date of such levy.

(4) Any amount, other than costs, recovered under this section shall be credited against the tax liability for the collection of which such levy was made.

History:

[63-3059, added 1959, ch. 299, sec. 59, p. 613; am. 1961, ch. 328, sec. 20, p. 622; am. 2000, ch. 149, sec. 1, p. 386.]
Idaho Code § 63-2523 — Idaho Code / Title 63 / Chapter 25 / Section 63-2523
63-2523 PROHIBITIONS.
Status: in_force

63-2523. Prohibitions. It shall be unlawful for any person:

(1) To sell or distribute in this state; to acquire, hold, own, possess or transport, for sale or distribution in this state; or to bring into this state for sale or distribution in this state:

(a) Any cigarettes the package of which:

(i) Bears any statement, label, stamp, sticker or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed or used in the United States including, but not limited to, labels stating "For Export Only," "U.S. Tax-Exempt," "For Use Outside U.S." or similar wording; or

(ii) Does not comply with:

1. All requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged or imported for sale, distribution or use in the United States including, but not limited to, the precise warning labels specified in the federal cigarette labeling and advertising act, 15 U.S.C. section 1333; and

2. All federal trademark and copyright laws;

(b) Any cigarettes imported into the United States in violation of section 5754 of the Internal Revenue Code as defined in section 63-3004, Idaho Code, or any other federal law, or implementing federal regulations;

(c) Any cigarettes that such person otherwise knows or has reason to know the manufacturer did not intend to be sold, distributed or used in the United States; or

(d) Any cigarettes for which there has not been submitted to the secretary of the U.S. department of health and human services the list or lists of the ingredients added to tobacco in the manufacture of such cigarettes required by the federal cigarette labeling and advertising act, 15 U.S.C. section 1335a;

(2) To alter the package of any cigarettes, prior to sale or distribution to the ultimate consumer, so as to remove, conceal or obscure:

(a) Any statement, label, stamp, sticker or notice described in subparagraph (1)(a)(i) of this section;

(b) Any health warning that is not specified in, or does not conform with the requirements of, the federal cigarette labeling and advertising act, 15 U.S.C. section 1333; or

(3) To affix any stamp required pursuant to chapter 25, title 63, Idaho Code, to the package of any cigarettes described in subsection (1) of this section or altered in violation of subsection (2) of this section.

History:

[63-2523, added 2000, ch. 351, sec. 1, p. 1179; am. 2001, ch. 40, sec. 1, p. 76.]
Idaho Code § 63-902 — Idaho Code / Title 63 / Chapter 9 / Section 63-902
63-902 PROPERTY TAX NOTICE AND RECEIPTS — DUTY OF TAX COLLECTOR.
Status: in_force

63-902. Property tax notice and receipts — Duty of tax collector. (1) For property on the property roll or operating property roll, the county tax collector must, prior to the fourth Monday of November in each year, mail or transmit electronically, as that term is defined in section 63-115, Idaho Code, if electronic transmission is requested by the taxpayer, to every taxpayer, or to his agent or representative, at his last known post office address, a tax notice prepared upon forms prescribed in section 63-219, Idaho Code, which shall contain at least the following:

(a) The year in which the property tax was levied;

(b) The name and address of the property owner;

(c) An accurate description of the property or, in lieu thereof, the tax number of record;

(d) The parcel number;

(e) Full market value for assessment purposes;

(f) The total amount of property taxes due:

(i) State;

(ii) County;

(iii) City;

(iv) School district separately shown as:

(A) Maintenance and operation;

(B) Bond;

(C) Supplemental;

(D) Other;

(v) And every other tax being separately shown.

(g) All property tax levies in the tax code area;

(h) The expiration dates of all bonds and levies approved by voters at an election for each taxing district as defined in section 63-3101, Idaho Code, submitted to the tax collector pursuant to section 63-803(5), Idaho Code;

(i) The date when such property taxes become delinquent;

(j) Notation of delinquencies against said property;

(k) Whether an interim payment account exists;

(l) The combined amount of property tax savings, which shall be labeled on the notice as "tax relief appropriated by the Legislature", for each taxpayer as a result of moneys received by a school district from the school district facilities fund established pursuant to section 33-911, Idaho Code, and the homeowner property tax relief granted pursuant to section 63-724, Idaho Code, if any;

(m) The different payment options available to the taxpayer, his agent, or representative, which shall be printed in boldface type in a contrasting color or highlighted on the face of the tax notice; and

(n) The total amount of property taxes for the previous tax year.

(2) The information required by subsection (1)(h) of this section may be satisfied if the county treasurer provides an annual insert with the tax notice or a link on the tax notice to the county website where the information required by subsection (1)(h) of this section can be accessed. Such information must be archived on the county website. In addition to including the link to the county website, the county treasurer may also include on the tax notice a quick response code to access the information required by subsection (1)(h) of this section.

(3) The tax notices shall be numbered consecutively and the numbers must be entered upon all property rolls.

(4) Tax notices prepared in tax code area format shall state that levy sheets are available to the public.

(5) Levy sheets shall list the total property tax levy for each taxing district or taxing jurisdiction and the total in each tax code area.

(6) If the taxpayer is one other than the equitable titleholder, such as an escrowee, trustee of trust deed or other third party, the taxpayer shall deliver to the equitable titleholder a statement of the total amount of property taxes billed, on or before the second Monday of December.

(7) The tax collector in each county of the state is authorized to destroy all duplicate property tax receipts and microfilm of tax receipts on file in his office as they reach ten (10) years old. Property tax receipts may be destroyed if information has been replicated in other storage media.

(8) Computer and data processing routines for completion of all phases of the property tax roll procedures may be utilized with the responsibility for completion of each office's statutory duties to remain under the supervision of that office. Wherever the designation "property roll" appears within title 63, Idaho Code, data processing or computer procedures and forms may be substituted as permanent records.

(9) The county tax collector must, as soon as possible after the subsequent or missed property roll is delivered to him from the county auditor, mail or transmit electronically, if electronic transmission is requested by the taxpayer, a notice to every taxpayer listed on the subsequent or missed property roll, or to his agent or representative. The notice shall conform as nearly as possible to the notice required for property listed on the property roll.

(10) Failure to mail or transmit electronically, if electronic transmission is requested by the taxpayer, such property tax notice, or receipt of said notice by the taxpayer, shall not invalidate the property taxes, or any proceedings in the collection of property taxes, or any proceedings in the foreclosure of property tax liens.

(11) No charge, other than property taxes, shall be included on a tax notice unless the entity placing such charge has received approval from the board of county commissioners to place such charge on the tax notice and such entity:

(a) Has the authority by law to place a lien on property; and

(b) Has the authority to certify such charge to the auditor; and

(c) Is required to collect such charge in the same manner provided by law for the collection of real and personal property taxes.

(12) If a taxpayer requests to receive a tax notice electronically, the request must be made on a form provided by the county tax collector.

History:

[63-902, added 1996, ch. 98, sec. 10, p. 377; am. 1997, ch. 117, sec. 33, p. 331; am. 1997, ch. 241, sec. 1, p. 701; am. 2006, ch. 322, sec. 1, p. 1021; am. 2014, ch. 14, sec. 1, p. 21; am. 2020, ch. 215, sec. 1, p. 637; am. 2021, ch. 327, sec. 2, p. 1002; am. 2023, ch. 200, sec. 12, p. 549.]
Idaho Code § 63-3641 — Idaho Code / Title 63 / Chapter 36 / Section 63-3641
63-3641 REBATE OF SALES TAXES COLLECTED.
Status: in_force

63-3641. rebate of sales taxes collected. (1) As provided in and subject to the limitations of this section, a developer of a retail complex shall receive a rebate of sales taxes collected and remitted to the state tax commission under this chapter by qualified retailers within the retail complex to reimburse the developer for project expenses incurred for the installation of approved transportation improvements.

(2) As used in this section:

(a) "Approved transportation improvement" means a highway project for the installation of an interchange from an interstate highway or for the improvement of a highway as defined in section 40-109(5), Idaho Code, the cost of which is in excess of five million dollars ($5,000,000). To qualify as an approved highway improvement the developer of a retail complex must enter into an agreement with the Idaho transportation board or a political subdivision. An approved highway improvement shall include those costs directly associated with the highway project but shall not include any improvement not within the right-of-way of the proposed public highway improvement, improvements not specifically authorized in the agreement entered into, or developer financed improvements required by state or local agencies as part of the permitting and development process not within the public highway right-of-way. Such agreement shall not be amended in subsequent years to expand or redefine the scope of an approved transportation improvement.

(b) "Political subdivision" means a city, county or highway district that receives highway funding pursuant to section 40-709, Idaho Code.

(c) "Qualified retailer" means a specific location within a retail complex operated by a retailer in regard to which the retailer:

(i) Has obtained a separate seller's permit pursuant to section 63-3620, Idaho Code, applicable only to that location and has collected sales or use taxes in regard to retail sales made at that location and has remitted all such taxes to the state tax commission with returns related to that permit;

(ii) Has been identified in the manner required by rules of the state tax commission as associated with the specific retail complex; and

(iii) Did not directly or by any related party, as defined in section 63-3615A(2), Idaho Code, operate a retail business in the same location before construction of the retail complex.

(d) "Retail complex" means:

(i) One (1) or more buildings in a single location constructed by a developer applying for a rebate under this section specifically related to an approved transportation improvement;

(ii) Facilities reasonably related to the buildings, such as parking lots, sidewalks, lighting, traffic signs and accessory equipment; and

(iii) For which the developer has expended a minimum of four million dollars ($4,000,000).

(e) "Retailer" has the same meaning as provided in section 63-3610, Idaho Code;

(f) "Retail sales" has the same meaning as that term is defined in section 63-3609, Idaho Code.

(3) To obtain the rebate provided by this section, the developer of a retail complex shall file a written claim with the state tax commission.

(a) The claim shall:

(i) Identify the location and boundaries of the retail complex;

(ii) Identify the qualified retailers making retail sales within the complex;

(iii) Include verification that the developer has met the expenditure requirements of paragraph (2)(d)(iii) of this section;

(iv) Include certification from the Idaho transportation department or political subdivision of the amount expended on the approved transportation improvements related to the retail complex;

(v) Contain such additional information as the state tax commission may require by rule.

(b) The claim shall be subject to such reasonable documentation and verification as the state tax commission may require.

(c) A developer of a retail complex must submit a claim under this subsection within two (2) years of the developer's last expenditure on approved transportation improvements.

(4)(a) Upon approval by the state tax commission, the developer is entitled to receive a rebate of sixty percent (60%) of all sales and use taxes imposed by this chapter and remitted to the state tax commission after the date of approval by qualified retailers in the retail complex but not to exceed the lesser of:

(i) The amount certified pursuant to subsection (3)(a)(iv) of this section; or

(ii) The limitation imposed by subsection (5)(c) of this section.

(b) No interest shall be paid on the amounts rebated.

(c) All sales and use tax information remitted by retailers shall be deemed a trade secret, shall be confidential and shall not be disclosed by the state tax commission.

(5)(a) When a retailer certifies to the state tax commission and the commission determines that the requirements of subsection (3)(a)(i), (ii) and (iii) of this section have been met, sixty percent (60%) of all sales and use taxes imposed by this chapter and remitted to the state tax commission after the date of approval by qualified retailers in the retail complex, shall be deposited into the demonstration pilot project fund, which is hereby created in the state treasury.

(b) All moneys rebated shall be paid by the state tax commission from the demonstration pilot project fund in a timely manner not to exceed sixty (60) calendar days after receipt as funds are available in the demonstration pilot project fund. Payments shall be specific to and accounted for by each project.

(c) Once a total of one hundred million dollars ($100,000,000) has been paid in as a rebate on a particular approved transportation improvement, no additional rebates shall be paid in regard to that approved transportation improvement.

History:

[63-3641, added 2009, ch. 62, sec. 3, p. 171; am. 2026, ch. 107, sec. 1, p. 553.]
Idaho Code § 63-602NN — Idaho Code / Title 63 / Chapter 6 / Section 63-602NN
63-602NN PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY.
Status: in_force

63-602NN. Property exempt from taxation — Certain business property. (1) Provided that there is a plant investment that meets all tax incentive criteria as defined in subsection (2) of this section, the board of county commissioners may exempt all or a part of the change from the base value attributable directly to the plant investment.

(2) As used in this section:

(a) "Base value" means the assessed value on the county's property rolls of property associated with the plant investment from the year immediately preceding the year representing the beginning of the project period during which a plant investment pursuant to this section occurs.

(b) "Building or structural components of buildings" means real property improvements to land as defined in section 63-201(11), Idaho Code, that are owned or leased by the taxpayer and located in Idaho within the boundaries of the project site.

(c) "Defined project" means a written plan presented to the county commissioners by a taxpayer outlining projected investment in new plant for new plant and building facilities during a project period and located at a project site.

(d) "Plant investment" means investment in new or existing plant and building facilities. Such plant and building facilities include buildings or structural components of buildings, related parking facilities, food service facilities, business office facilities and other building facilities directly related to the business making the plant investment. Plant investment also includes investments in the personal property associated with the plant and its facilities.

(e) "Project period" means the period of time beginning at the earlier of a physical change to the project site or the first employment of new employees or contractors located in Idaho who are related to the activities at the project site.

(f) "Project site" means an area or areas at which the affected 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 affected 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 plant investment is made at one (1) of the areas.

(g) "Tax incentive criteria" means the following conditions:

(i) The board of county commissioners shall by ordinance establish an investment amount not less than five hundred thousand dollars ($500,000) at all project sites within the county for which the exemption and all exemptions thereafter granted shall apply, thereby providing uniformity to all taxpayers;

(ii) The plant investment will bring significant economic benefits to the county; and

(iii) The plant or building facilities will be for nonretail purposes that are either commercial or industrial.

(3) The board of county commissioners may grant the property tax exemption for the defined project for a period of up to five (5) years. The agreement shall be considered a contract arrangement between the county and the taxpayer for the exemption time period granted by the board of county commissioners and the annual approval provision contained in subsection (3) of section 63-602, Idaho Code, shall not apply to the exemption provided in this section as long as the contract enumerated in this section is valid and in force and effect. If, within the project period, the use or nature of the defined project or investment in the new plant changes such that the project would no longer qualify for the tax exemption, the board of county commissioners may unilaterally terminate the agreement and withdraw the tax exemption.

(4) When considering whether to grant the property tax exemption, the board of county commissioners may consider trade secrets, as defined in section 74-107(1), Idaho Code, in executive session as allowed in section 74-206(1)(d), Idaho Code.

(5) Before granting a property tax exemption under this section, the board of county commissioners shall hold a public meeting regarding whether to grant the exemption. The board of county commissioners shall provide a summary of the application under consideration, a written notice of the time, date and location of the public meeting, and an invitation to participate in the meeting to all affected taxing districts, urban renewal agencies and the Idaho department of commerce at least five (5) calendar days before the meeting.

(6) 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, until the exemption ceases.

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

History:

[63-602NN, added 2008, ch. 327, sec. 1, p. 897; am. 2010, ch. 133, sec. 2, p. 284; am. 2017, ch. 263, sec. 1, p. 655.]