Idaho Code § 63-705 — Idaho Code / Title 63 / Chapter 7 / Section 63-705
63-705 PUBLICATION OF CHANGES IN INCOME LIMITATIONS AND PROPERTY TAX OR OCCUPANCY TAX REDUCTION AMOUNTS.
Status: in_force

63-705. Publication of changes in income limitations and property tax or occupancy tax reduction amounts. (1) The state tax commission shall publish adjustments to the income limitations, which shall be the greater of:

(a) An individual's income as defined in section 63-701, Idaho Code, of not more than thirty-seven thousand dollars ($37,000) per household for tax year 2023 and each tax year thereafter; or

(b) One hundred eighty-five percent (185%) of the federal poverty guidelines for a household of two (2) for tax year 2021 and each tax year thereafter.

(2) On and after January 1, 2023, if the current year's assessed value of the home owned by the individual, according to the current year's assessment notice, exceeds the greater of four hundred thousand dollars ($400,000) or two hundred percent (200%) of the median assessed valuation for all homes in the county receiving the homestead exemption pursuant to section 63-602G, Idaho Code, then the individual will instead be referred to the property tax deferral program set forth in sections 63-712 through 63-721, Idaho Code. Using the current year's assessed values, each county shall report the median assessed value of all properties receiving the homestead exemption in such county as of that date to the state tax commission no later than the first Monday in June. Provided, however, the provisions of this paragraph do not apply to a veteran with either a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs.

(3) The lowest income limitation shall allow a maximum reduction of one thousand five hundred dollars ($1,500) in tax year 2021 and thereafter or actual property taxes or occupancy taxes, as applicable, whichever is less. Each income limitation and reduction amount shall be prorated based on the basic maximum reduction, in practicable increments, so that the highest income limitation will provide for a reduction of two hundred fifty dollars ($250) or actual property taxes, whichever is less.

(4) The state tax commission shall publish the adjustments required by this section each and every year the secretary of health and human services announces cost-of-living modifications, pursuant to 42 U.S.C. 415(i). The adjustments shall be published no later than October 1 of each such year and shall be effective for claims filed in and for the following property tax year.

(5) The publication of adjustments under this section shall be exempt from the provisions of chapter 52, title 67, Idaho Code, but shall be provided to each county and to members of the public upon request and without charge.

History:

[63-705, added 1996, ch. 98, sec. 8, p. 365; am. 1997, ch. 117, sec. 27, p. 327; am. 1998, ch. 102, sec. 2, p. 351; am. 2006, ch. 350, sec. 1, p. 1065; am. 2019, ch. 31, sec. 5, p. 89; am. 2021, ch. 360, sec. 4, p. 1116; am. 2022, ch. 230, sec. 1, p. 751; am. 2023, ch. 200, sec. 10, p. 546.]
Idaho Code § 63-3004 — Idaho Code / Title 63 / Chapter 30 / Section 63-3004
63-3004 INTERNAL REVENUE CODE.
Status: in_force

63-3004. Internal revenue code. The term "Internal Revenue Code" means the Internal Revenue Code as amended and in effect on the first day of January 2026, except that:

(1) Internal Revenue Code section 85 is applied as in effect on January 1, 2020; and

(2) Specified research or experimental expenditures, as defined in section 174 of the Internal Revenue Code as in effect on December 31, 2024, incurred in taxable years beginning on or after January 1, 2022, and before January 1, 2025, shall continue to be expensed under the Internal Revenue Code provisions as in effect immediately before the enactment of section 70302 of P.L. 119-21, rather than under the provisions of section 70302 of P.L. 119-21.

History:

[63-3004, added 1959, ch. 299, sec. 4, p. 613; am. 1961, ch. 328, sec. 1, p. 622; am. 1963, ch. 339, sec. 1, p. 971; am. 1965, ch. 316, sec. 1, p. 880; am. 1967, ch. 294, sec. 1, p. 828; am. 1969, ch. 319, sec. 2, p. 982; am. 1970, ch. 222, sec. 2, p. 621; am. 1971, ch. 302, sec. 1, p. 1242; am. 1972, ch. 398, sec. 1, p. 1149; am. 1973, ch. 44, sec. 1, p. 79; am. 1974, ch. 56, sec. 1, p. 1118; am. 1975, ch. 12, sec. 1, p. 17; am. 1976, ch. 3, sec. 1, p. 12; am. 1977, ch. 1, sec. 1, p. 3; am. 1978, ch. 138, sec. 1, p. 313; am. 1979, ch. 255, sec. 1, p. 678; am. 1981, ch. 80, sec. 1, p. 113; am. 1982, ch. 11, sec. 1, p. 16; am. 1983, ch. 97, sec. 1, p. 209; am. 1984, ch. 35, sec. 1, p. 55; am. 1985, ch. 131, sec. 1, p. 326; am. 1986, ch. 11, sec. 1, p. 53; am. 1987, ch. 93, sec. 1, p. 176; am. 1988, ch. 2, sec. 1, p. 3; am. 1988, ch. 373, sec. 1, p. 1107; am. 1989, ch. 7, sec. 1, p. 8; am. 1990, ch. 34, sec. 1, p. 49; am. 1991, ch. 7, sec. 1, p. 18; am. 1991, ch. 55, sec. 1, p. 99; am. 1992, ch. 5, sec. 1, p. 10; am. 1993, ch. 1, sec. 1, p. 3; am. 1994, ch. 38, sec. 1, p. 56; am. 1995, ch. 79, sec. 1, p. 209; am. 1996, ch. 24, sec. 1, p. 59; am. 1997, ch. 19, sec. 1, p. 29; am. 1998, ch. 52, sec. 1, p. 206; am. 1999, ch. 27, sec. 1, p. 39; am. 2000, ch. 16, sec. 1, p. 32; am. 2001, ch. 58, sec. 1, p. 110; am. 2002, ch. 59, sec. 1, p. 127; am. 2003, ch. 350, sec. 1, p. 937; am. 2004, ch. 20, sec. 1, p. 22; am. 2005, ch. 14, sec. 1, p. 41; am. 2006, ch. 242, sec. 1, p. 736; am. 2007, ch. 13, sec. 1, p. 24; am. 2008, ch. 6, sec. 1, p. 7; am. 2008, ch. 319, sec. 1, p. 882; am. 2009, ch. 35, sec. 1, p. 105; am. 2009, ch. 228, sec. 1, p. 711; am. 2011, ch. 1, sec. 1, p. 3; am. 2012, ch. 2, sec. 1, p. 4; am. 2013, ch. 1, sec. 1, p. 3; am. 2014, ch. 10, sec. 1, p. 13; am. 2015, ch. 13, sec. 1, p. 17; am. 2016, ch. 1, sec. 1, p. 3; am. 2017, ch. 5, sec. 1, p. 17; am. 2018, ch. 3, sec. 1, p. 7; am. 2018, ch. 46, sec. 1, p. 111; am. 2018, ch. 198, sec. 1, p. 445; am. 2019, ch. 2, sec. 1, p. 4; am. 2019, ch. 161, sec. 11, p. 543; am. 2020, ch. 17, sec. 1, p. 54; am. 2021, ch. 8, sec. 1, p. 9; am. 2022, ch. 7, sec. 1, p. 20; am. 2023, ch. 1, sec. 1, p. 3; am. 2024, ch. 1, sec. 1, p. 3; am. 2025, ch. 1, sec. 1, p. 3; am. 2026, ch. 1, sec. 1, p. 3.]
Idaho Code § 63-3706 — Idaho Code / Title 63 / Chapter 37 / Section 63-3706
63-3706 MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS — PURPOSE.
Status: in_force

63-3706. Multistate tax compact advisory committee — Composition — Meetings — Purpose. There is hereby established the Multistate Tax Compact advisory committee composed of the member of the multistate tax commission representing this state, any alternate designated by him, the attorney general or his designee, two members of the senate appointed by the president pro tempore of the senate, and two members of the house of representatives appointed by the speaker thereof. The chairman shall be the member of the commission representing this state. The committee shall meet on the call of its chairman or at the request of a majority of its members, but in any event it shall meet not less than once in each year. The committee may consider any and all matters relating to recommendations of the multistate tax commission as raised by any of its members.

History:

[63-3706, added 1967, ch. 316, sec. 6, p. 928; am. 2023, ch. 168, sec. 1, p. 453.]
Idaho Code § 63-2520 — Idaho Code / Title 63 / Chapter 25 / Section 63-2520
63-2520 DISTRIBUTION OF MONEYS COLLECTED.
Status: in_force

63-2520. Distribution of moneys collected. Revenues received from the taxes imposed by this chapter, and any revenues received from licenses, permits, penalties, interest, or deficiency additions, shall be distributed by the state tax commission as follows:

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

(b) The balance remaining with the state treasurer after deducting the amount described in subsection (a) of this section shall be distributed as follows:

(1) Five million dollars ($5,000,000) shall be distributed to the permanent building fund created by section 57-1108, Idaho Code.

(2) Three hundred sixty thousand dollars ($360,000) shall be distributed to the central cancer registry fund and is subject to appropriation as provided for in chapter 35, title 67, Idaho Code.

(3) Three hundred thousand dollars ($300,000) shall be distributed to the cancer control fund created by section 57-1702, Idaho Code, and is subject to appropriation as provided for in chapter 35, title 67, Idaho Code.

(4) All remaining moneys shall be distributed in the following priority order:

(i) Four million seven hundred thousand dollars ($4,700,000) to be used for the purpose of paying the state match as required for federal funds committed to pay the annual scheduled GARVEE debt service until such time as the Idaho housing and finance association certifies that any such bonds or notes are adequately paid for, in accordance with chapter 62, title 67, Idaho Code;

(ii) Five million dollars ($5,000,000) to the secondary aquifer planning, management and implementation fund as established in section 42-1780, Idaho Code. Such moneys shall be used for statewide aquifer stabilization; and

(iii) All remaining moneys following distributions pursuant to subparagraphs (i) and (ii) of this paragraph shall be distributed to the transportation expansion and congestion mitigation fund established in section 40-720, Idaho Code.

History:

[63-2520, added 1974, ch. 211, sec. 20, p. 1548; am. 1975, ch. 57, sec. 1, p. 121; am. 1976, ch. 51, sec. 15, p. 179; am. 1978, ch. 182, sec. 1, p. 413; am. 1979, ch. 33, sec. 2, p. 49; am. 1980, ch. 1, sec. 1, p. 3; am. 1982, ch. 49, sec. 1, p. 74; am. 1984, ch. 146, sec. 1, p. 341; am. 1986, ch. 73, sec. 10, p. 210; am. 1987, ch. 254, sec. 2, p. 517; am. 1989, ch. 345, sec. 1, p. 872; am. 1994, ch. 45, sec. 2, p. 73; am. 1994, ch. 180, sec. 155, p. 522; am. 2000, ch. 60, sec. 2, p. 132; am. 2003, ch. 362, sec. 3, p. 967; am. 2005, ch. 404, sec. 3, p. 1378; am. 2006, ch. 311, sec. 11, p. 967; am. 2009, ch. 344, sec. 2, p. 1078; am. 2014, ch. 115, sec. 3, p. 329; am. 2014, ch. 337, sec. 2, p. 834; am. 2017, ch. 322, sec. 12, p. 850; am. 2023, ch. 139, sec. 1, p. 383; am. 2024, ch. 237, sec. 27, p. 837.]
Idaho Code § 63-1013 — Idaho Code / Title 63 / Chapter 10 / Section 63-1013
63-1013 WARRANTS OF DISTRAINT — SERVICE AND EXECUTION.
Status: in_force

63-1013. Warrants of distraint — Service and execution. (1) All warrants of distraint issued by the tax collector shall be served and executed by the sheriff in the manner provided by law for the services of executions by levy upon personal property and he shall make return of the same to the tax collector of the county within ninety (90) days from the date of his receipt thereof with an endorsement thereon showing that the delinquency therein described, together with interest, late charges and costs, as provided by law, have been collected, or that, no property can be found to seize under the warrant. For making a false return the sheriff shall be liable to the county for double the amount of the property taxes, with interest and costs.

(2) Fees allowed for issuing warrants of distraint, collection, levy and return of the same, shall be set by ordinance by the board of county commissioners. When levying on a warrant of distraint, the provisions of section 31-3203, Idaho Code, shall apply in determining service fees.

(3) If the sheriff returns the warrant of distraint showing that no property can be found upon which a levy can be made to collect the delinquency, he shall note in the return the county, if any, in this state to which the delinquent taxpayer may have moved together with his mailing address and the date of his departure shall also be noted on the returns. Upon the filing of the sheriff's return showing that any delinquent taxpayer has moved to another county in this state, it shall be the duty of the tax collector to immediately issue and mail another warrant of distraint to the sheriff of the county to which the delinquent taxpayer is so shown to have moved, or in which personal property belonging to him may be found, and the sheriff to whom the other warrant of distraint is issued shall serve and return the warrant in the manner provided for the service and return of original warrants of distraint, making return of fees and commissions earned by him to the county auditor of his county, and paying any delinquency and fees collected, shown by the other warrant of distraint to be due, to the tax collector issuing the other warrant. Should a sheriff to whom the other warrant of distraint is issued be unable to find any property out of which the delinquency may be collected, he shall so return to the tax collector issuing the warrant.

History:

[63-1013, added 1996, ch. 98, sec. 11, p. 387; am. 1997, ch. 117, sec. 34, p. 332; am. 2010, ch. 115, sec. 1, p. 241.]
Idaho Code § 63-2425 — Idaho Code / Title 63 / Chapter 24 / Section 63-2425
63-2425 DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A HIGHWAY.
Status: in_force

63-2425. Dyed fuel and other untaxed fuel prohibited for use on a highway. (1) Except as provided in subsections (2) and (5) of this section, no person shall operate a motor vehicle on a highway in this state if the fuel supply tanks of the vehicle contain diesel fuel that has been dyed or marked at a refinery or terminal under the provisions of 26 U.S.C. 4082 and regulations adopted thereunder or under the clean air act and regulations adopted thereunder or if the tanks contain other motor fuel on which the tax under section 63-2402, Idaho Code, has not been paid.

(2) The following vehicles may use dyed fuel on the highway but are subject to the tax under section 63-2402, Idaho Code, unless exempt under other provisions of this chapter:

(a) State and local government vehicles; and

(b) Any vehicles that may use dyed fuel on the highway under the provisions of 26 U.S.C. 4082 or regulations adopted thereunder.

(3) For the purposes of enforcement of this section, Idaho state police officers or employees of the Idaho transportation department may conduct a visual observation of fuel to detect the presence of dye. If dye is observed, such officers or employees shall take a photograph of the dyed fuel. Such photographs shall be preserved as evidence.

(4) In the event of a change of ownership or other disposal of a motor vehicle authorized to use dyed fuel on the highway pursuant to subsection (2) of this section but that no longer falls within the provisions of that subsection, the motor vehicle's owner, before selling or disposing of such vehicle, shall remove the dyed fuel from the vehicle's fuel tanks and certify that such dyed fuel has been removed.

(5) Incidental use or crossing of public roads or highways by vehicles intended primarily for off-highway use, including as provided for in section 49-110(3), Idaho Code, with respect to an implement of husbandry, shall not be considered a violation of this section.

History:

[63-2425, added 1995, ch. 348, sec. 5, p. 1149; am. 2002, ch. 174, sec. 11, p. 517; am. 2009, ch. 150, sec. 1, p. 439; am. 2015, ch. 38, sec. 4, p. 82; am. 2020, ch. 327, sec. 3, p. 944.]
Idaho Code § 63-3077B — Idaho Code / Title 63 / Chapter 30 / Section 63-3077B
63-3077B AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION.
Status: in_force

63-3077B. Agreements for exchange of information with industrial commission. The state tax commission and the industrial commission may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state. Such information shall be confidential to the recipient and may be used only for purposes of determining whether the person to whom the information relates may have an undischarged duty or obligation under the tax laws administered by the tax commission or may have an obligation to secure worker's compensation insurance coverage under the laws administered by the industrial commission. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the tax commission shall be limited to the following:

(1) Names of individuals operating the business.

(2) The business name.

(3) The mailing address.

(4) The physical location of the business.

(5) The effective date of the withholding tax permit.

(6) The contact person.

(7) The telephone number of the contact person.

History:

[63-3077B, added 1990, ch. 334, sec. 1, p. 911.]
Idaho Code § 63-3056 — Idaho Code / Title 63 / Chapter 30 / Section 63-3056
63-3056 ACTION TO ENFORCE LIEN.
Status: in_force

63-3056. Action to enforce lien. In any case where there has been a refusal or neglect to pay any tax, including interest, penalty, additional amount or addition to such tax, together with any costs that may accrue in addition thereto, the attorney general of the state, at the request of the state tax commission, may file an action in the district court for Idaho in the county where the property encumbered by the lien is located to enforce the lien of the state for such tax upon any property and rights to property, whether real or personal, or to subject any such property and rights to property owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. Such action shall be commenced and pursued in like manner as is now provided by law for the foreclosure of mortgages and other liens in chapter 1, title 6, Idaho Code, which is hereby made applicable to the tax liens arising under this chapter to the extent that such provisions are not inconsistent with other provisions of this chapter, provided, however, that the redemption period may be fixed by the judge of the court wherein the proceeding was filed, but in no event shall the period of redemption exceed the time prescribed by sections 11-402 and 11-403, Idaho Code. Such action may be commenced at any time within five (5) years following the date such lien was filed, or was last extended.

History:

[63-3056, added 1959, ch. 299, sec. 56, p. 613; am. 1969, ch. 319, sec. 16, p. 982; am. 2004, ch. 28, sec. 3, p. 47.]
Idaho Code § 63-118 — Idaho Code / Title 63 / Chapter 1 / Section 63-118
63-118 ALTERNATIVE DISPUTE RESOLUTION.
Status: in_force

63-118. Alternative dispute resolution. (1) The state tax commission may use alternative dispute resolution procedures to arbitrate or mediate any issue within its tax jurisdiction.

(2) The state tax commission may enter into contracts, not subject to the provisions of chapter 52, title 67, Idaho Code, with individuals and organizations including, but not limited to, the multistate tax commission, to conduct alternative dispute resolution. Costs of alternative dispute resolution procedures may be paid from resultant proceeds without regard to budgetary or appropriation restrictions.

(3) The state tax commission shall appoint one (1) of its members as alternative dispute resolution coordinator and from its staff one (1) or more assistant coordinators.

History:

[63-118, added 1998, ch. 105, sec. 1, p. 362.]
Idaho Code § 63-3008 — Idaho Code / Title 63 / Chapter 30 / Section 63-3008
63-3008 INDIVIDUAL.
Status: in_force

63-3008. Individual. The term "individual" means a natural person.

History:

[63-3008, added 1959, ch. 299, sec. 8, p. 613.]
Idaho Code § 63-3002 — Idaho Code / Title 63 / Chapter 30 / Section 63-3002
63-3002 DECLARATION OF INTENT.
Status: in_force

63-3002. Declaration of intent. It is the intent of the legislature by the adoption of this act, insofar as possible to make the provisions of the Idaho act identical to the provisions of the Federal Internal Revenue Code relating to the measurement of taxable income, to the end that the taxable income reported each taxable year by a taxpayer to the internal revenue service shall be the identical sum reported to this state, subject only to modifications contained in the Idaho law; to achieve this result by the application of the various provisions of the Federal Internal Revenue Code relating to the definition of income, exceptions therefrom, deductions (personal and otherwise), accounting methods, taxation of trusts, estates, partnerships and corporations, basis and other pertinent provisions to gross income as defined therein, resulting in an amount called "taxable income" in the Internal Revenue Code, and then to impose the provisions of this act thereon to derive a sum called "Idaho taxable income"; to impose a tax on residents of this state measured by Idaho taxable income wherever derived and on the Idaho taxable income of nonresidents which is the result of activity within or derived from sources within this state. All of the foregoing is subject to modifications in Idaho law including, without limitation, modifications applicable to unitary groups of corporations, which include corporations incorporated outside the United States.

History:

[63-3002, added 1959, ch. 299, sec. 2, p. 613; am. 1969, ch. 319, sec. 1, p. 982; am. 1970, ch. 222, sec. 1, p. 621; am. 1993, ch. 284, sec. 1, p. 959; am. 1995, ch. 111, sec. 1, p. 349.]
Idaho Code § 63-2302 — Idaho Code / Title 63 / Chapter 23 / Section 63-2302
63-2302 LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS.
Status: in_force

63-2302. License to be procured before commencing business. A license must be procured immediately before the commencement of any business or occupation liable to a license tax from the treasurer of the county where the applicant desires to transact the business which license authorizes the party obtaining it in his particular locality in the county to transact the business described in the license. Separate licenses must be obtained for each branch, establishment or separate house of business located in the same county.

No license issued under this chapter shall be required of any person to carry on any business within the limits of any incorporated city having power by its charter to impose or levy city license taxes, if such person procures the license required by the ordinances or orders of such city.

History:

[63-2302, added 1995, ch. 206, sec. 2, p. 701; am. 1997, ch. 146, sec. 1, p. 422.]
Idaho Code § 63-3022P — Idaho Code / Title 63 / Chapter 30 / Section 63-3022P
63-3022P HEALTH INSURANCE COSTS.
Status: in_force

63-3022P. Health insurance costs. With respect to an individual taxpayer, an amount equal to the amount paid by the taxpayer during the taxable year for insurance which constitutes medical care for the taxpayer, the spouse or dependents of the taxpayer which is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes shall be allowed as a deduction for Idaho taxable income. As used in this section, "insurance which constitutes medical care" includes any hospital or medical policy or certificate, any subscriber contract, policies or certificates of insurance for specific disease, hospital confinement indemnity, accident-only, dental, vision, single employer self-funded coverage, meaning that portion of health insurance which is the retained risk of the employer, student health benefits only or coverage for medical care or treatment issued as a supplement to liability insurance. Employers shall provide to the employee a statement as to whether an employee's contribution for health insurance has been excluded from taxable income.

History:

[63-3022P, added 2001, ch. 386, sec. 9, p. 1359; am. 2003, ch. 10, sec. 2, p. 24.]
Idaho Code § 63-1011 — Idaho Code / Title 63 / Chapter 10 / Section 63-1011
63-1011 POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS.
Status: in_force

63-1011. Possession under tax deed conclusive as to regularity of proceedings. (1) Any and all tax deeds issued by counties, or any other municipal or quasi-municipal corporations of the state of Idaho, authorized by law to issue deeds for delinquencies or assessments, shall, when the property has been sold by such counties or other municipal or quasi-municipal corporations and held and peaceably possessed by the purchaser or his successors in interest for more than one (1) year and upon which the purchaser or his successors in interest have paid all property taxes lawfully assessed thereon for such period, be conclusive as to the regularity and validity of all proceedings required by law to be done in making the levy, assessment, or sale of such property for the delinquency or assessment for which such property was sold.

(2) No action shall be maintained to contest any delinquency or assessment, or the proceedings upon which the tax deed has been issued after such property has been sold by the taxing agency, and the purchaser or his successors in interest have paid all property taxes legally levied or assessed thereon for a period of one (1) year, and such purchaser's deed from such county or other taxing agency, shall be conclusive evidence of the doing of each and all of the acts, and taking of each and all proceedings required by law as to the issuance of a valid tax deed to such property.

History:

[63-1011 added 1996, ch. 98, sec. 11, p. 386; am. 2001, ch. 193, sec. 2, p. 658.]
Idaho Code § 63-2559 — Idaho Code / Title 63 / Chapter 25 / Section 63-2559
63-2559 WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
Status: in_force

63-2559. When credit may be obtained for tax paid. (1) Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to distributors or retailers outside the state, to be sold by those distributors or retailers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with rules prescribed by the commission.

(2) Taxes paid on tobacco products 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 tobacco products 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:

[63-2559, added 1972, ch. 289, sec. 9, p. 725; am. 2000, ch. 163, sec. 1, p. 412; am. 2007, ch. 19, sec. 2, p. 30.]
Idaho Code § 63-218 — Idaho Code / Title 63 / Chapter 2 / Section 63-218
63-218 REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE.
Status: in_force

63-218. Reproduction of records — Destruction of originals authorized — Admissibility in evidence. (1) The state tax commission or any political subdivision of the state of Idaho may retain any document in a different form or medium from that in which it is received, provided that the form or medium in which the document is retained results in a permanent record which may be accurately reproduced during the period for which the document must be retained under any tax law administered or enforced by the state tax commission. The original document, once reproduced, may be disposed of or destroyed.

(2) A document retained in any form or medium permitted under this section shall be deemed to be an original public record for all purposes. A reproduction or copy of such a document, certified by a state officer, shall be deemed to be a transcript or certified copy of the original, and shall be admissible in any court or administrative hearing.

History:

[63-218 added 1996, ch. 98, sec. 3, p. 326; am. 2008, ch. 5, sec. 1, p. 6.]
Idaho Code § 63-308 — Idaho Code / Title 63 / Chapter 3 / Section 63-308
63-308 VALUATION ASSESSMENT NOTICE TO BE FURNISHED TO THE TAXPAYER.
Status: in_force

63-308. VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. [EFFECTIVE UNTIL JANUARY 1, 2024] (1) At the taxpayer's request, on a form provided by the assessor, the valuation assessment notice may be transmitted electronically to the taxpayer.

(2) The valuation assessment notice required under the provisions of this chapter shall be delivered or may be transmitted electronically, as that term is defined in section 63-115, Idaho Code, if electronic transmission is requested by the taxpayer, to the taxpayer or to his agent or representative or mailed to the taxpayer or to his agent or representative at his last known post office address no later than the first Monday in June. The original valuation assessment notice so mailed or transmitted electronically must contain notices of all meetings of the board of equalization prescribed by this title for the purposes of equalizing assessments of property and for granting exemptions from taxation. The notice shall, in clear terms, inform the taxpayer of the assessed market value for assessment purposes of his property for the current year and his right to appeal to the county board of equalization. The state tax commission may require that other data or information be shown on the form.

(3) In case any changes or corrections are made by the assessor from the original valuation assessment notice, the assessor shall immediately transmit electronically or mail a corrected valuation assessment notice to the taxpayer or to his agent or representative.

(4) 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 transmit electronically or mail to the equitable titleholder a true copy of the valuation assessment notice on or before the second Monday in June.

(5) For property entered and assessed on the subsequent property roll pursuant to section 63-311, Idaho Code, the valuation assessment notice shall be transmitted electronically to the taxpayer or to his agent or representative or mailed to the taxpayer or to his agent or representative at his last known post office address as soon as possible after it is prepared, but not later than the third Monday in November.

(6) For property entered and assessed on the missed property roll pursuant to section 63-311, Idaho Code, the valuation assessment notice shall be transmitted electronically to the taxpayer or to his agent or representative or mailed to the taxpayer or to his agent or representative at his last known post office address as soon as possible after it is prepared, but not later than the first Monday of January of the following year.

63-308. Valuation assessment notice to be furnished to the taxpayer. [effective january 1, 2024] (1) The state tax commission shall prepare a standard valuation assessment notice form to be used by all counties in fulfilling the requirements of this section.

(2) The valuation assessment notice required under the provisions of this chapter shall be delivered or may be transmitted electronically, as that term is defined in section 63-115, Idaho Code, if electronic transmission is requested by the taxpayer, to the taxpayer or to his agent or representative or mailed to the taxpayer or to his agent or representative at his last known post office address no later than the first Monday in June.

(3) The original valuation assessment notice so mailed or transmitted electronically must contain notices of all meetings of the board of equalization prescribed by this title for the purposes of equalizing assessments of property and for granting exemptions from taxation. The notice shall, in clear terms, inform the taxpayer of the market value for assessment purposes of the taxpayer's property for the current year and the right to appeal to the county board of equalization. The notice shall also state:

(a) The market value for assessment purposes of the taxpayer's property for the previous two (2) years;

(b) The property taxes on the taxpayer's property by each taxing district and unit for the previous two (2) years;

(c) The percentage of increase or decrease that occurred over the previous two (2) years of the property tax amount on the taxpayer's property for each taxing district and unit;

(d) The date of each taxing district's or unit's budget hearing, if scheduled. If not scheduled as of the time of the notice, then the date by which the budget hearing must be held; and

(e) A telephone number for each taxing district or unit by which a taxpayer may obtain further information.

(4) The state tax commission may require that other data or information be shown on the form.

(5) In case any changes or corrections are made by the assessor from the original valuation assessment notice, the assessor shall immediately transmit electronically or mail a corrected valuation assessment notice to the taxpayer or to his agent or representative.

(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 transmit electronically or mail to the equitable titleholder a true copy of the valuation assessment notice on or before the second Monday in June.

(7) For property entered and assessed on the subsequent property roll pursuant to section 63-311, Idaho Code, the valuation assessment notice shall be transmitted electronically to the taxpayer or to his agent or representative or mailed to the taxpayer or to his agent or representative at his last known post office address as soon as possible after it is prepared, but not later than the third Monday in November.

(8) For property entered and assessed on the missed property roll pursuant to section 63-311, Idaho Code, the valuation assessment notice shall be transmitted electronically to the taxpayer or to his agent or representative or mailed to the taxpayer or to his agent or representative at his last known post office address as soon as possible after it is prepared, but not later than the first Monday of January of the following year.

History:

[63-308 added 1996, ch. 98, sec. 4, p. 330; am. 2013, ch. 191, sec. 1, p. 472; am. 2021, ch. 26, sec. 2, p. 67; am. 2023, ch. 35, sec. 1, p. 169.]
Idaho Code § 63-203 — Idaho Code / Title 63 / Chapter 2 / Section 63-203
63-203 ALL PROPERTY SUBJECT TO PROPERTY TAXATION.
Status: in_force

63-203. All property subject to property taxation. All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation.

History:

[63-203 added 1996, ch. 98, sec. 3, p. 321.]
Idaho Code § 63-2526 — Idaho Code / Title 63 / Chapter 25 / Section 63-2526
63-2526 ADMINISTRATIVE SANCTIONS.
Status: in_force

63-2526. Administrative sanctions. (1) The state tax commission may revoke or suspend the permit issued to any person pursuant to chapter 25, title 63, Idaho Code, in accordance with procedures set forth in the Idaho administrative procedure act. The state tax commission may, in addition to the suspension or revocation of such permit, assess a civil penalty to be paid by such permittee in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes involved or five thousand dollars ($5,000), upon finding a violation of any of the provisions of this chapter by such permittee. Assessment of a civil penalty hereunder shall be made in the same manner as provided in section 63-2516, Idaho Code, for assessing a tax under this chapter.

(2) Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of the provisions of this chapter, shall be deemed contraband under section 63-2513, Idaho Code, and shall be subject to seizure and forfeiture as provided therein. Provided however, notwithstanding the provisions of section 63-2515, Idaho Code, all such cigarettes so seized and forfeited shall be destroyed and shall not be subject to resale. Such cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.

History:

[63-2526, added 2000, ch. 351, sec. 1, p. 1180.]
Idaho Code § 63-3015 — Idaho Code / Title 63 / Chapter 30 / Section 63-3015
63-3015 ESTATES AND TRUSTS.
Status: in_force

63-3015. estates and trusts. (1) An estate is treated as a resident estate if the decedent was a resident of Idaho on the date of death.

(2) A trust, other than a qualified funeral trust, is treated as a resident trust if three (3) or more of the following conditions existed for the entire taxable year:

(a) The domicile or residency of the grantor is in Idaho;

(b) The trust is governed by Idaho law;

(c) The trust has real or tangible personal property located in Idaho;

(d) The domicile or residency of the trustee is in Idaho;

(e) The administration of the trust takes place in Idaho. Administration of the trust includes conducting trust business, investing trust assets, making administrative decisions, recordkeeping and preparation and filing of tax returns.

(3) A trust, other than a qualified funeral trust, is treated as a part-year resident trust each day of the taxable year during which three (3) or more of the conditions specified in subsection (2) of this section existed.

(4) A qualified funeral trust is treated as a resident trust if its trustee has elected treatment as a qualified funeral trust pursuant to section 685 of the Internal Revenue Code where, at the time of the initial funding of the trust, the trust is required to be established under the laws of this state or, in the absence of such a requirement, where a funeral home or cemetery located in this state is identified to provide the services or merchandise, or both, under the terms of a preneed contract requiring the establishment of the trust.

(5) Qualified funeral trusts having a single trustee may file a single, composite return pursuant to rules of the state tax commission. Each beneficiary's interest in a qualified funeral trust included in the composite return under this section shall be taxed as a separate trust for the purposes of application of the tax imposed in section 63-3024, Idaho Code, and determination of the filing requirement in section 63-3030, Idaho Code. The composite return shall not be a return of a person under section 63-3082, Idaho Code.

(6) If the estate does not qualify as a resident estate, it is treated as a nonresident estate.

(7) If the trust does not qualify as a resident or part-year resident trust, it is treated as a nonresident trust.

(8) For purposes of determining residency status of a trust, no distinction is made between inter vivos trusts and testamentary trusts or between revocable trusts and irrevocable trusts.

History:

[63-3015, added 2002, ch. 36, sec. 1, p. 82; am. 2014, ch. 25, sec. 1, p. 32; am. 2022, 1st E.S., ch. 1, sec. 10, p. 8.]
Idaho Code § 63-3503A — Idaho Code / Title 63 / Chapter 35 / Section 63-3503A
63-3503A FILING OPERATORS' STATEMENT — ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.
Status: in_force

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

History:

[63-3503A, added 1998, ch. 132, sec. 5, p. 489; am. 2016, ch. 189, sec. 10, p. 520; am. 2018, ch. 31, sec. 2, p. 57.]
Idaho Code § 63-1009 — Idaho Code / Title 63 / Chapter 10 / Section 63-1009
63-1009 EFFECT OF TAX DEED AS CONVEYANCE.
Status: in_force

63-1009. Effect of tax deed as conveyance. The deed conveys to the grantee the right, title, and interest held by the record owner or owners, provided that the title conveyed by the deed shall be free of any recorded purchase contract, mortgage, deed of trust, security interest, lien, or lease, as long as notice has been sent to the party in interest as provided in sections 63-201(17) and 63-1005, Idaho Code, and the lien for property taxes, assessments, amounts certified to the tax collector pursuant to section 50-1715, Idaho Code, charges, interest, and penalties for which the lien is foreclosed and in satisfaction of which the property is sold.

History:

[63-1009 added 1996, ch. 98, sec. 11, p. 386; am. 2016, ch. 273, sec. 7, p. 758; am. 2020, ch. 273, sec. 4, p. 808.]
Idaho Code § 63-602AA — Idaho Code / Title 63 / Chapter 6 / Section 63-602AA
63-602AA PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.
Status: in_force

63-602AA. Property exempt from taxation — Exceptional situations. (1) The following property is exempt or partially exempt from taxation: real and personal property belonging to persons who, because of unusual circumstances that affect their ability to pay the property tax, should be relieved from paying all or part of said tax in order to avoid undue hardship, which undue hardship must be determined by the board of equalization.

(2) An exceptional value exemption granted under this section shall be for the current tax year only and property exempted hereunder shall continue to be listed and assessed for the ensuing tax years as other property.

(3) Claimants seeking exemption under this section must apply each year to the board of equalization and such claim must be submitted by the fourth Monday of June of the current year. The board of equalization must consider and act on all such claims no later than the second Monday of July.

(4) Each person claiming such exemption shall give a sworn statement containing full and complete information of his financial status to such board and shall make true answers to all questions propounded in writing, or otherwise, touching such person's right to the exemption claimed. The chairman of the board shall have authority to administer oaths to each person appearing as a claimant for such exemption and, in addition to such examination, each claimant shall subscribe to and swear that his answers to questions propounded on written forms to be prescribed by the state tax commission are true, and which sworn statement shall be kept and filed by the clerk of the county board of equalization. The board may, in its discretion and for good cause shown, allow an agent or some person acting for and on behalf of the claimant to make the claim for exemption for any claimant in the manner herein provided, or where a person is unable to make such sworn statement, the person's spouse, surviving spouse, guardian or personal representative, or other person having knowledge of the facts, may make such sworn statement in his stead.

(5) The county board of equalization shall decide and determine from each examination and from each written claim for exemption whether or not such person is entitled to the exemption claimed or to any part thereof, and shall make a record thereof accordingly.

History:

[63-602AA added 1996, ch. 98, sec. 7, p. 359; am. 2016, ch. 10, sec. 1, p. 10.]
Idaho Code § 63-315 — Idaho Code / Title 63 / Chapter 3 / Section 63-315
63-315 ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS.
Status: in_force

63-315. Assessment ratios and the determination of adjusted market value for assessment purposes for school districts. (1) The provisions of this section shall apply only to charter districts levying a maintenance and operation levy in the prior calendar year. For the purpose of this section, adjusted market value for assessment purposes shall be the adjusted market value for assessment purposes of all property assessed for property tax purposes for the year referred to in sections 33-802 and 33-1002, Idaho Code.

(2) The state tax commission shall conduct a ratio study to annually ascertain the ratio between the assessed value and the market value for assessment purposes of all property assessed for property tax purposes. Said ratio study shall be conducted in accordance with nationally accepted procedures. From the ratio so ascertained the state tax commission shall compute the adjusted market value of all property assessed for property tax purposes.

(3) The ratio shall be computed in each school district and applied to the market value for assessment purposes within each school district.

(4) Sales used in determining the ratio required by this section shall be arm's length, market value property sales occurring in the year beginning on October 1 of the year preceding the year for which the adjusted market value is to be determined. The state tax commission may, at its discretion, modify the sales period when doing so produces provably better representativeness of the actual ratio in any school district. The state tax commission may also add independently conducted appraisals when the state tax commission believes that this procedure will improve the representativeness and reliability of the ratio.

(5) Whenever the state tax commission is unable to determine with reasonable statistical certainty that the assessed value within any school district differs from the market value for assessment purposes, the state tax commission may certify the assessed value to be the adjusted market value of any school district.

(6) The state tax commission shall certify the adjusted market value of each school district to the state department of education and each county auditor no later than the first Monday in April each year. The state tax commission shall prepare a report indicating procedures used in computing the adjusted market value and showing statistical measures computed in the ratio study. The report of the state tax commission shall be made available for public inspection in the office of the county auditor.

(7) The state tax commission shall promulgate rules to implement the ratio study described in this section.

History:

[63-315, added 1996, ch. 98, sec. 4, p. 334; am. 1998, ch. 102, sec. 1, p. 350; am. 2006, 1st Ex. Sess., ch. 1, sec. 15, p. 58; am. 2016, ch. 87, sec. 1, p. 273.]
Idaho Code § 63-1502 — Idaho Code / Title 63 / Chapter 15 / Section 63-1502
63-1502 CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS.
Status: in_force

63-1502. Conditions precedent to contract for public works. Before entering into a contract for the construction of any public works in this state, the contracting unit shall require as conditions precedent that the contractor be authorized to do business in this state and that he furnish satisfactory evidence that he has paid or secured to the satisfaction of the respective taxing units all taxes for which he or his property is liable then due or delinquent.

History:

[63-1502, added 1937, ch. 246, sec. 2, p. 440.]
Idaho Code § 63-3029L — Idaho Code / Title 63 / Chapter 30 / Section 63-3029L
63-3029L CHILD TAX CREDIT.
Status: in_force

63-3029L. child TAX CREDIT. (1) For taxable years beginning on or after January 1, 2018, and before January 1, 2026, there shall be allowed to a taxpayer a nonrefundable credit against the tax imposed by this chapter in the amount of two hundred five dollars ($205) with respect to each qualifying child of the taxpayer. For purposes of this section, the term "qualifying child" has the meaning as defined in section 24(c) of the Internal Revenue Code. In no event shall more than one (1) taxpayer be allowed this credit for the same qualifying child. This credit is available only to Idaho residents. Any part-year resident entitled to a credit under this section shall receive a proportional credit reflecting the part of the year in which the part-year resident was domiciled in Idaho.

(2) In the case of divorced parents or parents who do not live together, if the qualifying child is in the custody of one or both of the child's parents for more than one-half of a calendar year, such child is the qualifying child of the custodial parent for the taxable year beginning during such calendar year. However, the child may be the qualifying child of the noncustodial parent if either of the following requirements are met:

(a) A court of competent jurisdiction has unconditionally awarded, in writing, to the noncustodial parent the tax benefits associated with the child pursuant to section 32-706, Idaho Code, and the noncustodial parent attaches a copy of the court order to the noncustodial parent's income tax return for the taxable year; or

(b) The custodial parent signs a written declaration that such custodial parent will not claim the credit of this section with respect to such child for any taxable year beginning in such calendar year and the noncustodial parent attaches such written declaration to the noncustodial parent's income tax return for the taxable year beginning during such calendar year.

History:

[63-3029L, added 2018, ch. 46, sec. 6, p. 117; am. 2018, ch. 351, sec. 2, p. 842; am. 2019, ch. 14, sec. 1, p. 17; am. 2020, ch. 271, sec. 3, p. 795.]
Idaho Code § 63-3709 — Idaho Code / Title 63 / Chapter 37 / Section 63-3709
63-3709 MULTISTATE TAX COMPACT ACCOUNT — CREATION — APPROPRIATIONS.
Status: in_force

63-3709. Multistate tax compact account — Creation — Appropriations. (a) There is hereby created in the office of the state treasurer and subject to his control and custody in the state operating fund an account to be known and designated as the "Multistate Tax Compact Account."

(b) All moneys collected as a direct result of audits or compliance activities conducted by the multistate tax commission or by employees of the state tax commission whose salaries are appropriated from the multistate tax compact account shall be paid by the state tax commission into the multistate tax compact account.

(c) Upon receipt by the state tax commission of the budget of the multistate tax commission, and the statement of Idaho's share of such budget to be appropriated, the state tax commission shall review said budget and Idaho's share, and shall determine compliance or noncompliance of said budget and share with section 4(b) of article VI of the multistate tax compact. Upon reviewing said budget and Idaho's share thereof, the state tax commission shall, on or before February 1 of each year, certify to the Senate finance committee, the House appropriations committee, the Senate local government and taxation committee, and the House revenue and taxation committee, that the budget and Idaho's share thereof either comply or do not comply with the provisions of section 4(b) of article VI of the multistate tax compact. Unless the legislature determines otherwise prior to adjournment, the amounts which the state tax commission has certified as complying with section 4(b) of article VI are hereby continually appropriated from the multistate tax compact account to the multistate tax commission.

(d) If, at any time, the funds in the multistate tax compact account exceed one hundred and ten percent (110%) of the most recent continuing annual appropriation to the multistate tax commission, the excess thereof shall be transferred to the general account.

(e) Payments to the multistate tax commission from the multistate tax compact account shall be made only with the approval of the state tax commission.

History:

[63-3709, added 1980, ch. 115, sec. 1, p. 253; am. 1999, ch. 26, sec. 1, p. 38.]
Idaho Code § 63-2429 — Idaho Code / Title 63 / Chapter 24 / Section 63-2429
63-2429 REQUIRED RECORDS.
Status: in_force

63-2429. Required records. (1) Every distributor and every special fuels dealer and every person reporting, manufacturing, refining, dealing, transporting or storing motor fuels in this state shall keep records, receipts, invoices and other pertinent records as the commission may require. Records required and all other relevant books and records shall be available for inspection by the commission at all times during regular record keeper's business hours.

(2) Records required in subsection (1) of this section shall be kept for a period of three (3) years from the date on which the distributor's report or special fuels dealer's return to which they relate was required to be filed with the commission.

History:

[63-2429, added 1983, ch. 158, sec. 4, p. 453; am. 2011, ch. 6, sec. 6, p. 18.]
Idaho Code § 63-316 — Idaho Code / Title 63 / Chapter 3 / Section 63-316
63-316 ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS.
Status: in_force

63-316. Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs. (1) Whenever the state tax commission, after a hearing, determines that any county assessor or the county commissioners in assessing property in the county subject to taxation have failed to abide by, adhere to and conform with the laws of the state of Idaho and the rules of the state tax commission in determining market value for assessment purposes, the state tax commission shall order the county assessor and county commissioners of such county to make the necessary changes or corrections in such assessments and if the county assessor and the county commissioners refuse or neglect to comply with such order, the state tax commission is authorized to and shall forthwith adjust or change the property roll in such county.

(2) In lieu of the hearings and actions permitted in subsection (1) of this section, the state tax commission shall monitor each county's implementation of the continuing appraisal required in section 63-314, Idaho Code, and may require each county to file such reports of its progress at implementation of such continuing appraisals as the commission may find necessary. In the event that the commission finds that any county is failing to meet the requirements of section 63-314, Idaho Code, the commission may order that county's indexing or appraisal or reappraisal programs be conducted under the exclusive and complete control of the state tax commission and the results of such programs shall be binding upon the county officers of the county for which ordered. Payments for the actual costs of such programs shall be made from the sales tax distribution created in section 63-3638, Idaho Code, and the amount of such payments shall be withheld from the payments otherwise made under the provisions of section 63-3638(10)(b) and (10)(c), Idaho Code, to the county for which indexing, appraisal or reappraisal has been ordered, and this subsection shall constitute the necessary appropriation to accomplish such payments, any other provision of law notwithstanding.

History:

[63-316, added 1996, ch. 98, sec. 4, p. 334; am. 2000, ch. 207, sec. 1, p. 521; am. 2001, ch. 130, sec. 2, p. 462; am. 2009, ch. 341, sec. 141, p. 1061; am. 2020, ch. 162, sec. 3, p. 475.]
Idaho Code § 63-2424 — Idaho Code / Title 63 / Chapter 24 / Section 63-2424
63-2424 GASEOUS SPECIAL FUELS.
Status: in_force

63-2424. Gaseous special fuels. (1) In the case of gaseous special fuels, the commission shall provide by rule the method to be used for converting the measurement of the fuel to the equivalent of gallons for the purpose of applying tax rates. The method provided shall cause the tax rate provided in section 63-2402, Idaho Code, to apply to an amount of gaseous special fuels having energy equal to one (1) gallon of gasoline.

(2) The commission shall use the following measurement for natural gas:

(a) When determining the tax on liquefied natural gas, a "diesel gallon equivalent" is a quantity that weighs six and six hundredths (6.06) pounds; and

(b) When determining the tax on compressed natural gas, a "gasoline gallon equivalent" is one hundred twenty-six and sixty-seven hundredths (126.67) cubic feet of natural gas at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute or a quantity of compressed natural gas that weighs five and sixty-six hundredths (5.66) pounds.

(3) As used in this chapter, "gaseous special fuels" means a motor fuel that is a gas at standard pressure and temperature (i.e., at sixty (60) degrees Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch absolute).

History:

[63-2424, added 1983, ch. 158, sec. 4, p. 452; am. 1991, ch. 334, sec. 1, p. 867; am. 1995, ch. 132, sec. 8, p. 572, am. 1998, ch. 103, sec. 7, p. 358; am. 2002, ch. 174, sec. 10, p. 516; am. 2011, ch. 6, sec. 5, p. 17; am. 2013, ch. 19, sec. 2, p. 30; am. 2015, ch. 175, sec. 2, p. 574.]
Idaho Code § 63-3805 — Idaho Code / Title 63 / Chapter 38 / Section 63-3805
63-3805 REMOVAL.
Status: in_force

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

History:

[63-3805, added 1969, ch. 453, sec. 5, p. 1195.]
Idaho Code § 63-3622M — Idaho Code / Title 63 / Chapter 36 / Section 63-3622M
63-3622M LIQUOR SALES.
Status: in_force

63-3622M. Liquor sales. There are exempted from the taxes imposed by this chapter sales of liquor by the state liquor division to a person licensed under the provisions of chapter 9, title 23, Idaho Code, for resale as liquor by-the-drink.

History:

[63-3622M, added 1984, ch. 239, sec. 14, p. 580; am. 2009, ch. 23, sec. 59, p. 70.]
Idaho Code § 63-1303 — Idaho Code / Title 63 / Chapter 13 / Section 63-1303
63-1303 ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR.
Status: in_force

63-1303. Adjustment of property taxes by county commissioners — Duties of tax collector. (1) Whenever the county commissioners shall make any adjustments correcting errors or any other tax adjustments coming within the authority vested by law in such body, the clerk of the board shall, without delay, prepare and deliver to the county tax collector, a copy of the proceedings of the county commissioners.

(2) It shall be the duty of the tax collector to make the necessary corrections. All such copies shall be full authority for the tax collector to make adjustments as ordered; however, the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners.

History:

[63-1303 added 1996, ch. 98, sec. 14, p. 391.]
Idaho Code § 63-504 — Idaho Code / Title 63 / Chapter 5 / Section 63-504
63-504 LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY.
Status: in_force

63-504. Lien of unpaid personal property taxes on real property. Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county commissioners finds to be a lien upon the real property, may be certified to the county auditor and the tax collector. Such taxes, together with all costs, late charges and interest must be entered by the county tax collector upon the property roll against the real property subject to such lien. The tax collector shall immediately notify the property owner of any such taxes which have been added. Such action shall result in cancellation of the taxes and late charges on the personal property roll for the personal property subject to the delinquency.

History:

[63-504 added 1996, ch. 98, sec. 6, p. 344; am. 1998, ch. 2, sec. 1, p. 99.]
Idaho Code § 63-3602 — Idaho Code / Title 63 / Chapter 36 / Section 63-3602
63-3602 DEFINITIONS.
Status: in_force

63-3602. Definitions. When used in this chapter, the terms defined in sections 63-3603 through 63-3618, Idaho Code, shall have the meanings respectively ascribed to them, except as the context or other provisions of this chapter may require.

History:

[63-3602, added 1965, ch. 195, sec. 2, p. 408; am. 1991, ch. 321, sec. 1, p. 834.]
Idaho Code § 63-305 — Idaho Code / Title 63 / Chapter 3 / Section 63-305
63-305 REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.
Status: in_force

63-305. Reversal of declaration which treats a manufactured home as real property. (1) Once a manufactured home has been converted to real property under the provisions of section 63-304, Idaho Code, it shall be deemed a fixture and an improvement to the real property to which it is affixed. Physical removal shall be prohibited without the consent of all persons or entities who, at the time of removal have an interest in the real property or title to any estate in the real property to which the manufactured home has been affixed. The homeowner shall obtain a title report from a title insurance company which shall establish the identity of those individuals or entities whose consent must be obtained. Consent to removal of the manufactured home shall not be required from the owners of rights-of-way, easements or owners of subsurface rights.

(2) Physical removal shall include, without limitation, the separation of the manufactured home from the foundation system, except for the temporary purposes of repair or improvement thereto.

(3) At least thirty (30) days before the manufactured home is to be removed, the homeowner shall give written notice of the intended removal to the county assessor in the county in which the real property is located. The county assessor shall require written evidence that the necessary consents have been obtained from those persons or entities identified in the title report as required in the provisions of subsection (1) of this section. In addition, removal shall be prohibited until the county tax collector has given written approval for the removal of the manufactured home by certifying that all property taxes, due and payable, have been paid.

(4) The homeowner shall, within five (5) days of removal, make application for the issuance of a certificate of title for the manufactured home. Prior to the issuance of a certificate of title, the declaration of reversal shall be recorded. Immediately upon issuance of a certificate of title, the manufactured home shall again become personal property for the purpose of financing and for the purpose of taxation shall be assessed pursuant to section 63-302, Idaho Code.

(5) The state tax commission shall prescribe the forms to be used by the county assessor to reverse the option exercised under the provisions of section 63-304, Idaho Code, which created the real property designation.

(6) A homeowner who physically removes a manufactured home in violation of the provisions of this section shall be liable for all legal costs and fees, together with actual expenses incurred to restore the real property to its former condition. Any judgment obtained pursuant to this section may be recorded as a lien upon the manufactured home removed from the property.

History:

[63-305 added 1996, ch. 98, sec. 4, p. 328; am. 2002, ch. 61, sec. 2, p. 131.]
Idaho Code § 63-119 — Idaho Code / Title 63 / Chapter 1 / Section 63-119
63-119 COLLECTION OF TAX BY COMMERCIAL COLLECTOR.
Status: in_force

63-119. Collection of tax by commercial collector. (1) If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from moneys recovered.

(2) As used in this section, the term "qualified collection agency" means a person issued a permit under chapter 22, title 26, Idaho Code, or under a similar licensing or permitting statute of another state or jurisdiction in which the person conducts business.

History:

[63-119, added 2005, ch. 30, sec. 1, p. 141.]
Idaho Code § 63-3044 — Idaho Code / Title 63 / Chapter 30 / Section 63-3044
63-3044 DEFICIENCY IN TAX.
Status: in_force

63-3044. Deficiency in tax. As used in this act in respect of a tax imposed by this act the term "deficiency" means:

(1) The amount by which the tax imposed by this act exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or,

(2) If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or,

(3) Any amount of tax which is due and unpaid.

History:

[63-3044, added 1959, ch. 299, sec. 44, p. 613; am. 1993, ch. 94, sec. 2, p. 229; am. 1994, ch. 172, sec. 1, p. 388; am. 2006, ch. 195, sec. 4, p. 607.]
Idaho Code § 63-4001 — Idaho Code / Title 63 / Chapter 40 / Section 63-4001
63-4001 DEFINITIONS.
Status: in_force

63-4001. Definitions. As used in this chapter:

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

(2) "Communication" means the conveying of information regarding a specific taxpayer's state tax obligation directly or indirectly to any person through any medium.

(3) "Location information" means a taxpayer's place of abode and his telephone number at such place, or his place of employment.

(4) "Revenue officer" means any agent, officer or employee of the state tax commission assigned to:

(a) State tax collection or enforcement activities; or

(b) Auditing books and records relating to any return filed or required to be filed or to investigating failures to file a return.

(5) "Tax obligation" means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed.

(6) "Disputed tax liability" is any liability asserted by the tax commission to be due but in regard to which the taxpayer has exercised his right to any legally available administrative or judicial review procedure when such procedure and review therefrom is not fully exhausted.

History:

[63-4001, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 6, p. 394.]
Idaho Code § 63-602Z — Idaho Code / Title 63 / Chapter 6 / Section 63-602Z
63-602Z EXEMPTION FROM OCCUPANCY TAX.
Status: in_force

63-602Z. Exemption from occupancy tax. Any improvement to real property exempt from property taxation under the laws of this state or under the laws of the United States shall be exempt from occupancy taxation.

History:

[63-602Z added 1996, ch. 98, sec. 7, p. 358.]
Idaho Code § 63-3001 — Idaho Code / Title 63 / Chapter 30 / Section 63-3001
63-3001 TITLE.
Status: in_force

63-3001. Title. This act shall be known and may be cited as the "Idaho Income Tax Act."

History:

[63-3001, added 1959, ch. 299, sec. 1, p. 613.]
Idaho Code § 63-3067 — Idaho Code / Title 63 / Chapter 30 / Section 63-3067
63-3067 REVENUE RECEIVED — STATE REFUND ACCOUNT.
Status: in_force

63-3067. Revenue received — State refund account. (1) A sum equal to the amount withheld under section 63-3035A, Idaho Code, shall be distributed fifty percent (50%) to the public school income fund to be utilized to facilitate and provide substance abuse programs in the public school system, and fifty percent (50%) shall be distributed to the counties to be utilized for county juvenile probation services. These 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.

(2) Except as may otherwise be provided by law, all moneys received by the state of Idaho under this chapter shall be deposited by the state tax commission, as received by it, with the state treasurer and shall be placed in and become a part of the general fund under the custody of the state treasurer. Provided, however, that an amount equal to twenty percent (20%) of the amount deposited with the state treasurer shall be placed in the state refund account, which is hereby created for the purpose of repaying overpayments and for the purpose of paying any other erroneous receipts illegally assessed or collected, penalties collected without authority, and taxes and licenses unjustly assessed or collected or that are excessive in amount. Whenever necessary for the purpose of making prompt payment of refunds, the board of examiners, upon request from the state tax commission and after review, may authorize the state tax commission to transfer any additional specific amount from income tax collections to the state refund account. There is appropriated out of the state refund account so much thereof as may be necessary for the payment of the refunds provided in this section. Claims for and payment of refunds under the provisions of this section shall be made in the same manner as other claims against the state of Idaho.

(3) Any unencumbered balance remaining in the state refund account on June 30 of each and every year in excess of the sum of five million dollars ($5,000,000) shall be transferred to the general fund, and the state controller is hereby authorized and directed on such dates to make such transfers unless the board of examiners, which is hereby authorized to do so, changes the date of transfer or sum to be transferred.

History:

[63-3067, added 2022, 1st E.S., ch. 1, sec. 9, p. 7.]
Idaho Code § 63-3022B — Idaho Code / Title 63 / Chapter 30 / Section 63-3022B
63-3022B DEDUCTION FOR ENERGY EFFICIENCY UPGRADES.
Status: in_force

63-3022B. Deduction for Energy efficiency upgrades. (1) An individual taxpayer may deduct from taxable income an amount actually paid or accrued by the individual taxpayer during the taxable year for the actual installation of energy efficiency upgrade measures within any existing residence. As used in this section, "existing residence" means any residence in the state of Idaho that serves as the primary place of residence of the individual taxpayer in being, under construction, or subject to an outstanding legal building permit on or before January 1, 2002.

(2) As used in this section:

(a) "Energy efficiency upgrade measure" means an energy efficiency improvement to the building envelope or duct system that meets or exceeds the minimum value for the improved component established by the version of the international energy conservation code (IECC) in effect in Idaho during the taxable year in which the improvement is made or accrued.

(b) "Energy efficiency upgrade measure" includes:

(i) Insulation that shall be added to existing insulation not in replacement of existing insulation;

(ii) Windows that may replace less efficient existing windows;

(iii) Storm windows;

(iv) Weather stripping and caulking; and

(v) Duct sealing and insulation. Duct sealing requires mechanical fastening of joints and mastic sealant.

History:

[63-3022B, added 1976, ch. 212, sec. 2, p. 773; am. 1995, ch. 111, sec. 10, p. 356.; am. 2012, ch. 202, sec. 1, p. 542; am. 2013, ch. 4, sec. 3, p. 10.]
Idaho Code § 63-3622B — Idaho Code / Title 63 / Chapter 36 / Section 63-3622B
63-3622B OUT-OF-STATE CONTRACTS.
Status: in_force

63-3622B. Out-of-state contracts. There is exempted from the taxes imposed by this chapter the sale of tangible personal property to contractors for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty unless this provision would result in subjection of said contractor to a use or similar excise tax in another state.

History:

[63-3622B, added 1984, ch. 239, sec. 3, p. 576; am. 1993, ch. 7, sec. 1, p. 24.]
Idaho Code § 63-510 — Idaho Code / Title 63 / Chapter 5 / Section 63-510
63-510 NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION.
Status: in_force

63-510. Notification of valuation due to state tax commission. (1) Prior to the first Monday of August the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county from the property roll for the current year and shall provide an estimate of the net taxable value for each taxing unit or district from the current year's estimated subsequent and missed property rolls. Such notification shall also include an estimate of the net taxable value within any area annexed during the immediate prior year to any taxing unit or district.

(2) Prior to the first Monday of March the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county from the subsequent and missed property rolls. Such notification shall also include an estimate of the net taxable value within any area annexed during the immediate prior year, and listed on the subsequent or missed property roll, to any taxing unit or district.

(3) The notification required in subsections (1) and (2) of this section shall be on forms prescribed and provided by the state tax commission and shall list separately the value exempt from property taxation in accordance with section 63-602G, Idaho Code, and the value in excess of the equalized assessment valuation as shown on the base assessment roll in any revenue allocation area, pursuant to chapters 20 and 29, title 50, Idaho Code.

(4) For the purposes of this section, "taxing district," as defined in section 63-201, Idaho Code, shall include each incorporated city in each county, regardless of whether said city certifies a property tax budget.

History:

[63-510 added 1996, ch. 98, sec. 6, p. 346; am. 2008, ch. 53, sec. 3, p. 134; am. 2008, ch. 400, sec. 4, p. 1098; am. 2009, ch. 11, sec. 23, p. 37; am. 2026, ch. 153, sec. 3, p. 698.]
Idaho Code § 63-3025B — Idaho Code / Title 63 / Chapter 30 / Section 63-3025B
63-3025B ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER.
Status: in_force

63-3025B. Organizations exempt from the tax imposed by this chapter. (1) Except as provided in subsection (4) of this section, an organization described in section 501 of the Internal Revenue Code, and the additional organizations listed in this section shall be specifically exempt from taxation under this chapter unless such exemption is denied under section 502, 503, 504 or 6033j of the Internal Revenue Code:

(a) Fraternal beneficiary societies, orders or associations, operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system;

(b) Farmer's or other mutual hail, cyclone, casualty or fire insurance companies or associations, including interinsurers and reciprocal underwriters of the same class, the income of which is used or held only for the purpose of paying losses or expenses;

(c) Federal land banks and national farm loan associations as provided in the farm credit act of 1971, as amended.

(2) Farmer's cooperatives shall be exempt from taxation under this chapter to the extent exempted by section 521 of the Internal Revenue Code.

(3) Federal savings and loan associations shall not be exempt from taxation under this chapter.

(4) Unrelated business income as defined in the Internal Revenue Code shall be subject to taxation under this chapter.

History:

[63-3025B, added 1995, ch. 111, sec. 23, p. 363; am. 1997, ch. 57, sec. 7, p. 101; am. 2014, ch. 9, sec. 2, p. 11.]
Idaho Code § 63-3622XX — Idaho Code / Title 63 / Chapter 36 / Section 63-3622XX
63-3622XX ANIMAL ADOPTION AND RESCUE FEES.
Status: in_force

63-3622XX. Animal adoption and rescue fees. Any fee charged by a local government or a nonprofit entity that has tax-exempt status under section 501(c)(3) of the Internal Revenue Code for the adoption or rescue of an animal is deemed a service fee and not the sale or use of tangible personal property. Such adoption or rescue fees, which may include costs ordinarily and necessarily incurred by the local government or nonprofit entity for the care, feeding, housing, and transportation of such adopted or rescued animal, shall not be subject to the taxes imposed by this chapter and have never been subject to such taxes.

History:

[63-3622XX, added 2025, ch. 283, sec. 1, p. 1207.]
Idaho Code § 63-217 — Idaho Code / Title 63 / Chapter 2 / Section 63-217
63-217 FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES.
Status: in_force

63-217. Filing of material by mail or private delivery services. (1) Any report, claim, return, statement or other document or payment dealing in any way or in any manner whatsoever with taxation which is required or authorized to be filed or made to the state of Idaho, or to any political subdivision thereof, which is:

(a) Transmitted through the United States mail, shall be deemed filed or made and received by the state or political subdivision on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it. For purposes of this title, a postage meter cancellation shall not be deemed a post office cancellation mark.

(b) Mailed but not received by the state or political subdivision or where received and the cancellation mark is illegible, erroneous or omitted, shall be deemed filed or made and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement or other document or payment was deposited in the United States mail on or before the date for filing or paying; and in cases of such nonreceipt of any such report, claim, tax return, statement or other document or payment required by law to be filed or made, the sender files with the state or political subdivision a duplicate within fifteen (15) days after written notification is given to the sender by the state or political subdivision of its nonreceipt of such report, claim, tax return, statement, or other document or payment.

(2) If any such report, claim, tax return, statement or other document or payment is sent by United States mail and either registered or certified, a record authenticated by the United States post office of such registration or certification shall be considered competent evidence that the report, claim, tax return, statement or other document or payment was delivered to the state officer or state agency or officer or agency of the political subdivision to which addressed, and the date of registration or certification shall be deemed the postmarked date.

(3) Any reference in this section to the United States mail shall be treated as including a reference to any delivery service designated by the secretary of the United States department of treasury under section 7502 of the Internal Revenue Code. Any reference in this section to a postmark by the United States postal service shall be treated as including a reference to any date recorded or marked as described in section 7502 of the Internal Revenue Code by any designated delivery service.

(4) If the date for filing any such report, claim, tax return, statement or other document or making any such payment falls upon a Saturday, a Sunday, a legal holiday or, in matters arising under chapter 30, title 63, Idaho Code, a holiday recognized by the internal revenue service, such acts shall be considered timely if performed on the next business day.

History:

[63-217 added 1996, ch. 98, sec. 3, p. 325; am. 2004, ch. 28, sec. 1, p. 45; am. 2012, ch. 227, sec. 1, p. 628.]
Idaho Code § 63-3022L — Idaho Code / Title 63 / Chapter 30 / Section 63-3022L
63-3022L INDIVIDUALS WHO ARE OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY OR BENEFICIARIES OF A TRUST OR ESTATE.
Status: in_force

63-3022L. Individuals who are owners of an interest in a pass-through entity or beneficiaries of a trust or estate. (1) Individuals who are not a resident of Idaho as defined in section 63-3014, Idaho Code, but who are owners of an interest in a pass-through entity, as defined in section 63-3006C, Idaho Code, transacting business in Idaho or who are beneficiaries of a trust or estate with income taxable in Idaho may have Idaho tax relating to income described in subsection (2) of this section reported and paid by the pass-through entity on a return, referred to in this section as a "composite return." Income subject to this subsection shall be taxed at the rate applicable to corporations. The option to file a composite return and pay tax for nonresident owners is in lieu of the backup withholding requirements of section 63-3036B, Idaho Code.

(2) The provisions of subsection (1) of this section apply to the share of any income, loss, deduction or credit of a pass-through entity required to be included on such individual's Idaho return.

(3) For purposes of subsection (2) of this section, deductions, loss and credits allowed in computing the tax liability and income attributable to the individual owner shall be prescribed in the rules of the state tax commission pursuant to section 63-3026A, Idaho Code.

(4) If a corporation, partnership, trust or estate transacting business in Idaho does not comply with the provisions of section 63-3036B, Idaho Code, and also fails to file an Idaho income tax return reporting all of the items described in subsection (2) of this section or fails to pay any tax due thereon, such corporation, partnership, trust or estate shall be liable for tax on such items at the rate applicable to corporations. An entity may rely upon information provided by the individual indicating state of residency, as prescribed in the rules of the state tax commission.

(5) A pass-through entity that files a composite return as described in subsection (1) of this section shall include a statement with the return showing, and report on the K-1 to each individual whose income is included in the return, each individual's share of the income reported on the return and the tax paid by the pass-through entity on each individual's share of the income reported on the return. The statement shall be made on a form prescribed by the state tax commission and shall contain any other information required by it. If the individual filed an Idaho return, the individual shall include the income shown on the K-1 to that individual and shall be entitled to a credit for the tax paid by the entity on such income shown on the K-1 to that individual.

(6) "Individual" for purposes of this section means a:

(a) Natural person;

(b) Grantor trust as described in sections 673 through 677 or section 678 of the Internal Revenue Code;

(c) Qualified subchapter S trust as described in section 1361(d)(3) of the Internal Revenue Code; or

(d) Single member limited liability company that has not elected to be classified as a corporation and is treated as a disregarded entity for federal income tax purposes.

History:

[63-3022L, added 1996, ch. 340, sec. 1, p. 1141; am. 1997, ch. 57, sec. 6, p. 100; am. 1999, ch. 60, sec. 3, p. 157; am. 2000, ch. 38, sec. 1, p. 70; am. 2001, ch. 270, sec. 4, p. 983; am. 2010, ch. 37, sec. 2, p. 67; am. 2011, ch. 3, sec. 1, p. 6; am. 2012, ch. 187, sec. 1, p. 491; am. 2014, ch. 36, sec. 1, p. 61.]
Idaho Code § 63-2555 — Idaho Code / Title 63 / Chapter 25 / Section 63-2555
63-2555 BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION.
Status: in_force

63-2555. Books and records to be preserved — Entry and inspection by commission. Every distributor shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to the ultimate consumer.

These records shall show the names and addresses of purchasers, the inventory of all tobacco products on hand on July 1, 1972, and other pertinent papers and documents relating to the purchase, sale or disposition of tobacco products.

When a registered distributor sells tobacco products exclusively to the ultimate consumer at the address given in the certificate, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that registered distributor. All books, records, and other papers and documents required by this section to be kept shall be preserved for a period of at least five (5) years after the date of the documents, as aforesaid, or the date of the entries thereof appearing in the records, unless the commission, in writing, authorizes their destruction or disposal at an earlier date. At any time during usual business hours, the commission, or its duly authorized agents or employees, may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the tobacco products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the commission, or any of its agents or employees, is denied free access or is hindered or interfered with in making such examination, the permit of the distributor at such premises shall be subject to revocation by the commission.

History:

[63-2555, added 1972, ch. 289, sec. 5, p. 725; am. 2017, ch. 17, sec. 1, p. 29.]
Idaho Code § 63-1305C — Idaho Code / Title 63 / Chapter 13 / Section 63-1305C
63-1305C TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A TAX EXEMPT PROPERTY.
Status: in_force

63-1305C. taxation and Refund of property taxes collected on a tax exempt property. (1) It is the intent of the legislature that property that is being constructed or renovated to fulfill a purpose that is exempt from taxation under the constitution or the laws of Idaho shall not be subject to property tax during the period of construction or renovation preparatory to its completion for a tax exempt use.

(2) A property owner may apply to the board of county commissioners for a provisional property tax exemption at the time that a building permit is applied for or at the time that construction or renovation of the property begins, whichever is earlier, or at any time thereafter during construction or renovation of the property. If the board of county commissioners finds that the intended use of the property, once construction or renovation has been completed, qualifies for a property tax exemption under the constitution or the laws of the state of Idaho, it shall grant a provisional property tax exemption, conditioned on the achievement of the intended tax exempt purpose. Any property with a provisional property tax exemption shall not be included on the county assessor's new construction roll, and no taxes shall be assessed on the property during the period of its exemption.

(3) Once construction or renovation of a property with a provisional property tax exemption has been completed, the board of county commissioners shall review the tax exempt status of the completed property. In the event that the property does not qualify for a tax exemption, the board of county commissioners shall revoke the provisional property tax exemption and the property owner shall be liable for back taxes that would have been due on the property during construction, if not for the granting of the provisional property tax exemption. Property that is actually used for its intended tax exempt purpose shall be granted a property tax exemption by the board of county commissioners, if such approval is required under section 63-602, Idaho Code.

(4) In the event that property taxes have been assessed and collected on a property during the time that it qualified for a provisional property tax exemption and whose owner applied for a provisional property tax exemption during construction or renovation, the property owner may apply to the board of county commissioners for a refund of the property taxes within five (5) years of the payment of such taxes. The board of county commissioners shall order a refund of any property taxes imposed on a tax exempt property. The county commissioners shall refund the collected taxes to the owner within forty-five (45) days of a finding by the county commissioners or of an order by the board of tax appeals or a court that the taxes should not have been collected on the property. If the property is only partially exempt, the county commissioners may apply the amount to be refunded as a credit against taxes due from the taxpayer in the following year or may use a combination of both a payment and a credit to effect the refund.

(5) As used in this section, "refund" includes property tax described in subsection (4) of this section found by the county commissioners, the board of tax appeals or a court to have been overpaid and not lawfully due, interest due on the refund of such tax, costs and any other amounts ordered paid by a court or the board of tax appeals.

(6) In the event a refund is paid, payments must be made by warrants drawn on the county's current expense fund by the county auditor. The auditor shall apportion the amount of property taxes canceled as credit to the tax collector. The auditor shall charge the various funds and taxing districts with their proportionate share of the refund and credit the current expense fund.

(7) If a credit is given the following year, the credit shall be allowed against actual property taxes assessed to the taxpayer by the taxing districts that received the taxes being refunded.

(8) Amounts equal to the refunds or credits allowed in this section may not be included in amounts certified pursuant to sections 63-802 through 63-807, Idaho Code.

History:

[63-1305C, added 2018, ch. 194, sec. 1, p. 430.]
Idaho Code § 63-3046 — Idaho Code / Title 63 / Chapter 30 / Section 63-3046
63-3046 PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY.
Status: in_force

63-3046. Penalties and additions to the tax in case of deficiency. (a) If any part of any deficiency is due to negligence or disregard of rules but without intent to defraud, five percent (5%) of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected and paid in the same manner as if it were a deficiency.

(b) If any part of any deficiency is due to fraud with intent to evade tax, then fifty percent (50%) of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected and paid.

(c) (1) In the event the return required by this chapter is not filed on or before the due date (including extensions) of the return, there may be collected a penalty of five percent (5%) of the tax due on such returns for each month elapsing after the due date (including extensions) of such returns until the return is filed.

(2) In the event the return required by this chapter is filed but the tax shown thereon to be due is not paid, there may be collected a penalty of one-half percent (0.5%) of the tax due on such return for each month elapsing after the later of the due date of such return or the date the return was filed until the tax is paid.

(d) (1) If there is a substantial understatement of tax for any taxable year, there shall be added to the tax an amount equal to ten percent (10%) of the amount of any underpayment attributable to such understatement.

(2) For purposes of this subsection, there is a substantial understatement of tax for any taxable year if the amount of the understatement for the taxable year exceeds the greater of:

(i) Ten percent (10%) of the tax required to be shown on the return for the taxable year, or

(ii) Five thousand dollars ($5,000).

(3) In the case of a corporation, paragraph (d)(2)(ii) of this section shall be applied by substituting ten thousand dollars ($10,000) for five thousand dollars ($5,000).

(4) For purposes of paragraph (d)(2) of this section, the term "understatement" means the excess of:

(i) The amount of tax required to be shown on the return for the taxable year, over

(ii) The amount of the tax imposed which is shown on the return.

(5) The amount of the understatement under paragraph (4) shall be reduced by that portion of the understatement which is attributable to:

(i) The tax treatment of any item by the taxpayer if there is or was substantial authority for such treatment, or

(ii) Any item with respect to which the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return.

(6) In the case of any item attributable to a tax shelter as defined in section 6661 of the Internal Revenue Code:

(i) Paragraph (5)(ii) shall not apply, and

(ii) Paragraph (5)(i) shall not apply unless (in addition to meeting the requirements of such paragraph) the taxpayer reasonably believed that the tax treatment of such item by the taxpayer was more likely than not the proper treatment.

(7) The state tax commission may waive all or any part of the addition to tax provided by this section on a showing by the taxpayer that there was reasonable cause for the understatement (or part thereof) and that the taxpayer acted in good faith.

(e) (1) Any person who fails to file a statement of payment to another person required by this chapter, including the duplicate statement of tax withheld on wages, on the date prescribed therefor (including any extension of time for filing) shall, be subject to a penalty of two dollars ($2.00) for each month or part of a month each statement is not so filed, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed two thousand dollars ($2,000).

(2) Any employer required to register under the provisions of section 63-3035, Idaho Code, who fails to register after receiving written notice from the state tax commission of the requirement to register shall be subject to a penalty of one hundred dollars ($100) for each month or part of a month after the date of the notice during which the failure occurs.

(3) The penalties provided in this subsection shall not apply if the person shows that the failure to register is due to reasonable cause and not to willful neglect.

(f) If the penalty to be added to the tax by subsection (a), (b), (c)(1), (d) or (e) of this section or by section 63-3033, Idaho Code, is less than ten dollars ($10.00), the penalty to be added to the tax shall be a minimum of ten dollars ($10.00).

(g) Total penalties imposed under subsections (a), (c) and (d) of this section and under section 63-3033, Idaho Code, shall not exceed twenty-five percent (25%) of the tax due on the return.

(h) A processing charge to be determined and established annually by the state tax commission shall be collected from any person who draws or delivers a check, draft or order for the payment of money in complete or partial satisfaction of the tax imposed by this chapter if that person does not have sufficient funds in or credit with the bank or depository upon which the check, draft or order is drawn. Money collected under this subsection shall be paid to the state tax commission to defer costs of handling such checks, drafts or orders.

History:

[63-3046, added 1959, ch. 299, sec. 46, p. 613; am. 1969, ch. 319, sec. 15, p. 982; am. 1981, ch. 176, sec. 1, p. 310; am. 1982, ch. 278, sec. 1, p. 710; am. 1983, ch. 211, sec. 1, p. 586; am. 1993, ch. 5, sec. 3, p. 20; am. 1997, ch. 57, sec. 13, p. 105; am. 1997, ch. 61, sec. 1, p. 119; am. 2000, ch. 19, sec. 1, p. 36; am. 2001, ch. 270, sec. 8, p. 986; am. 2002, ch. 35, sec. 10, p. 76.]
Idaho Code § 63-4209 — Idaho Code / Title 63 / Chapter 42 / Section 63-4209
63-4209 DISTRIBUTION OF TAX REVENUES.
Status: in_force

63-4209. Distribution of tax revenues. The revenues received from the taxes imposed by section 63-4203, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows:

(1) An amount of money equal to the actual cost of collecting, administering and enforcing the tax by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the tax by the commission or in excess of any amount required to be distributed by subsection (2) of this section shall, at the end of each fiscal year, be distributed to the substance abuse treatment account.

(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account and those moneys are hereby continuously appropriated for that purpose.

History:

[(63-4209) 63-4208, added 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 9, p. 383.]
Idaho Code § 63-3027E — Idaho Code / Title 63 / Chapter 30 / Section 63-3027E
63-3027E OPERATIVE DATES.
Status: in_force

63-3027E. Operative dates. (a) Sections 63-3027B through 63-3027E, Idaho Code, shall be operative for the computation of taxes for the earlier of either of the following:

(1) Taxable years beginning on or after January 1, 1988.

(2) Taxable years beginning on or after January 1 of the year after the year in which the board of examiners, upon advice of the attorney general, certifies to the tax commission that action has been taken by the United States, whether by statute, regulation, executive order, or any other means as may be appropriate, to comply substantially with the following:

(A) A requirement that any corporation required to file a United States tax return or which could be included in a consolidated federal tax return be required to file with the Internal Revenue Service a domestic disclosure spreadsheet if its payroll, property, or sales in a foreign country exceeds one million dollars ($1,000,000). The spreadsheet shall provide for full disclosure as to the income reported to each state, the state tax liability, and the method used for apportioning or allocating income to the states, and any other information as provided for by regulations as may be necessary to determine properly the amount of taxes due to each state and to identify the water's-edge corporate group and those of its affiliates of which more than twenty per cent (20%) of the voting stock is directly or indirectly owned or controlled by a common owner or owners.

(B) That the information filed pursuant to paragraph (2)(A) of this subsection will be available to qualified states. A "qualified state" is any state that does not require the use of the worldwide unitary method of taxation except in circumstances substantially similar to those authorized in subsection (c) of section 63-3027B, Idaho Code.

(C) That qualified states are authorized access to all material developed by the Internal Revenue Service in its examination of multinational operations.

(b) If sections 63-3027B through 63-3027E, Idaho Code, become operative pursuant to paragraph (1) of subsection (a) of this section, the tax commission may require, and taxpayers described in this subsection must file, no later than six months after filing the Idaho income tax return, a spreadsheet to provide disclosure as to the income reported for the year to the other states that require unitary combined reporting, the tax liability for each such state, the method used for allocating or apportioning income to such states, the property, payroll, and destination sales of the water's-edge corporate group in each state, and to identify the water's-edge corporate group and those of its affiliates of which more than twenty per cent (20%) of the voting stock is directly or indirectly owned or controlled by a common owner or owners. The provisions of this subsection shall apply only to corporations which both make a water's-edge election and have during the taxable year, payroll, property or sales in a foreign country which exceeds one million dollars ($1,000,000). Notwithstanding the requirement to file a spreadsheet in any tax year, a taxpayer may forego filing such a spreadsheet by submitting to the state tax commission a written declaration of its intention to forego filing such spreadsheet for such year. In the event such declaration is filed in any tax year, no spreadsheet shall be required of such taxpayer and the percentage to be applied under section 63-3027C(c)(3) for such year shall be eighty per cent (80%) rather than eighty-five per cent (85%).

History:

[63-3027E, added 1986, ch. 342, sec. 1, p. 849; am. 1993, ch. 284, sec. 6, p. 972; am. 1994, ch. 247, sec. 5, p. 789; am. 1997, ch. 243, sec. 1, p. 706.]
Idaho Code § 63-602T — Idaho Code / Title 63 / Chapter 6 / Section 63-602T
63-602T PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.
Status: in_force

63-602T. Property exempt from taxation — Personal property manufactured or processed in this state and actually sold and shipped out of state. (1) Any person, firm, or corporation engaged in the manufacture or processing of personal property in this state which property is stored in a public or private warehouse structure or area must file a full declaration of such property as of the assessment date with the county assessor. On any assessment made on personal property manufactured or processed in this state by person, firms or corporations having a domicile or place of business in Idaho, being stored in a public or private warehouse structure or area, the board of equalization of the county in which such assessment was made, at its meeting on the first Monday of December as provided by law for equalizing the assessments of personal property on the subsequent personal property assessment roll, shall cancel such assessments in whole or proportionate part on receipt of sufficient documentary proof that the personal property so assessed was actually sold and transported or shipped to another point outside the state of Idaho on or before December 1 of the current year of assessment. No such cancellation shall be made unless such proof be furnished to said board on or before such meeting in such year. The term "manufactured" or "processed" as used herein refers to personal property which has been fabricated, constructed, assembled, milled or converted into a finished product and is not intended to include any personal property undergoing a stage of manufacture or process prior to the end finished product.

(2) Public warehousing is the storing of personal property by any person, firm or corporation regularly engaged in the business of storing such property for hire.

(3) Private warehousing is the storage of personal property by any person, firm or corporation which is carrying on the activity of warehousing or storing such property only in the operation of his or its own business.

(4) Private or public warehouse area is intended to mean for purposes of this act open storage or place properly identified which is normally used to store personal property by any person, firm or corporation.

(5) This exemption shall only apply to a private warehouse, private and public warehousing area from and after a notice, describing by address and physical premises, is filed with the county assessor, which notice shall be filed annually.

History:

[63-602T added 1996, ch. 98, sec. 7, p. 355.]
Idaho Code § 63-3615 — Idaho Code / Title 63 / Chapter 36 / Section 63-3615
63-3615 STORAGE — USE.
Status: in_force

63-3615. Storage — Use. (a) The term "storage" includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer.

(b) The term "use" includes the exercise of any right or power over tangible personal property incident to the ownership or the leasing of that property or the exercise of any right or power over tangible personal property by any person in the performance of a contract, or to fulfill contract or subcontract obligations, whether the title of such property be in the subcontractor, contractor, contractee, subcontractee, or any other person, or whether the titleholder of such property would be subject to the sales or use tax, unless such property would be exempt to the titleholder under section 63-3622D, Idaho Code, except that the term "use" does not include the sale of that property in the regular course of business.

(c) "Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside the state, and thereafter used solely outside the state.

History:

[63-3615, added 1965, ch. 195, sec. 15, p. 408; am. 1967, ch. 290, sec. 5, p. 805; am. 1969, ch. 261, sec. 2, p. 800; am. 1971, ch. 55, sec. 1, p. 127; am. 1984, ch. 239, sec. 27, p. 584; am. 1985, ch. 256, sec. 2, p. 710; am. 1991, ch. 2, sec. 4, p. 14; am. 1991, ch. 321, sec. 2, p. 834; am. 1994, ch. 376, sec. 1, p. 1209; am. 1995, ch. 54, sec. 3, p. 124.]
Idaho Code § 63-507 — Idaho Code / Title 63 / Chapter 5 / Section 63-507
63-507 RECORD OF PROCEEDINGS.
Status: in_force

63-507. Record of proceedings. The clerk of the board must record in the official minutes all proceedings of the county commissioners relating to the equalization of assessments, the allowance of exemptions, and all changes, corrections and orders made by the board of equalization, and the names of all persons who have appeared before the board of equalization and who have been heard upon matters affecting the assessment of property.

History:

[63-507 added 1996, ch. 98, sec. 6, p. 345.]
Idaho Code § 63-3705 — Idaho Code / Title 63 / Chapter 37 / Section 63-3705
63-3705 ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER.
Status: in_force

63-3705. Attorney general or designee to be nonvoting member. The attorney general of this state or his designee shall be a nonvoting member of said commission representing this state.

History:

[63-3705, added 1967, ch. 316, sec. 5, p. 928.]
Idaho Code § 63-811 — Idaho Code / Title 63 / Chapter 8 / Section 63-811
63-811 COMPUTATION OF PROPERTY TAXES — DUTY OF COUNTY AUDITOR.
Status: in_force

63-811. Computation of property taxes — Duty of county auditor. (1) The county auditor must cause to be computed the amount of the local property taxes levied on the total of the taxable value as entered on the property and operating property rolls, and must deliver the property and operating property rolls to the tax collector on or before the first Monday of November.

(2) The county auditor must cause to be computed the amount of the local property taxes levied on the total of the taxable value as entered on the subsequent property roll, and must deliver the subsequent property roll to the tax collector as soon as possible, without delay, after the first Monday of December.

(3) The county auditor must cause to be computed the amount of the state property tax and the amount of the local property taxes levied on the total taxable value as entered on the missed property roll, and must deliver the missed property roll to the tax collector as soon as possible, without delay, in the year following the year in which the assessment was entered on the missed property roll.

(4) Except as provided in section 50-2908(1), Idaho Code, for the purpose of this section, "taxable value" shall mean the portion of the equalized assessed value, less any exemptions and the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area of an urban renewal district, located within each taxing district which certifies a budget to be raised from a property tax levy.

(5) The county auditor, at the time of delivery to the county tax collector of the property roll, subsequent property roll, missed property roll or operating property roll with all property taxes computed, must subscribe an affidavit to such roll that he has to the best of his knowledge and ability computed the proper amount of property taxes due, and recorded such orders of the board of equalization as have been made and has made no other changes.

(6) Failure of the auditor to make the affidavit shall not affect the validity of any entry on the roll. The making of such affidavit, however, is declared to be a duty pertaining to the office of the county auditor. In every case where the said affidavit is omitted from the real property assessment roll, completed and delivered as aforesaid, the board of county commissioners must require the county auditor to make the same, and upon refusal or neglect of such county auditor to make and subscribe to such affidavit forthwith, the chairman of the said board must immediately file in the district court in the county, an information in writing, verified by his oath, charging such county auditor with refusal or neglect to perform the official duties pertaining to his office, and thereupon he must be proceeded against as in such cases provided by law.

History:

[63-811, added 1996, ch. 98, sec. 9, p. 376; am. 2006, 1st Ex. Sess., ch. 1, sec. 17, p. 60; am. 2008, ch. 253, sec. 3, p. 743; am. 2012, ch. 339, sec. 6, p. 938; am. 2017, ch. 96, sec. 1, p. 245; am. 2019, ch. 205, sec. 7, p. 631.]
Idaho Code § 63-3003 — Idaho Code / Title 63 / Chapter 30 / Section 63-3003
63-3003 DEFINITIONS.
Status: in_force

63-3003. Definitions. When used in this act, the terms defined in this chapter shall have the meanings respectively ascribed to them.

History:

[63-3003, added 1959, ch. 299, sec. 3, p. 613; am. 1992, ch. 11, sec. 1, p. 18.]
Idaho Code § 63-3074 — Idaho Code / Title 63 / Chapter 30 / Section 63-3074
63-3074 ACTIONS AGAINST STATE OF IDAHO.
Status: in_force

63-3074. Actions against state of Idaho. The state tax commission may be made a party defendant in a civil action by any person aggrieved under this chapter or any other chapter in which this section is expressly incorporated by reference by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final money judgment secured against the state tax commission, and said judgment shall be paid or satisfied out of the state refund fund created by section 63-3067, Idaho Code. No seizure or sale shall be considered unlawful if it occurs in the collection of any deficiency which was included in the person's tax return or asserted in a notice of deficiency determination pursuant to section 63-3045 or 63-3629, Idaho Code, or in a jeopardy assessment pursuant to the provisions of section 63-3629 or 63-3065, Idaho Code.

History:

[63-3074, added 1959, ch. 299, sec. 74, p. 613; am. 1971, ch. 214, sec. 3, p. 936; am. 1993, ch. 3, sec. 6, p. 15.]
Idaho Code § 63-2405 — Idaho Code / Title 63 / Chapter 24 / Section 63-2405
63-2405 PAYMENT OF TAX.
Status: in_force

63-2405. Payment of tax. The excise tax imposed by section 63-2402, Idaho Code, is to be paid by the distributor, and measured by the total number of gallons of motor fuel received by him, at the rate specified in section 63-2402, Idaho Code. That tax, together with any penalty and/or interest due, shall be remitted with the monthly distributor's report required in section 63-2406, Idaho Code.

History:

[63-2405, added 1983, ch. 158, sec. 4, p. 444; am. 1983, ch. 242, sec. 2, p. 652; am. 1983 (Ex. Sess.), ch. 1, sec. 5, p. 3; am. 1984, ch. 87, sec. 2, p. 172; am. 1984, ch. 195, sec. 34, p. 475; am. 1986, ch. 344, sec. 2, p. 852; am. 1988, ch. 198, sec. 1, p. 376; am. 1991, ch. 120, sec. 1, p. 259; am. 1994, ch. 166, sec. 1, p. 374; am. 1996, ch. 343, sec. 4, p. 1153; am. 1998, ch. 103, sec. 2, p. 355; am. 2002, ch. 30, sec. 2, p. 39; am. 2002, ch. 174, sec. 5, p. 513.]
Idaho Code § 63-3057 — Idaho Code / Title 63 / Chapter 30 / Section 63-3057
63-3057 DISTRAINT ON PERSONAL PROPERTY.
Status: in_force

63-3057. Distraint on personal property. (1) In addition to all other remedies or actions provided by this act, it shall be lawful for the tax commission, or any of its agents or deputies, to collect any taxes (the word "taxes," as used in this section including any deficiencies in respect of such taxes) with such interest, penalties, and other additional amounts as are permitted by law, by distraint and sale, in the manner provided herein, of the property of any person liable to pay any taxes, interest, penalties, or other additional amounts, who neglects or refuses to pay the same within thirty (30) days from the mailing of notice and demand for payment thereof, and who has not appealed from the assessment of such taxes, interest, penalties and other additional amounts pursuant to the provisions of the act or who has not satisfied or discharged any lien filed under this act. The term "property" as used herein shall be construed to mean personal property, both tangible and intangible, any right, title, and interest to such personal property and shall include, without limitation, stocks, securities, bank accounts, and evidences of debt.

(2) In conjunction with the remedy provided in subsection (1) of this section, the state tax commission may file an action in the district court where a taxpayer resides or has his principal place of business or in which the property subject to distraint under this section is located for a writ of possession under chapter 3, title 8, Idaho Code. In such an action, the sheriff shall designate the state tax commission as the keeper of the property under section 8-305, Idaho Code, and after expiration of the five (5) day period provided in section 8-308, Idaho Code, shall relinquish all custody and responsibility for such property to the state tax commission. The state tax commission may proceed in regard to such property as provided for property seized under a warrant issued by the commission under this chapter.

History:

[63-3057, added 1959, ch. 299, sec. 57, p. 613; am. 1975, ch. 86, sec. 1, p. 178; am. 2003, ch. 81, sec. 1, p. 257.]
Idaho Code § 63-602H — Idaho Code / Title 63 / Chapter 6 / Section 63-602H
63-602H VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.
Status: in_force

63-602H. Value of residential property in certain zoned areas. (1) Residential property located in an area which was previously zoned residential but has been changed to a zone other than residential shall be appraised, assessed and taxed as if such property were in an area zoned residential as long as such property is continuously used by the owner thereof solely for residential purposes.

(2) "Residential property" as used herein is defined as any tract of three (3) acres or less which is used by the owner thereof solely for residential purposes.

History:

[63-602H added 1996, ch. 98, sec. 7, p. 352.]
Idaho Code § 63-4207 — Idaho Code / Title 63 / Chapter 42 / Section 63-4207
63-4207 CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS.
Status: in_force

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

(2) In addition to the tax penalty imposed, any person subject to the taxes imposed in this chapter distributing or possessing a controlled substance without affixing the appropriate stamps, labels, or other indicia is guilty of a criminal offense and, upon conviction, is punishable to the same extent as possession of the controlled substance is punishable as set out in section 37-2732, Idaho Code.

(3) Notwithstanding any other provision of the criminal laws of this state, an information, indictment, or complaint may be filed upon any criminal offense under this chapter within three (3) years after the commission of the offense.

History:

[(63-4207) 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 7, p. 382.]
Idaho Code § 63-205C — Idaho Code / Title 63 / Chapter 2 / Section 63-205C
63-205C VALUATION OF AGRICULTURAL LAND.
Status: in_force

63-205C. valuation of agricultural land. (1) The market value of land actively devoted to agriculture is its actual use value. Actual use value shall be established by capitalization of economic rent or long-term average crop rental at a capitalization rate that shall be either the rate of interest charged by lenders in the local area for agricultural property loans or by the Spokane office of the farm credit system, each averaged over the immediate past five (5) years, whichever is higher, plus the local tax rate.

(2) "Land actively devoted to agriculture" means that property defined by section 63-604, Idaho Code. For purposes of this section, the act of platting land actively devoted to agriculture does not, in and of itself, cause the land to lose its status as land being actively devoted to agriculture if the land otherwise qualifies for the exemption under this section.

(3) Land actively devoted to agriculture shall not be valued at its speculative value as development property until the use has changed and it is no longer actively devoted to agriculture.

(4) Rental rates, interest rates, commodity prices, and input prices or other landlord expenses typical to the county of the property being assessed shall be used.

(5) The state tax commission shall adopt rules implementing the provisions of this section that shall provide the procedure by which economic rent, average crop rental, and capitalization rates shall be established.

History:

[(63-205C) 63-602K added 1996, ch. 98, sec. 7, p. 352; am. 2004, ch. 27, sec. 4, p. 44; am. 2006, ch. 233, sec. 3, p. 693; am. and redesig. 2020, ch. 313, sec. 1, p. 889.]
Idaho Code § 63-3067A — Idaho Code / Title 63 / Chapter 30 / Section 63-3067A
63-3067A INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS.
Status: in_force

63-3067A. income tax refund or payment Designation by individuals to Trust accounts. (1) Every individual who:

(a) Has a refund due and payable for overpayment of taxes under this chapter may designate all or any portion thereof to be deposited in a trust account specified in subsection (3) of this section; or

(b) Has an income tax liability may, in addition to his tax obligation, include a donation to be deposited in a trust account specified in subsection (3) of this section.

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

(3) The trust accounts authorized to receive moneys designated under subsection (1) of this section are:

(a) The fish and game set-aside account created in section 36-111, Idaho Code;

(b) The children's trust fund created in section 39-6007, Idaho Code;

(c) The special olympics Idaho fund created in section 57-823, Idaho Code;

(d) The Idaho guard and reserve family support fund created in section 57-820, Idaho Code;

(e) The Idaho food bank fund created in section 57-824, Idaho Code;

(f) The veterans support fund created in section 65-209, Idaho Code; and

(g) The American red cross of greater Idaho fund created in section 57-821, Idaho Code.

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

History:

[63-3067A, added 2019, ch. 116, sec. 3, p. 441.]
Idaho Code § 63-3506 — Idaho Code / Title 63 / Chapter 35 / Section 63-3506
63-3506 ASSESSMENT OF PROPERTY BY ASSESSOR.
Status: in_force

63-3506. Assessment of property by assessor. Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association or producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal energy, any property not subject to the kilowatt-hour tax levied in this chapter on any rate-regulated electric utility company, and any property not subject to the thermal energy tax levied in this chapter on any rate-regulated affiliated gas company or rate-regulated gas company shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien and shall be due and payable in the same manner as are any other taxes on property.

History:

[63-3506, added 1959, ch. 237, sec. 6, p. 507; am. 1998, ch. 132, sec. 8, p. 490; am. 2007, ch. 143, sec. 6, p. 418; am. 2008, ch. 227, sec. 6, p. 697; am. 2016, ch. 189, sec. 14, p. 521; am. 2025, ch. 188, sec. 9, p. 880.]
Idaho Code § 63-304 — Idaho Code / Title 63 / Chapter 3 / Section 63-304
63-304 MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
Status: in_force

63-304. Manufactured homes to constitute real property. (1) A manufactured home may constitute real property if the running gear is removed and:

(a) If the manufactured home becomes permanently affixed to a foundation:

(i) On land which is owned or being purchased by the owner or purchaser of said manufactured home; or

(ii) On land which is being leased by the owner or purchaser of the manufactured home if such home is being financed in accordance with the guidelines of the federal home loan mortgage corporation, the federal national mortgage association, the United States department of agriculture or any other entity or agency that requires, as part of its financing program, similar restrictions on ownership and actions affecting title and possession, provided that if a county takes a tax deed to the manufactured home the county shall not be liable for any delinquent or ongoing leases, rents or any other liabilities owed due to the placement of such property; and

(b) If the owner or purchaser of a manufactured home records with the county recorder in the county in which the manufactured home will be situated a statement of intent to declare the manufactured home as real property.

(2) The exercise of said option shall require all county assessors to treat those manufactured homes whose owners or purchasers have exercised said option as any other site-built residence and shall permit lending institutions to treat said manufactured homes as real property or as any other residence.

(3) The form of the declaration shall be prescribed by the state tax commission. Any form used shall have attached to it the certificate of origin or the original title to the manufactured home to allow a reversal of the declaration as provided in section 63-305, Idaho Code.

History:

[63-304 added 1996, ch. 98, sec. 4, p. 328; am. 2002, ch. 61, sec. 1, p. 130.]
Idaho Code § 63-3622X — Idaho Code / Title 63 / Chapter 36 / Section 63-3622X
63-3622X POLLUTION CONTROL EQUIPMENT.
Status: in_force

63-3622X. Pollution control equipment. (1) There is hereby exempted from the taxes imposed by this chapter the sale, use or purchase of tangible personal property acquired and primarily used for the purpose of meeting air or water quality standards, rules or regulations of a state or federal agency having authority to regulate and set air or water quality emission standards.

(2) The exemption provided in subsection (1) of this section applies to and includes:

(a) The purchase of dry cleaning equipment that is designed to protect employees from exposure to perchloroethylene as well as retaining the fluid in the machine in order to protect sewer systems and air quality standards. Dry cleaning machines meeting these standards are referred to as "dry to dry transfer systems";

(b) The purchase of a liner or reagent required to meet water quality standards, rules or regulations of a state or federal agency having authority to regulate and set water quality standards regardless of whether the liner or reagent later becomes or is intended to become a component of any real property or improvement or fixture thereto;

(c) The sale, use or purchase of tangible personal property that becomes a component, fixture or improvement to realty acquired and primarily used for the purpose of meeting air or water quality emission standards, rules or regulations when purchased by:

(i) Manufacturing, mining or farming businesses that qualify for the exemption provided by section 63-3622D, Idaho Code, but not including property used to treat drinking water or to treat air or water that is not required for a production process;

(ii) Contractors working for manufacturing, mining or farming businesses that qualify for the exemption provided by section 63-3622D, Idaho Code, who purchase, use or install qualifying material at the direction of a project owner, but not including property used to treat drinking water or to treat air or water that is not required for a production process; or

(iii) Businesses principally devoted to treating and storing hazardous or toxic waste; and

(d) Tangible personal property that is necessary for the operation of property that qualifies for the exemption available in paragraph (c) of this subsection.

(3) The exemption provided in subsection (1) of this section does not apply to or include:

(a) Motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put;

(b) The sale, use or purchase of fixtures, plumbing fixtures, pipe, pumps or other items used to treat or transport wastewater to a wastewater treatment plant that is owned by a wastewater operator as defined in section 54-2403, Idaho Code;

(c) The sale, use or purchase of fixtures or tangible personal property that is used to treat or transport drinking water by a drinking water operator as defined in section 54-2403, Idaho Code;

(d) The sale, use or purchase of property used to prevent soil erosion;

(e) The sale, use or purchase of property that is affixed to realty and that is used in road construction or the construction of residential or commercial buildings or other improvements to realty owned by persons other than the businesses described in subsection (2)(c) of this section;

(f) The sale, use or purchase of property used to construct buildings or structures that merely house pollution control equipment or a pollution control facility, including both building materials and construction equipment and including equipment used for excavation;

(g) The sale, use or purchase of tangible personal property used to install pollution control equipment or facilities; or

(h) The sale, use or purchase of tangible personal property that will become part of a septic tank or septic system.

History:

[63-3622X, added 1984, ch. 239, sec. 25, p. 584; am. 1987, ch. 326, sec. 6, p. 685; am. 1997, ch. 273, sec. 1, p. 798; am. 1999, ch. 42, sec. 12, p. 98; am. 2006, ch. 326, sec. 1, p. 1029; am. 2007, ch. 290, sec. 1, p. 825.]
Idaho Code § 63-3075 — Idaho Code / Title 63 / Chapter 30 / Section 63-3075
63-3075 PENALTIES.
Status: in_force

63-3075. Penalties. (a) Any person required under this act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this act, who wilfully fails to pay such tax, make such returns, keep such records, or supply such information at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than three hundred dollars ($300), or imprisoned for not more than six (6) months or both.

(b) Any person required under this act to collect, account for and pay over any tax imposed by this act, who wilfully fails to collect or truthfully account for and pay over such tax, and any person who wilfully attempts in any manner to evade or defeat any tax imposed by this act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than ten thousand dollars ($10,000), or imprisoned for not more than five (5) years or both.

(c) Any person who wilfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising under, this act, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than ten thousand dollars ($10,000), or imprisoned for not more than five (5) years, or both.

(d) Notwithstanding the provisions of sections 19-402 and 19-403, Idaho Code, no person shall be prosecuted, tried, or punished for any of the offenses contained in subsections (a), (b), or (c) of this section, unless the complaint or indictment is filed within six (6) years from the commission of the offense.

History:

[63-3075, added 1959, ch. 299, sec. 75, p. 613; am. 1989, ch. 363, sec. 1, p. 909.]
Idaho Code § 63-2504 — Idaho Code / Title 63 / Chapter 25 / Section 63-2504
63-2504 QUALIFICATIONS OF WHOLESALERS.
Status: in_force

63-2504. Qualifications of wholesalers. No wholesaler may be issued a permit or otherwise engage in and carry on business as a wholesaler of cigarettes until he first shall qualify under the rules promulgated by the state tax commission with reference to financial ability. Such restriction shall not apply to any wholesaler lawfully in business on the date this act is passed and approved. In addition no wholesaler's permit shall be issued unless:

(1) in the case of a natural person, he be an Idaho resident, or

(2) in case of a corporation, it is an Idaho corporation or a foreign corporation holding a certificate of authority issued by the secretary of state and maintaining a registered office and registered agent pursuant to the Idaho business corporation act, chapter 1, title 30, Idaho Code.

History:

[63-2504, added 1974, ch. 211, sec. 4, p. 1548; am. 1986, ch. 193, sec. 3, p. 489; am. 1998, ch. 43, sec. 1, p. 188.]
Idaho Code § 63-115 — Idaho Code / Title 63 / Chapter 1 / Section 63-115
63-115 FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS TRANSFERS.
Status: in_force

63-115. Filing of electronic returns and documents — Electronic funds transfers. (1) Any return or other document filed with or submitted to the state tax commission may be transmitted electronically to the commission when permitted by rules or procedures established by the commission. Payments of any amounts to the commission by electronic funds transfer shall be in accordance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho Code.

(2) As used in this section, "transmitted electronically" means the use of a telecommunication or computer network to transfer information in an optical, electronic, magnetic or other machine sensible form. The term includes the use of facsimile machines and third party value added networks.

(3) Any return or other document transmitted electronically to the commission and accepted by the commission shall be deemed received on the earlier of:

(a) The date it arrives at the commission or, in the case of returns filed through the Internal Revenue Service, the date the return is received by the Internal Revenue Service; or

(b) The date that a third party, in accordance with procedures approved by the commission, transmits the return to the commission or makes it otherwise available to the commission.

(4) Any payment made electronically shall be deemed paid on the date the funds are available to the state treasurer.

(5) To constitute a properly filed valid tax return or report, a document transmitted electronically or submitted in a physical machine sensible form such as tape or disk must:

(a) Be filed in a format prescribed by the tax commission and be sufficiently free of errors to identify the filer and the tax type and to calculate the amounts due;

(b) Contain the taxpayer's name, address (if required by the tax commission) and identifying number;

(c) Be signed by the taxpayer or other individual effecting the signature or verification; and

(d) Include sufficient information to permit the mathematical verification of any tax liability.

(6) The tax commission may, by rule, prescribe exclusive methods for electronically signing or verifying a return or other document transmitted electronically to the commission that shall have the same validity and consequences as manual signing by the taxpayer or other individual effecting the signature or verification.

History:

[(63-115) 63-113 added 1997, ch. 117, sec. 10, p. 309; am. & redesig. 2000, ch. 15, sec. 1, p. 31; am. 2001, ch. 54, sec. 1, p. 96; am. 2003, ch. 30, sec. 1, p. 113.]
Idaho Code § 63-3013A — Idaho Code / Title 63 / Chapter 30 / Section 63-3013A
63-3013A PART-YEAR RESIDENT.
Status: in_force

63-3013A. Part-year resident. The term "part-year resident," for income tax purposes, means any individual who is not a resident and who:

(a) Has changed his domicile from Idaho or to Idaho during the taxable year; or

(b) Has resided in Idaho for more than one (1) day during the taxable year. An individual shall be deemed to reside within Idaho for any calendar day in which that individual has a place of abode in this state and is present in this state for more than a temporary or transitory purpose. Presence for any fraction of a calendar day shall be counted as a whole day.

History:

[I.C., sec. 63-3013A, as added by 1961, ch. 328, sec. 3, p. 622; am. 1965, ch. 316, sec. 2, p. 880; am. 1969, ch. 319, sec. 6, p. 982; am. 1970, ch. 222, sec. 3, p. 621; am. 1979, ch. 3, sec. 1, p. 6; am. 1986, ch. 90, sec. 1, p. 262; am. 1995, ch. 111, sec. 7, p. 351.]
Idaho Code § 63-3022C — Idaho Code / Title 63 / Chapter 30 / Section 63-3022C
63-3022C DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE.
Status: in_force

63-3022C. Deduction for alternative energy device at residence. (1) An individual taxpayer who installs an alternative energy device to serve a place of residence of the individual taxpayer in the state of Idaho may deduct from taxable income the following amounts actually paid or accrued by the individual taxpayer: forty percent (40%) of the amount that is properly attributable to the construction, reconstruction, remodeling, installation or acquisition of the alternative energy device in the year when such device is completed or acquired and is placed in service by the taxpayer; and twenty percent (20%) per year thereafter for a period of three (3) succeeding years; provided, however, that said deduction shall not exceed five thousand dollars ($5,000) in any one (1) taxable year.

(2) An individual taxpayer who purchases a residence in the state of Idaho served by an alternative energy device for which none or less than all of the total deduction allowable under this section has been taken, may take the deduction specified in this section, or the unused balance of the deduction.

(3) As used in this section, "alternative energy device" means any system or mechanism or series of mechanisms using solar radiation, wind or geothermal resource as defined in section 42-4002, Idaho Code, primarily to provide heating, to provide cooling, to produce electrical power, or any combination thereof. Alternative energy device includes a fluid to air heat pump operating on a fluid reservoir heated by solar radiation or geothermal resource. Alternative energy device shall also include either a natural gas heating unit, or a propane heating unit, or a wood burning stove which meets the most current environmental protection agency certification, or a pellet stove which meets the most current industry and state standards, and which natural gas heating unit, or propane heating unit, or wood burning stove which meets the most current environmental protection agency certification, or pellet stove which meets the most current industry and state standards is used to replace during the same tax year a wood burning stove designed for residential heating and that does not meet environmental protection agency requirements for certification, provided the wood burning stove is surrendered to the department of environmental quality or its agent for destruction in accordance with applicable federal and state rules.

History:

[63-3022C, added 1976, ch. 212, sec. 3, p. 774; am. 1994, ch. 355, sec. 1, p. 1114; am. 1995, ch. 91, sec. 1, p. 262; am. 1995, ch. 111, sec. 11, p. 356; am. 2001, ch. 103, sec. 97, p. 337; am. 2001, ch. 270, sec. 2, p. 979.]
Idaho Code § 63-3022N — Idaho Code / Title 63 / Chapter 30 / Section 63-3022N
63-3022N MARRIAGE PENALTY ADJUSTMENT.
Status: in_force

63-3022N. Marriage penalty adjustment. (1) To eliminate from the calculation of Idaho taxable income any marriage penalty that may exist in the basic standard deductions provided in the Internal Revenue Code, basic federal standard deductions shall be adjusted as provided in this section.

(2) As used in this section, "the marriage penalty" means the difference obtained by subtracting:

(a) The basic standard deduction for joint returns, from

(b) Two (2) times the basic standard deduction for an individual who is not married and who is not a surviving spouse or head of household.

(3) For each taxable year beginning on and after January 1, 2000, the standard deduction in section 63-3022(j)(1), Idaho Code, shall be: on a joint return, the basic federal joint standard deduction plus the marriage penalty, rounded to the nearest dollar, plus the amount of any additional standard deduction for the aged or blind for which a taxpayer may qualify under section 63 of the Internal Revenue Code.

(4) The basic federal standard deduction for an individual for whom a deduction under section 151 of the Internal Revenue Code is allowable to another taxpayer shall not be reduced below the minimum adjusted basic standard deduction provided by section 63 of the Internal Revenue Code.

History:

[63-3022N, added 2000, ch. 479, sec. 4, p. 1654; am. 2004, ch. 30, sec. 5, p. 61.]
Idaho Code § 63-3077G — Idaho Code / Title 63 / Chapter 30 / Section 63-3077G
63-3077G AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION.
Status: in_force

63-3077G. Agreement for exchange of information with the Idaho Department of Correction. The state tax commission and the Idaho department of correction shall enter into a written agreement for exchange of information relating to an individual's incarceration status and whether that individual has claimed the Idaho food tax credit pursuant to section 63-3024A, Idaho Code. Such information shall be confidential to the recipient and may be used by the Idaho department of correction and the state tax commission only for purposes of determining whether an incarcerated person erroneously claimed the food tax credit in violation of section 63-3024A(6), Idaho Code. No such information shall be public unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the state tax commission shall be limited to name, date of birth, social security number, an indication as to whether the food tax credit was claimed under that person's name or social security number for a particular taxable year and incarceration status during the year at issue.

History:

[63-3077G, added 2015, ch. 210, sec. 1, p. 660; am. 2025, ch. 56, sec. 2, p. 269.]
Idaho Code § 63-4502 — Idaho Code / Title 63 / Chapter 45 / Section 63-4502
63-4502 TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS.
Status: in_force

63-4502. Tax exemption for new capital investments. (1) For calendar years beginning on or after January 1, 2008, the net taxable value of all property of a taxpayer, whether acquired before, during or after the qualifying period, in excess of four hundred million dollars ($400,000,000) located within a single county in Idaho shall be exempt from property taxation and any special assessment, but only if the taxpayer makes a qualifying new capital investment as defined in subsection (2) of this section.

(2) For purposes of this section, the following definitions shall apply:

(a) "Qualifying new capital investment" means an investment of at least one billion dollars ($1,000,000,000) made during the qualifying period by the acquisition, construction, improvement or installation of real, operating or personal property related to new plant and building facilities at a project site located within the county referred to in subsection (1) of this section.

(b) "New plant and building facilities" means:

(i) Qualified investments as defined in section 63-3029B, Idaho Code; or

(ii) Buildings or structural components of buildings, including equipment, materials and fixtures thereof, whether used at a project site or temporarily stored off-site in the county referred to in subsection (1) of this section and intended for use at a project site.

(c) "Qualifying period" means an eighty-four (84) month period of time beginning with the issuance of a building permit for a permanent building structure at a project site and ending no later than eighty-four (84) months a thereafter.

(d) "Project site" means an area or areas at which the new plant and building facilities described in subsection (2)(b) of this section are built, installed or constructed.

(3) The property included in the calculation for purposes of determining a qualifying new capital investment value shall include all real or operating property owned, and all personal property owned, leased or rented. With respect to leased or rented personal property, only that portion of the property for which a taxpayer is contractually liable for payment of property taxes thereon shall be included in the calculation of the investment.

(4) Notwithstanding the exemption provided 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 incentives set forth in subsection (1) of this section apply to any of the same property.

(5) Property subject to the provisions of this section shall not be included on any property roll or any new construction roll prepared by the county assessor in accordance with section 63-301 or 63-301A, Idaho Code, respectively.

(6) The state tax commission shall adopt all rules that may be necessary to implement the provisions of this section.

History:

[63-4502, added 2008, ch. 234, sec. 1, p. 712; am. 2011, ch. 10, sec. 1, p. 22; am. 2018, ch. 151, sec. 1, p. 309.]
Idaho Code § 63-1803 — Idaho Code / Title 63 / Chapter 18 / Section 63-1803
63-1803 DEFINITIONS.
Status: in_force

63-1803. Definitions. In this chapter:

(1) "Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state.

(2) "Lodging operator" means a person that rents a short-term rental or vacation rental to an occupant using a short-term rental marketplace.

(3) "Lodging transaction" means a charge to an occupant by a lodging operator for the occupancy of any short-term rental or vacation rental using a short-term rental marketplace.

(4) "Short-term rental" or "vacation rental" means any individually or collectively owned single-family house or dwelling unit or any unit or group of units in a condominium, cooperative or timeshare, or owner-occupied residential home that is offered for a fee and for thirty (30) days or less. Short-term rental or vacation rental does not include a unit that is used for any retail, restaurant, banquet space, event center or another similar use.

(5) "Short-term rental marketplace" means a person that provides a platform through which a lodging operator, or the authorized agent of the lodging operator, offers a short-term rental or vacation rental to an occupant.

History:

[63-1803, added 2017, ch. 239, sec. 1, p. 591.]
Idaho Code § 63-1103 — Idaho Code / Title 63 / Chapter 11 / Section 63-1103
63-1103 DISPOSITION OF PROCEEDS.
Status: in_force

63-1103. Disposition of proceeds. The sheriff shall collect from the proceeds of the sale, in addition to the estimated amount of property taxes, all costs and expenses incurred in publishing or posting the notices of the sale, in making the sale and in keeping and caring for the property. After collecting the proceeds and noting the costs of the sale, the sheriff shall have an immediate settlement with the tax collector.

History:

[63-1103 added 1996, ch. 98, sec. 12, p. 389.]
Idaho Code § 63-215 — Idaho Code / Title 63 / Chapter 2 / Section 63-215
63-215 LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
Status: in_force

63-215. Legal description and map of boundaries to be recorded and filed. (1) Any taxing district that shall be formed or organized hereafter, or that shall change any existing boundaries hereafter, shall cause one (1) copy of the legal description and map prepared in a draftsmanlike manner that shall plainly and clearly designate the boundaries of such district or municipality as formed or organized, or as altered, to be recorded with the county recorder and filed with the county assessor in the counties within which the unit is located, any taxing district with taxing authority that will be affected by the formation or change in existing boundaries of such taxing district, and with the state tax commission within thirty (30) days following the effective date of such formation, organization or alteration but no later than the tenth day of January of the year following such formation, organization or alteration. In the case of fire protection districts, the board of county commissioners approving the boundaries shall be responsible for delivering to the assessor, recorder, and any affected fire protection districts the map and legal description of the amended district boundaries. Formation, organization or alteration documents that are filed pursuant to this section shall include contact information that is current at the time of filing and that identifies an individual associated with the taxing district.

(2) Urban renewal agencies shall comply with the requirements of subsection (1) of this section when a revenue allocation area within the jurisdiction of the urban renewal agency is formed or when the boundaries of such an area are altered.

(3) The state tax commission shall review filings required by subsections (1) and (2) of this section and, if the commission finds that the formation of a district or a change in a district's boundaries fails to provide a proper legal description or fails to correctly identify the boundaries, the state tax commission shall notify the affected taxing authority within twenty-eight (28) days after receiving the original request. The notification shall list any errors or omissions in the submitted map and legal description along with any possible remedies to correct said errors or omissions. The taxing authority shall be provided an additional twenty-eight (28) days after receiving the requested change from the state tax commission to provide a corrected map and legal description. If the corrected map and legal description fail to correctly identify the boundaries or change of boundaries of the taxing district, as was listed in the state tax commission's notification, then the state tax commission may direct that the formation or change not be recognized for property tax purposes. The state tax commission's review shall not include matters relating to notice, open meetings law requirements, or compliance with provisions in Idaho law not relating to boundaries.

(4) The county assessor, county auditor and state tax commission shall retain on file in their respective offices all copies of legal descriptions of taxing district boundaries and maps filed by the various taxing jurisdictions authorized to impose a levy on property.

(5) The state tax commission shall be responsible for providing copies of uniform tax code area numbers and maps to the county assessor, county auditor and county treasurer and various companies having operating property subject to assessment in the state of Idaho and under the jurisdiction of the state tax commission for assessment and taxation purposes.

(6) Unless otherwise specifically authorized to form with noncontiguous boundaries, or to annex or deannex properties so as to make noncontiguous boundaries, all taxing districts shall form with and maintain contiguous boundaries.

History:

[63-215, added 1996, ch. 98, sec. 3, p. 324; am. 1997, ch. 117, sec. 12, p. 313; am. 2000, ch. 114, sec. 2, p. 253; am. 2008, ch. 7, sec. 1, p. 8; am. 2013, ch. 21, sec. 1, p. 34; am. 2019, ch. 271, sec. 1, p. 789; am. 2025, ch. 155, sec. 3, p. 764.]
Idaho Code § 63-1404 — Idaho Code / Title 63 / Chapter 14 / Section 63-1404
63-1404 COMPLIANCE OF PUBLIC OFFICERS WITH RULES AND ORDERS OF STATE TAX COMMISSION.
Status: in_force

63-1404. Compliance of public officers with rules and orders of state tax commission. (1) Every public officer shall comply with any lawful order or rule of the state tax commission made pursuant to the provisions of this title.

(2) Every county officer or employee performing related functions shall provide information regarding property rolls and related documents and procedures and parcel numbers to the state tax commission as provided in section 63-219, Idaho Code, may use the computer software prescribed and furnished by the state tax commission, and shall record and transmit information required by the state tax commission in the performance of its duties.

(3) Whenever it appears to the state tax commission that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation has failed to comply with any law relating to such duties, or the rules of the state tax commission made in pursuance thereof, the state tax commission, after a hearing on the facts, may request an order directing the public officer or employee to comply with such law or rule. An order of the state tax commission may require a county to conduct a revaluation of some or all of the property within the county as the state tax commission may find necessary to promote uniformity of taxation within the county. When necessary for the implementation of such an order, the state tax commission is empowered to reconvene a county board of equalization for a period not to exceed ninety (90) days beyond the date otherwise prescribed for the adjournment of such board for the sole purpose of permitting the board to hear and determine protests of valuations resulting from such ordered reappraisal provided that such protests are filed on or before the date otherwise prescribed for the adjournment of the board of equalization and that such extension is necessary for the proper completion of the board's duties. The order may further permit the certification of estimated values by the county to the state tax commission subject to the approval of the tax commission if necessary to permit the board of equalization to properly complete its work and such values, when approved by the tax commission, may be used to set levies if actual values are unavailable on the date prescribed for setting levies.

(4) If such public officer or employee, for a period of ten (10) days after service on him of the state tax commission's order, neglects or refuses to comply therewith, the state tax commission may apply to a judge of the district court of the county in which the public officer holds office for an order, returnable within five (5) days thereof, to compel such public officer or employee to comply with the state tax commission's order, or to show cause why he should not be compelled to do so.

(5) Any order issued by the judge pursuant thereto shall be final; provided however, that any person aggrieved by such order may appeal to the supreme court of the state of Idaho in the manner provided for appeals in other civil actions. An appeal shall not stay any order issued by any judge.

(6) The remedy provided in this section shall be cumulative and shall not exclude the state tax commission from exercising any other power or right delegated to it.

History:

[63-1404 added 1996, ch. 98, sec. 15, p. 397.]
Idaho Code § 63-807 — Idaho Code / Title 63 / Chapter 8 / Section 63-807
63-807 LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR.
Status: in_force

63-807. Levy by new taxing units — Duties of auditor. No taxing district formed or organized after the first day of January, in any year, shall be authorized to make a levy for that calendar year, nor shall the auditor of any county in which the taxing district may be situated be required to extend any levy on behalf of the taxing district upon the county rolls extended by him for the year. No existing taxing district which shall annex any territory after the first day of January of the current year, shall be authorized to levy a property tax for the year upon the property situated in the annexed territory and the property shall in all respects be taxed as if the annexation had not taken place. However, should any existing school district or school districts divide, consolidate or reorganize after the assessment date in any year, the board of trustees of the divided, consolidated or reorganized school district shall have the power to levy property taxes and certify the levy for the year in the same manner and according to the same boundaries which the separate school districts involved in the division, consolidation or reorganization could have levied property taxes had the division, consolidation or reorganization not taken place.

History:

[63-807 added 1996, ch. 98, sec. 9, p. 374; am. 2016, ch. 30, sec. 1, p. 73.]
Idaho Code § 63-207 — Idaho Code / Title 63 / Chapter 2 / Section 63-207
63-207 ASSESSMENT OF PROPERTY.
Status: in_force

63-207. Assessment of property. (1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.

(2) All operating property shall be assessed by the state tax commission.

History:

[63-207 added 1996, ch. 98, sec. 3, p. 322.]
Idaho Code § 63-105 — Idaho Code / Title 63 / Chapter 1 / Section 63-105
63-105 POWERS AND DUTIES — GENERAL.
Status: in_force

63-105. Powers and duties — General. In addition to all other powers and duties vested in it, the state tax commission shall have the power and duty:

(1) To assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the state tax commission.

(2) To make, adopt and publish such rules as it may deem necessary and desirable to carry out the powers and duties imposed upon it by law, provided however, that all rules adopted by the state tax commission prior to the effective date of this 1996 amendatory act shall remain in full force and effect until such time as they may be rescinded or revised by the commission.

(3) To maintain a tax research section to observe and investigate the effectiveness and adequacy of the revenue laws of this state and to assist the executive and legislative departments in estimation of revenue, analysis of tax measures and determination of the administrative feasibility of proposed tax legislation.

(4) 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.

(5) To ensure that statutory penalties are enforced, and proper complaint is made against persons derelict in duty under any law relating to assessment or equalization of taxes.

(6) To sue and be sued in the name of the state tax commission.

(7) To summon witnesses to appear before it or its agents to testify and/or produce for examination such books, papers, records or other data relating to any matter within its jurisdiction. However, no person shall be required to testify outside the county wherein he resides or the principal place of his business is located. Such summons to testify shall be issued and served in like manner as a subpoena to witnesses issued from the district court and shall be served without fee or mileage charge by the sheriff of the county, and return of service shall be made by the sheriff to the commission. Persons appearing before the commission or its agents in obedience to such a summons, shall, in the discretion of the commission, receive the same compensation as witnesses in the district court, to be paid upon claims presented against the state from any appropriation made for the administration of the provisions of this title, in the same manner as other claims against the state are presented and paid.

(8) To administer oaths and take affirmations of witnesses appearing before it. The power to administer oaths and take affirmations is vested in each member of the state tax commission, and its duly constituted agents. In case any witness shall fail or refuse to appear and testify before the state tax commission or its agents upon being summoned to appear as herein provided, the clerk of the district court of the county shall, upon demand of the state tax commission, any member thereof, or agent, issue a subpoena reciting the demand therefor and summoning the witness to appear and testify at a time and place fixed; and violation of such subpoena or disobedience thereto shall be deemed and punished as a violation of any other subpoena issued from the district court.

(9) To report to the governor from time to time, and to furnish to the governor such assistance and information as may be required.

(10) To recommend to the governor in a report at least sixty (60) days before and to the legislature ten (10) days prior to the meeting of any regular session of the legislature such amendments, changes and modifications of the various tax laws necessary to remedy injustice and irregularities in taxation and to facilitate assessment and collection of taxes in the most economical and efficient manner.

History:

[63-105 added 1996, ch. 98, sec. 2, p. 311.]
Idaho Code § 63-602Q — Idaho Code / Title 63 / Chapter 6 / Section 63-602Q
63-602Q PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES.
Status: in_force

63-602Q. Property exempt from taxation — Certain cooperative telephone lines. The following property is exempt from taxation: cooperative telephone lines from which no profit is derived and upon or over which no fees or tolls are charged or collected. This exemption shall only apply to any cooperative telephone system having twenty-five (25) or less subscribers or users.

History:

[63-602Q added 1996, ch. 98, sec. 7, p. 354.]
Idaho Code § 63-3204 — Idaho Code / Title 63 / Chapter 32 / Section 63-3204
63-3204 EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES.
Status: in_force

63-3204. Expenses of negotiating loan and issuing notes. Any and all expenses incident to the issuance of tax anticipation notes authorized and directed by this chapter, shall be paid from the proceeds of sale of the tax anticipation notes credited to the general account in the state operating fund of the state and there is hereby appropriated all sums necessary for the payment of the expenses of issuance when due.

History:

[63-3204, added 1983, ch. 102, sec. 2, p. 222.]
Idaho Code § 63-2305 — Idaho Code / Title 63 / Chapter 23 / Section 63-2305
63-2305 BRIDGE AND FERRY LICENSE.
Status: in_force

63-2305. Bridge and ferry license. Licenses to take tolls on bridges or ferries are fixed annually by the commissioners. The licenses therein provided for must be obtained from the treasurer of the county.

History:

[63-2305, added 1995, ch. 206, sec. 2, p. 702.]
Idaho Code § 63-3025D — Idaho Code / Title 63 / Chapter 30 / Section 63-3025D
63-3025D PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES.
Status: in_force

63-3025D. Payment for dependents sixty-five years of age or older or persons with developmental disabilities. [effective until January 1, 2027] (1) In lieu of the deduction from taxable income allowed by section 63-3022E, Idaho Code, a resident individual who maintains a household, which includes as an immediate member of the family residing in that household, one (1) or more individuals sixty-five (65) years of age or older or individuals with developmental disabilities, as defined in subsection (5) of section 66-402, Idaho Code, regardless of the age of the person when such developmental disability appeared, each of whom receives more than one-half (1/2) of his or her support for the year from the individual who maintains the household, shall be entitled to a payment from the refund account of one hundred dollars ($100) for each such elderly member of the family or family member with a developmental disability. Any such payment shall be paid to such individual only upon his making application therefor at such time and in such manner as may be prescribed by the state tax commission.

(2) No more than three (3) such payments shall be made under the provisions of this section to any one (1) individual in any calendar year.

(3) No payment may be claimed under the provisions of this section by the individual himself except as set forth in subsection (4) of this section.

(4) A credit of one hundred dollars ($100) shall be allowed under this section for a person with a developmental disability as defined in subsection (5) of section 66-402, Idaho Code, who is filing his own tax return.

63-3025D. Payment for dependents sixty-five years of age or older or persons with developmental disabilities. [effective January 1, 2027] (1) In lieu of the deduction from taxable income allowed by section 63-3022E, Idaho Code, a resident individual who maintains a household, which includes as an immediate member of the family residing in that household, one (1) or more individuals sixty-five (65) years of age or older or individuals with developmental disabilities, as defined in section 66-402(4), Idaho Code, regardless of the age of the person when such developmental disability appeared, each of whom receives more than one-half (1/2) of his or her support for the year from the individual who maintains the household, shall be entitled to a payment from the refund account of one hundred dollars ($100) for each such elderly member of the family or family member with a developmental disability. Any such payment shall be paid to such individual only upon his making application therefor at such time and in such manner as may be prescribed by the state tax commission.

(2) No more than three (3) such payments shall be made under the provisions of this section to any one (1) individual in any calendar year.

(3) No payment may be claimed under the provisions of this section by the individual himself except as set forth in subsection (4) of this section.

(4) A credit of one hundred dollars ($100) shall be allowed under this section for a person with a developmental disability as defined in section 66-402(4), Idaho Code, who is filing his own tax return.

History:

[63-3025D, added 1981, ch. 201, sec. 4, p. 358; am. 1994, ch. 104, sec. 2, p. 233; am. 1999, ch. 293, sec. 7, p. 741; am. 2002, ch. 35, sec. 7, p. 72.; am. 2026, ch. 79, sec. 30, p. 420.]
Idaho Code § 63-3809 — Idaho Code / Title 63 / Chapter 38 / Section 63-3809
63-3809 HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE.
Status: in_force

63-3809. Hearings — Matter considered by board to be of public importance. Hearing assignments will be made by the chairman.

(1) A hearing will be conducted and a recommended decision rendered by a hearing officer or by one (1) member of the board. The recommended decision shall become final when signed by at least two (2) board members.

(2) If the recommended decision fails to gain the signature of two (2) members, the chairman shall direct that a substitute recommended decision be drafted for submission to board members and which shall become final upon the signature of two (2) or more members.

(3) Prior to a final decision being rendered, if, in the opinion of one (1) or more members of the board, a matter is of sufficient importance to the public, it may be certified for consideration by the entire board either at a hearing or upon a transcript of a hearing held by one (1) of its members and recorded in any suitable manner.

(4) Following the filing of a timely notice of appeal to the board of tax appeals for a property tax appeal hearing, a hearing will be set, conducted and a decision shall be rendered no later than May 1. An appeal hearing may be delayed or continued upon written agreement of all parties.

History:

[63-3809, added 1969, ch. 453, sec. 9, p. 1195; am. 1998, ch. 226, sec. 1, p. 775; am. 1999, ch. 107, sec. 2, p. 335.]
Idaho Code § 63-602CC — Idaho Code / Title 63 / Chapter 6 / Section 63-602CC
63-602CC PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
Status: in_force

63-602CC. Property exempt from taxation — Qualified equipment utilizing postconsumer waste or postindustrial waste. (1) The following property is exempt from taxation: qualified equipment utilizing postconsumer waste or postindustrial waste used to manufacture products. This exemption shall be granted only if the list of all taxable personal property as described in section 63-302, Idaho Code, is submitted by the property owner or the agent thereof to the assessor not later than March 15 of each year. Additionally, the requirements of subsection (3) of this section shall be met.

(2) As used in this section:

(a) "Postconsumer waste" or "postindustrial waste" means only those products and materials consisting of metals, paper, glass or plastic generated by businesses or consumers which have served their intended end use or usefulness and either have been or would normally be disposed of as solid waste except for the fact that they are separated from solid waste for purposes of collection, recycling or reuse. "Postconsumer waste" or "postindustrial waste" shall not include radioactive waste, as defined in subsection (4)(g) of section 63-3029D, Idaho Code, or hazardous waste, as defined in chapter 44, title 39, Idaho Code.

(b) "Product" means any material resulting from a manufacturing process and offered for sale to the private or public sector which is composed of at least fifty percent (50%) postconsumer waste or postindustrial waste. "Product" does not include any shredded material unless such shredded material is incorporated directly into the manufacturing process.

(c) "Qualified equipment" means machinery or equipment located within Idaho which has at least an estimated three (3) years useful life and at least ninety percent (90%) of the total actual production from the equipment during the previous calendar year utilized postconsumer waste or postindustrial waste. "Qualified equipment" shall not include any machinery or equipment which is used for the collection, as defined herein, of postconsumer waste or postindustrial waste. As used in this section "collection" means:

(i) The acquisition of materials from businesses or the general public through purchase or donation, including the organization of systems for such acquisitions;

(ii) The preparation of materials for over-the-road transportation through cleaning, densification by shredding, baling, or any other method, or coalescence, including the organization of systems for such preparation; or

(iii) The transportation of postconsumer waste or postindustrial waste between separate geographical locations, including the movement of materials around the manufacturing site.

(3) On the list of taxable personal property required by subsection (1) of this section, the property owner, or agent thereof, shall identify all qualified equipment, and all machinery and equipment that does not meet the definitions of qualified equipment.

The property owner, or agent thereof, shall also report use of all qualified equipment, on forms prescribed by the state tax commission.

(4) The county assessor may request additional information of the company to verify the basis of the exemption claimed in this section.

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

History:

[63-602CC, added 1997, ch. 117, sec. 22, p. 321.]
Idaho Code § 63-1801 — Idaho Code / Title 63 / Chapter 18 / Section 63-1801
63-1801 SHORT TITLE.
Status: in_force

63-1801. SHORT TITLE. This act may be cited as the "Short-term Rental and Vacation Rental Act."

History:

[63-1801, added 2017, ch. 239, sec. 1, p. 591.]
Idaho Code § 63-2308 — Idaho Code / Title 63 / Chapter 23 / Section 63-2308
63-2308 PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION.
Status: in_force

63-2308. Production of license — Plea of recovery in civil action. Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of the action a recovery against him and the payment by him in a civil action of the proper license tax, together with the damages and costs.

History:

[63-2308, added 1995, ch. 206, sec. 2, p. 703.]
Idaho Code § 63-2801 — Idaho Code / Title 63 / Chapter 28 / Section 63-2801
63-2801 VALUATION OF MINES FOR TAXATION.
Status: in_force

63-2801. Valuation of mines for taxation. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal or other valuable mineral or metal deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof, of said mine or mining claim is used for other than mining purposes, and has a separate and independent value for such other purposes, in which case said surface ground or any part thereof so used for other than mining purposes, shall be taxed at its value for such other purposes, and all machinery used in mining, and all property and surface improvements upon mines or mining claims, which have a value separate and independent of such mines or mining claims and the net annual proceeds of all mines and mining claims shall be taxed: provided, that nothing in this chapter contained must be construed so as to exempt from taxation improvements, buildings, erections, structures or machinery placed upon any mining claims, or used in connection therewith: provided that all mineral rights reserved to any grantor, except the United States or the state of Idaho, by the terms of any conveyance of lands other than lands acquired under the mining laws of the United States shall be assessed for taxation purposes at the rate of not less than five dollars ($5.00) per acre of the mineral rights so reserved, to be assessed against the recorded owner thereof. When, in the opinion of the county assessor, the value of reserved mineral rights does not warrant the expenditure to appraise and assess such value, such de minimis values need not be appraised or assessed, but the failure to assess such values does not constitute a failure to pay such taxes on the part of the owner, and does not constitute a delinquency on the part of the owner.

History:

[(63-2801) 1903, p. 4, sec. 1, and last sentence of sec. 8; compiled and reen. R.C., sec. 1863; reen. C.L., sec. 1863; I.C.A., sec. 61-2301; am. 1937, ch. 70, sec. 1, p. 94; am. 1941, ch. 159, sec. 1, p. 317; am. 1988, ch. 212, sec. 1, p. 402.]
Idaho Code § 63-3034 — Idaho Code / Title 63 / Chapter 30 / Section 63-3034
63-3034 PAYMENT OF TAX.
Status: in_force

63-3034. Payment of tax. (a) The entire tax imposed by this chapter shall be paid to the state tax commission on or before the date, including any extensions of the due date, upon which the return must be filed with the state tax commission, provided that payments made before the termination of the year for which taxes are paid shall be (1) based upon the taxpayer's estimate of total state tax liability or (2) when the estimated gross income of any such taxpayer is more than six hundred dollars ($600) and the state tax commission deems it necessary to insure compliance with this chapter, the commission may require any persons subject to this chapter to place with the commission such security as the commission may determine.

(b) The amount of the security shall be fixed by the tax commission but shall not be greater than twice the amount of tax estimated to be due, or twenty thousand dollars ($20,000), whichever is less. The amount of the security may be increased or decreased by the tax commission at any time within the limitations set forth in this subsection.

(c) If the tax commission finds that a taxpayer of whom security is required fails to furnish the security, the tax commission may issue a jeopardy assessment as prescribed by section 63-3065, Idaho Code, and take appropriate action to effect collection of the required security.

(d) The 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 tax commission and as it appears in the records of the tax commission. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.

History:

[63-3034, added 1959, ch. 299, sec. 34, p. 613; am. 1961, ch. 328, sec. 15, p. 622; am. 1965, ch. 316, sec. 6, p. 880; am. 1976, ch. 284, sec. 1, p. 983; am. 1997, ch. 57, sec. 11, p. 103.]
Idaho Code § 63-702 — Idaho Code / Title 63 / Chapter 7 / Section 63-702
63-702 REDUCTION IN PROPERTY TAXES OR OCCUPANCY TAXES — CLAIM IS PERSONAL — EXCEPTIONS.
Status: in_force

63-702. reduction in property TAXES or occupancy taxes — Claim is personal — Exceptions.

(1) (a) A property tax reduction shall be allowed pursuant to the provisions of sections 63-701 through 63-710, Idaho Code, if the owner occupies the residential improvements after January 1 but before April 15, and if no other property tax reductions or occupancy tax reductions under this section have been claimed by the owner for the same year.

(b) An occupancy tax reduction shall be allowed pursuant to the provisions of sections 63-701 through 63-710, Idaho Code, if the owner occupies the newly constructed residential improvements at any time during the year and has not filed for a property tax reduction or occupancy tax reduction under this section on any other homestead for the same year.

(c)(i) Notwithstanding any other provision of law, an owner may transfer his property tax reduction or occupancy tax reduction benefits upon changing his residence after April 15 if he meets all of the following requirements:

1. The owner is a veteran with a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs;

2. The owner has applied for and been granted the tax reduction benefit under this section before April 15;

3. After April 15 but before October 1, the qualified veteran has changed his homestead to a separate property that, but for the date requirements, would qualify for a reduction under this section; and

4. The owner has notified the state tax commission before October 1 of the desire to transfer his tax reduction benefits to the qualifying property.

(ii) The state tax commission must notify the appropriate county officials to transfer the tax reduction benefits to the property qualifying for the tax reduction.

(2) The right to file a claim under the provisions of sections 63-701 through 63-710, Idaho Code, shall be personal to the claimant and shall not survive his death except:

(a) Such right may be exercised on behalf of a living claimant by an agent authorized in writing to so act, by a guardian or other representative acting pursuant to judicial authority or by any person or entity described in section 63-711(3), Idaho Code. If a claimant dies after having filed a timely claim, the amount thereof shall be allowed to his personal representative, if one is appointed, or to surviving heirs or to the trust or other entity owning the property, as appropriate; and

(b) In the case of property owned by an estate, revocable trust, irrevocable trust, limited partnership, limited liability company or corporation, where the deceased person's widow or widower succeeds to the interest of the deceased person in that entity and occupies the dwelling as required in this chapter, the deceased owner's widow or widower, or any person or entity described in section 63-711(3), Idaho Code, on behalf of that widow or widower:

(i) May file a claim on behalf of the deceased spouse if the deceased spouse qualified or would have qualified as a claimant under subsection (1) of this section in the year in which the claim is filed; or

(ii) The widow or widower shall be deemed the owner of the property in any year after the year of the death of the spouse.

History:

[63-702, added 1996, ch. 98, sec. 8, p. 364; am. 1997, ch. 117, sec. 24, p. 325; am. 2001, ch. 69, sec. 3, p. 135; am. 2001, ch. 166, sec. 2, p. 578; am. 2004, ch. 156, sec. 3, p. 501; am. 2019, ch. 31, sec. 2, p. 87; am. 2021, ch. 68, sec. 1, p. 249.]
Idaho Code § 63-3610 — Idaho Code / Title 63 / Chapter 36 / Section 63-3610
63-3610 RETAILER.
Status: in_force

63-3610. Retailer. The term "retailer" includes:

(a) Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.

(b) Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption.

(c) Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, or every person making fewer sales who holds himself out as engaging in the business of selling such tangible personal property at retail or who sells a motor vehicle.

(d) When the state tax commission determines that it is necessary for the efficient administration of this act to regard any salesmen, representatives, peddlers, or canvassers as agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the state tax commission may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for the purpose of this act.

(e) Persons conducting both contracting and retailing activities. Such persons must keep separate accounts for the retail portion of their business and pay tax in the usual fashion on this portion.

History:

[63-3610, added 1965, ch. 195, sec. 10, p. 408; am. 1967, ch. 290, sec. 2, p. 805; am. 1995, ch. 54, sec. 1, p. 123; am. 1999, ch. 42, sec. 2, p. 85.]
Idaho Code § 63-3007 — Idaho Code / Title 63 / Chapter 30 / Section 63-3007
63-3007 FIDUCIARY.
Status: in_force

63-3007. Fiduciary. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a position of trust or fiduciary capacity for any other person or group of persons.

History:

[63-3007, added 1959, ch. 299, sec. 7, p. 613.]
Idaho Code § 63-3077F — Idaho Code / Title 63 / Chapter 30 / Section 63-3077F
63-3077F INFORMATION FURNISHED TO CERTAIN INDIVIDUALS.
Status: in_force

63-3077F. Information furnished to certain individuals. In the case of suspected identity theft involving the use of a social security number or other tax identification number, the state tax commission may disclose to the true owner of a social security number or other tax identification number any tax return or tax return information that identifies the individual using the true owner's stolen social security number or other tax identification number.

A disclosure shall be made only after receipt of a valid written information request from the victim of identity theft and would include only information to allow the victim to identify the individual using the stolen social security number or other tax identification number. Any disclosure to the true owner shall not include financial information on the tax returns or other tax information.

History:

[63-3077F, added 2013, ch. 3, sec. 1, p. 6.]
Idaho Code § 63-3020 — Idaho Code / Title 63 / Chapter 30 / Section 63-3020
63-3020 FARMER.
Status: in_force

63-3020. Farmer. The term "farmer" means any person over two-thirds (2/3) of whose gross income is derived from farming.

History:

[63-3020, added 1959, ch. 299, sec. 20, p. 613.]
Idaho Code § 63-3703 — Idaho Code / Title 63 / Chapter 37 / Section 63-3703
63-3703 APPOINTMENT TO THE MULTISTATE TAX COMMISSION.
Status: in_force

63-3703. Appointment to the multistate tax commission. The governor, with the advise and consent of the senate, shall appoint a member of the Multistate Tax Commission to represent Idaho from among the persons made eligible by Article VI, Section 1(a) of the Multistate Tax Compact.

History:

[63-3703, added 1967, ch. 316, sec. 3, p. 928.]
Idaho Code § 63-3615A — Idaho Code / Title 63 / Chapter 36 / Section 63-3615A
63-3615A SUBSTANTIAL NEXUS.
Status: in_force

63-3615A. Substantial nexus. (1) Subject to the limitation in subsection (2) of section 63-3611, Idaho Code, a retailer has substantial nexus with this state if both of the following apply:

(a) The retailer and an in-state business maintaining one (1) or more locations within this state are related parties; and

(b) The retailer and the in-state business use an identical or substantially similar name, trade name, trademark or goodwill to develop, promote or maintain sales, or the in-state business provides services to, or that inure to the benefit of, the out-of-state business related to developing, promoting or maintaining the in-state market.

(2) Two (2) entities are related parties under this section if they meet any one (1) of the following tests:

(a) Both entities are component members of the same controlled group of corporations under section 1563 of the Internal Revenue Code;

(b) One (1) entity is a related taxpayer to the other entity under the provisions of section 267 of the Internal Revenue Code;

(c) One (1) entity is a corporation and the other entity and any party, for which section 318 of the Internal Revenue Code requires an attribution of ownership of stock from that party to the entity, own directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the value of the outstanding stock of the corporation; or

(d) One (1) or both entities is a limited liability company, partnership, estate or trust, none of which is treated as a corporation for federal income tax purposes, and such limited liability company, partnership, estate or trust and its members, partners or beneficiaries own in the aggregate directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the profits, capital, stock or value of the other entity or both entities.

(3) The provisions of this section shall not apply to a retailer that had sales in this state in the previous year in an amount of less than one hundred thousand dollars ($100,000).

(4) The definition of "Internal Revenue Code" in section 63-3004, Idaho Code, shall apply to this section.

History:

[63-3615A, added 2008, ch. 49, sec. 2, p. 121.]
Idaho Code § 63-904 — Idaho Code / Title 63 / Chapter 9 / Section 63-904
63-904 SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY.
Status: in_force

63-904. Special provisions for collection of property taxes on personal property. (1) If a personal property owner fails to make timely payment on the first one-half (1/2) provided for, the unpaid portion of the entire tax shall immediately become due and payable and a late charge as provided in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, on the unpaid portion of the first half shall be added. Interest shall be calculated from January 1 of the year following the year for which the taxes were assessed.

(2) All personal property taxes are due and payable upon demand. If no demand is made, taxes may be paid in part or in full until the tax collector issues a warrant of distraint for collection of said taxes.

(3) Whenever the county assessor notifies the tax collector of personal property that has been listed on a property roll, the tax collector may demand immediate payment of any property taxes due from the owner. Property taxes due shall be calculated using the previous year's levies, unless current year's levies are known.

(4) In lieu of demanding immediate payment of property taxes due, the county tax collector may require a surety bond adequate to secure the payment and collection of property taxes that may be due to that county.

(5) In the event a taxpayer is unable to pay his personal property tax due on or before December 20, he may appeal to the county commissioners prior to the property tax becoming delinquent. If sufficient information is given to satisfy the county commissioners that the property taxes will be paid, the county commissioners may grant an extension of time for the payment of the property taxes, late charges and interest, not to exceed four (4) months. A warrant of distraint shall not be issued until the expiration of the extended time. No extensions shall be granted on the second one-half (1/2) of the property tax.

History:

[63-904 added 1996, ch. 98, sec. 10, p. 379; am. 2022, ch. 225, sec. 3, p. 744.]
Idaho Code § 63-2421 — Idaho Code / Title 63 / Chapter 24 / Section 63-2421
63-2421 USE TAX — RETURNS AND PAYMENT OF USE TAX BY CONSUMERS.
Status: in_force

63-2421. Use tax — Returns and payment of use tax by consumers. (1) For the privilege of using the highways of this state, any person, including a person described in paragraph (c) of subsection (1) of section 63-2427A, Idaho Code, who consumes motor fuels in a motor vehicle licensed or required to be licensed by the laws of this state, or which is required to be licensed under the laws of another jurisdiction and is operated on the highways of this state upon which the tax imposed by section 63-2402, Idaho Code, has not been paid or is subject to credit or refund under IFTA and which fuel is not exempted from tax by this chapter, shall be liable for the tax.

(2) Except for motor vehicles licensed under IFTA or operating with a temporary permit under section 49-432, Idaho Code, a person liable under subsection (1) of this section shall report the amount of tax liability and pay the taxes due in conjunction with his income or franchise tax return due under the provisions of chapter 30, title 63, Idaho Code, in the manner and form prescribed by the commission. Payment of motor fuels taxes shall be made in conjunction with any other taxes due on that return and motor fuels taxes due may be offset against refunds of any other taxes shown on the return to be due the taxpayer.

(3) In the case of a person liable under subsection (1) of this section other than one who consumes motor fuels in a motor vehicle described in the exception in subsection (2) of this section and not required to file a return under chapter 30, title 63, Idaho Code, the tax shall be paid annually, on a calendar year basis, in the manner and form required by the commission. The return and payment for each calendar year shall be due on or before April 15 of the immediately succeeding calendar year.

(4) In the case of a person liable under subsection (1) of this section whose motor vehicles are licensed or required to be licensed under IFTA as provided in sections 63-2438 and 63-2439, Idaho Code, or operating with a temporary permit under section 49-432, Idaho Code, the tax shall be paid in the manner required by those provisions.

History:

[63-2421, added 1983, ch. 158, sec. 4, p. 451; am. 1992, ch. 106, sec. 5, p. 332; am. 1995, ch. 132, sec. 7, p. 572; am. 1997, ch. 86, sec. 2, p. 207; am. 2002, ch. 30, sec. 5, p. 43; am. 2002, ch. 174, sec. 9, p. 515; am. 2005, ch. 28, sec. 2, p. 139; am. 2009, ch. 21, sec. 2, p. 50.]
Idaho Code § 63-2508 — Idaho Code / Title 63 / Chapter 25 / Section 63-2508
63-2508 STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.
Status: in_force

63-2508. Stamps to be affixed by person first receiving cigarettes in state. No cigarettes may be purchased, sold, distributed, stored or held on hand or in possession of any person without Idaho stamps having been affixed thereto, within a reasonable time after receipt thereof.

No person may import cigarettes, nor hold or have in possession unstamped cigarettes, unless he shall have qualified under this act as a wholesaler and obtained a permit, as provided for in section 63-2503, Idaho Code.

History:

[63-2508, added 1974, ch. 211, sec. 8, p. 1548; am. 1986, ch. 193, sec. 5, p. 490.]
Idaho Code § 63-3104 — Idaho Code / Title 63 / Chapter 31 / Section 63-3104
63-3104 CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY — PAYMENT OF BONDS OR NOTES.
Status: in_force

63-3104. Creation of fund to pay bonds or notes at maturity — Payment of bonds or notes. To provide for the payment of said revenue anticipation bonds or notes at maturity, there shall be created by the resolution providing for the issuance of said revenue anticipation bonds or notes a special fund to be known as the "Revenue Anticipation Bond or Note Redemption Fund." Whenever any revenue anticipation bonds or notes have been issued in anticipation of the collection of taxes, or of state appropriated funds or other revenues, all such moneys thereafter collected or received, the collection of which has been so anticipated, shall be placed in the "Revenue Anticipation Bond or Note Redemption Fund" until such time as the funds accumulated therein shall be sufficient to pay all such revenue anticipation bonds or notes outstanding, together with interest thereon at maturity, and the funds so accumulated in the "Revenue Anticipation Bond or Note Redemption Fund" are hereby appropriated and set apart for such purpose only, and shall be used for no other purpose; provided, however, that nothing in this section shall be construed to limit the payment of the principal of and interest on said revenue anticipation bonds or notes solely to the taxes or other funds or revenues, in anticipation of which said bonds or notes were issued, but such bonds or notes shall be the direct and general obligation of the taxing district.

History:

[63-3104, added 1933, ch. 160, sec. 4, p. 266; am. 1986, ch. 33, sec. 2, p. 105; am. 1988, ch. 116, sec. 3, p. 213.]
Idaho Code § 63-2503 — Idaho Code / Title 63 / Chapter 25 / Section 63-2503
63-2503 PERMITS.
Status: in_force

63-2503. Permits. (1) It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit. The permit shall be obtained by application to the state tax commission upon a form furnished by it, accompanied by a fee of fifty dollars ($50.00). The wholesaler permit shall be nonassignable and shall continue in force until surrendered or canceled.

(2) It shall be unlawful for any retailer to purchase, sell, offer for sale, distribute, store or possess any cigarettes without first applying for and receiving a seller's permit under section 63-3620, Idaho Code.

(3) A permit shall be held only by persons actively engaged in making wholesale sales of cigarettes. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation.

(4) Whenever any person fails to comply with any provision of this chapter relating to the purchase, sale or offering for sale or distribution of cigarettes or any rules of the state tax commission relating to the cigarette tax prescribed and adopted under this chapter, the state tax commission may revoke or suspend any permit held by the person or may deny a new permit to such person.

(5) The state tax commission may revoke the permit of a person not actively engaged in activities requiring a permit under this section.

(6) Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.

(7) A permit, held by a person who for a period of twelve (12) consecutive months files reports showing no cigarette activity reportable under this chapter, shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued.

(8) A person who engaged in activities requiring a permit under this section without a permit or after a permit has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-2516, Idaho Code.

History:

[63-2503, added 1986, ch. 193, sec. 2, p. 489; am. 2006, ch. 60, sec. 2, p. 187; am. 2008, ch. 20, sec. 1, p. 31; am. 2013, ch. 5, sec. 1, p. 13.]
Idaho Code § 63-2437 — Idaho Code / Title 63 / Chapter 24 / Section 63-2437
63-2437 INSTATE PIPELINE TERMINAL AND STORAGE REPORTS.
Status: in_force

63-2437. Instate pipeline terminal and storage reports. The commission may require a monthly report from each pipeline terminal located in this state not later than the last day of the next succeeding calendar month. The commission may require information in the report to include the date of withdrawal, bill of lading number, manifest number, or loading ticket number and the origin, consignee, consignor, transportation company, and number of gallons separately indicated of gasoline, aircraft engine fuel and special fuels and any other information as the commission may require.

History:

[63-2437, added 1983, ch. 158, sec. 4, p. 455; am. 2001, ch. 104, sec. 4, p. 347.]
Idaho Code § 63-1314 — Idaho Code / Title 63 / Chapter 13 / Section 63-1314
63-1314 COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.
Status: in_force

63-1314. Costs for professional services to be lien on property. Costs and fees for professional services incurred by the county in the collection of property taxes are a perpetual lien on the property and may be attached to the property taxes, current and delinquent.

Such professional services shall include, but not be limited to, attorney fees and title searches.

History:

[63-1314 added 1996, ch. 98, sec. 14, p. 394.]