Idaho Code § 63-2403 — Idaho Code / Title 63 / Chapter 24 / Section 63-2403
63-2403 RECEIPT OF MOTOR FUEL — DETERMINATION.
Status: in_force

63-2403. Receipt of motor fuel — Determination. Motor fuel is received as follows:

(1) (a) Motor fuel produced, refined, manufactured, blended or compounded by any person or stored at a pipeline terminal in this state by any person is received by that person when it is loaded into tank cars, tank trucks, tank wagons or other types of transportation equipment or when it is placed into any tank or other container from which sales or deliveries not involving transportation are made.

(b) Motor fuel is received by a person other than the person designated in subsection (1)(a) of this section in the following circumstances:

(i) Motor fuel delivered from a pipeline terminal in this state to a licensed distributor is received by the licensed distributor to whom it is first delivered.

(ii) Motor fuel delivered to a person who is not a licensed distributor for the account of a person that is so licensed, is received by the licensed distributor for whose account it is shipped.

(2) Notwithstanding the provisions of subsection (1) above, motor fuel shipped or delivered from a refinery or pipeline terminal to another refinery or pipeline terminal, is not received by reason of that shipment or delivery.

(3) Any product other than motor fuel that is blended to produce motor fuel other than at a refinery or pipeline terminal in this state is received by the person who is the owner of the blended fuel after the blending is completed.

(4) (a) Motor fuel imported into this state, other than fuel placed in storage at a refinery or pipeline terminal in this state, is received at the time the fuel arrives in this state by the person who is, at the time of arrival, the owner of the fuel.

(b) Motor fuel imported into this state by a licensed distributor and delivered directly to a person not a licensed distributor is received by the licensed distributor importing that fuel into this state at the time the fuel arrives in this state.

(c) Fuel arrives in this state at the time it crosses the border of this state.

History:

[63-2403, added 1983, ch. 158, sec. 4, p. 443; am. 1997, ch. 85, sec. 1, p. 204; am. 2002, ch. 174, sec. 4, p. 512.]
Idaho Code § 63-1606 — Idaho Code / Title 63 / Chapter 16 / Section 63-1606
63-1606 PREPAYMENT OPTIONAL.
Status: in_force

63-1606. Prepayment optional. Prepayment of ad valorem taxes under the provisions of this chapter shall be optional and voluntary on the part of the taxpayer, unless an agreement has been entered into with a local impact committee, in which case the terms of the agreement shall be binding.

History:

[63-1606, added 1980, ch. 226, sec. 1, p. 507.]
Idaho Code § 63-4006 — Idaho Code / Title 63 / Chapter 40 / Section 63-4006
63-4006 UNFAIR PRACTICES.
Status: in_force

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

(1) The collection of any amount, including interest, penalty, fee, charge, or expense incidental to the principal obligation, unless such amount is permitted by law.

(2) The solicitation and acceptance by a revenue officer from any person of a check or other payment instrument postdated by more than five (5) days unless such person is notified in writing of the revenue officer's intent to deposit such check or instrument not more than ten (10) nor less than three (3) business days prior to such deposit.

(3) The solicitation by a revenue officer of any postdated check or other postdated payment instrument for the purpose of threatening or instituting criminal prosecution.

(4) Threatening to deposit any postdated check or other postdated payment instrument prior to the date on such check or instrument.

(5) Causing charges to be made to any person for communications by concealment of the true purpose of the communication. Such charges include, but are not limited to, collect telephone and telegram fees.

(6) Taking or threatening to take any nonjudicial action to effect dispossession or disablement of property if:

(a) There is no present right to possession of the property claimed as collateral through an enforceable security interest;

(b) There is no present intention to take possession of the property; or

(c) The property is exempt by law from such dispossession or disablement.

(7) Communicating with a taxpayer regarding a tax obligation by postcard.

History:

[63-4006, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 10, p. 396.]
Idaho Code § 63-2706 — Idaho Code / Title 63 / Chapter 27 / Section 63-2706
63-2706 COMPLIANCE BY SUBSEQUENT OWNERS.
Status: in_force

63-2706. Compliance by subsequent owners. Any producer of electricity or electrical energy referred to in section 63-2701 who shall hereafter engage in the generation, production or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the plant, or installing equipment therefor, comply with the requirements of section 63-2703.

History:

[(63-2706) 1931 (E.S.), ch. 3, sec. 6, p. 57; I.C.A., sec. 61-2206.]
Idaho Code § 63-2552A — Idaho Code / Title 63 / Chapter 25 / Section 63-2552A
63-2552A ADDITIONAL TAX IMPOSED — RATE.
Status: in_force

63-2552A. Additional tax imposed — Rate. (1) In addition to the tax imposed in section 63-2552, Idaho Code, there is levied and there shall be collected an additional tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of five percent (5%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:

(a) Brings, or causes to be brought, into this state from without the state tobacco products for sale;

(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(c) Ships or transports tobacco products to retailers in this state to be sold by those retailers.

(2) Fifty percent (50%) of the tax collected pursuant to this section shall be subject to appropriation to the public school income fund to be utilized to develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind, less two hundred thousand dollars ($200,000) that shall be remitted annually to the Idaho state police to increase toxicology lab capacity in the bureau of forensic services for drug testing of juveniles, and less eighty thousand dollars ($80,000) that shall be remitted to the commission on Hispanic affairs to be used for substance abuse prevention efforts in collaboration with the state department of education. Fifty percent (50%) of the tax collected pursuant to this section shall be subject to appropriation to the department of juvenile corrections for distribution quarterly to the counties to be utilized for county juvenile probation services, based on the percentage the population of the county bears to the population of the state as a whole. The moneys remitted to the Idaho state police shall be reviewed annually and any money in excess to the operations needs of the laboratory for juvenile drug testing will be deposited in the public school income fund for substance abuse prevention programs in the public school system. The laboratory may utilize this increased toxicology capacity for adult drug testing to the extent that timely testing for juveniles is not adversely impacted.

History:

[63-2552A, added 1994, ch. 447, sec. 3, p. 1432; am. 1995, ch. 160, sec. 2, p. 638; am. 1995, ch. 368, sec. 3, p. 1283; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 6, p. 1284; am. 1996, ch. 261, sec. 4, p. 861; am. 1996, ch. 261, sec. 5, p. 861; am. 1997, ch. 268, sec. 5, p. 771; am. 2000, ch. 469, sec. 131, p. 1593; am. 2014, ch. 325, sec. 2, p. 808; am. 2018, ch. 94, sec. 2, p. 202; am. 2023, ch. 291, sec. 2, p. 882.]
Idaho Code § 63-3811 — Idaho Code / Title 63 / Chapter 38 / Section 63-3811
63-3811 APPEAL FROM DETERMINATION OF TAX LIABILITY.
Status: in_force

63-3811. Appeal from determination of tax liability. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, 63-511 and 63-3049, Idaho Code.

History:

[63-3811, added 1969, ch. 453, sec. 11, p. 1195; am. 1983, ch. 231, sec. 2, p. 635; am. 1996, ch. 322, sec. 69, p. 1097; am. 2004, ch. 94, sec. 1, p. 339.]
Idaho Code § 63-3622YY — Idaho Code / Title 63 / Chapter 36 / Section 63-3622YY
63-3622YY SMALL SELLER.
Status: in_force

63-3622YY. SMALL SELLER. (1) There is hereby exempted from the taxes imposed by this chapter sales of tangible personal property made by an individual making small sales. A small seller shall not collect or remit any state sales or use tax imposed by this chapter.

(2) For purposes of this section, "small seller" means an Idaho resident making sales that do not exceed five thousand dollars ($5,000) in cumulative gross receipts in the current calendar year. It shall not include partnerships, corporations, or limited liability corporations.

(3) The exemption provided in this section shall not apply to:

(a) Sales of motor vehicles, trailers, all-terrain vehicles, utility type vehicles, specialty off-highway vehicles, motorcycles intended for off-road use, snowmobiles, aircraft, vessels as defined in section 67-7003, Idaho Code, alcohol, or tobacco; or

(b) Items purchased to be sold or incorporated into items to be sold.

(4) A small seller with gross receipts exceeding five thousand dollars ($5,000) in a calendar year shall within thirty (30) days file with the state tax commission an application for a temporary seller's permit and begin collecting and remitting sales and use tax on all sales exceeding five thousand dollars ($5,000) in such calendar year. No temporary seller's permit shall be issued for a period of time greater than the remaining calendar year in which sales exceeded five thousand dollars ($5,000) for a small seller. If such seller reasonably anticipates to exceed five thousand dollars ($5,000) in sales for the next calendar year, such seller shall apply for a seller's permit under the provisions of section 63-3620(a), Idaho Code. A small seller with gross receipts exceeding seven thousand five hundred dollars ($7,500) in a calendar year shall collect and remit sales and use tax on all sales made during such calendar year.

(5) A small seller shall indicate on such seller's invoice, if requested by the purchaser, that the sale was exempt from sales and use tax pursuant to the provisions of this section.

(6) A small seller shall not permanently maintain, occupy, or use an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business or maintain a stock of goods with anticipation of exceeding gross receipts of five thousand dollars ($5,000).

(7) A small seller may file an application with the state tax commission for a seller's permit pursuant to section 63-3620, Idaho Code, before such seller reaches the five thousand dollar ($5,000) threshold provided in subsection (2) of this section.

(8) Nothing in this section relieves a small seller from filing individual income tax returns for persons who meet the filing requirements under section 63-3030, Idaho Code.

(9) A small seller with sales exceeding three thousand dollars ($3,000) annually shall keep such records for not less than four (4) years pursuant to section 63-3624, Idaho Code.

History:

[(63-3622YY) 63-3622XX, added 2025, ch. 86, sec. 1, p. 402; am. and redesig. 2026, ch. 189, sec. 2, p. ; 2026, am. and redesig. 2026, ch. 251, sec. 29, p. 1085.]
Idaho Code § 63-3605J — Idaho Code / Title 63 / Chapter 36 / Section 63-3605J
63-3605J MODULAR BUILDING.
Status: in_force

63-3605J. Modular building. The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts of the modular building at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a modular building. Refrigerators, ranges, draperies, and wood burning stoves placed in the modular home by the manufacturer shall be deemed to be components incorporated into such modular building.

History:

[(63-3605J) 63-3606A, added 1971, ch. 213, sec. 1, p. 935; am. 1986, ch. 30, sec. 10, p. 93; am. 1996, ch. 46, sec. 1, p. 120; am. 2007, ch. 252, sec. 14, p. 750; am. and redesig. 2019, ch. 320, sec. 10, p. 956.]
Idaho Code § 63-604 — Idaho Code / Title 63 / Chapter 6 / Section 63-604
63-604 LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.
Status: in_force

63-604. Land actively devoted to agriculture defined. (1) For property tax purposes, land actively devoted to agriculture shall be eligible for appraisal, assessment, and taxation as agricultural property each year it meets one (1) or more of the following qualifications:

(a) The total area of such land, including the homesite, is more than five (5) contiguous acres, and is actively devoted to agriculture, which means:

(i) It is used to produce field crops including, but not limited to, grains, feed crops, fruits and vegetables; or

(ii) It is used to produce nursery stock as defined in section 22-2302(11), Idaho Code; or

(iii) It is used by the owner for the grazing of livestock to be sold as part of a for-profit enterprise or is leased by the owner to a bona fide lessee for grazing purposes; or

(iv) It is in a cropland retirement or rotation program.

(b) The area of such land is five (5) contiguous acres or less and such land has been actively devoted to agriculture within the meaning of subsection (1)(a) of this section during the last three (3) growing seasons; and

(i) It agriculturally produces for sale or home consumption the equivalent of fifteen percent (15%) or more of the owner's or lessee's annual gross income; or

(ii) It agriculturally produced gross revenues in the immediately preceding year of one thousand dollars ($1,000) or more. When the area of land is five (5) contiguous acres or less, such land shall be presumed to be nonagricultural land until it is established that the requirements of this subsection have been met.

(2) Land that is contiguous to land qualifying under subsection (1) of this section shall also be appraised, assessed, and taxed as land actively devoted to agriculture if the land:

(a) Consists of pivot corners for a center pivot-irrigated crop, provided such pivot corners are not used for a commercial or residential purpose; or

(b) Is used primarily to store agricultural commodities or agricultural equipment, or both.

(3) Land shall not be classified or valued as agricultural land which is part of a platted subdivision with stated restrictions prohibiting its use for agricultural purposes, whether within or without a city.

(4) Land utilized for the grazing of a horse or other animals kept primarily for personal use or pleasure rather than as part of a bona fide for-profit enterprise shall not be considered to be land actively devoted to agriculture.

(5) Land actively devoted to agriculture, having previously qualified for exemption under this section in the preceding year, or that would have qualified under this section during the current year, shall not lose such qualification due to the owner's or lessee's absence in the current year by reason of active military service in a designated combat zone, as defined in section 112 of the Internal Revenue Code. If an owner fails to timely apply for exemption as required in this section solely by reason of active duty in a designated combat zone, as defined in section 112 of the Internal Revenue Code, and the land would otherwise qualify for exemption under this section, then the board of county commissioners of the county in which the land actively devoted to agriculture is located shall refund property taxes, if previously paid, in an amount equal to the exemption that would otherwise have applied.

(6) If the land qualified for exemption pursuant to section 63-602FF, Idaho Code, in 2005, then the land will qualify in 2006 for the exemption pursuant to section 63-602K, Idaho Code, upon the filing of a statement by the owner with the board of county commissioners that the land will be actively devoted to agriculture pursuant to this section in 2006.

(7) 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.

(8) As used in this section:

(a) "Contiguous" means being in actual contact or touching along a boundary or at a point, except no area of land shall be considered not contiguous solely by reason of a roadway or other right-of-way.

(b) "For-profit" means the enterprise will, over some period of time, make or attempt to make a return of income exceeding expenses.

(c) "Platting" means the filing of the drawing, map or plan of a subdivision or a replatting of such, including certification, descriptions and approvals with the proper county or city official.

History:

[63-604, added 1996, ch. 98, sec. 7, p. 360; am. 2001, ch. 12, sec. 1, p. 14; am. 2002, ch. 93, sec. 1, p. 255; am. 2005, ch. 271, sec. 1, p. 835; am. 2006, ch. 233, sec. 2, p. 692; am. 2021, ch. 270, sec. 1, p. 820.]
Idaho Code § 63-2301 — Idaho Code / Title 63 / Chapter 23 / Section 63-2301
63-2301 LICENSES PREPARED — PRINTED — ACCOUNTING.
Status: in_force

63-2301. Licenses prepared — Printed — Accounting. (1) The county treasurer shall issue consecutively numbered licenses for each class provided for in this chapter. The licenses shall have essentially the following information:

(a) County issuing the license;

(b) Type of license and amount paid;

(c) Person or business to whom issued;

(d) Date of issuance and expiration date;

(e) Treasurer's signature.

(2) The treasurer shall keep in his office an accounting for all licenses sold by him.

History:

[63-2301, added 1995, ch. 206, sec. 2, p. 701.]
Idaho Code § 63-4011 — Idaho Code / Title 63 / Chapter 40 / Section 63-4011
63-4011 CIVIL LIABILITY.
Status: in_force

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

(a) Any actual damage sustained by that person as a result of such failure;

(b) (i) In the case of any action by an individual, such additional damages as the court may allow, but not exceeding one thousand dollars ($1,000); or

(ii) In the case of a class action, such amount for each named plaintiff as could be recovered under subsection (1)(a) of this section, and such amount as the court may allow for all other class members, without regard to a minimum individual recovery, not to exceed five hundred thousand dollars ($500,000); and

(c) In the case of any successful action to enforce the foregoing liability, the costs of the action, together with a reasonable attorney's fee as determined by the court. On a finding by the court that an action under this section was brought in bad faith and for the purpose of harassment, the court may award to the defendant attorney's fees reasonable in relation to the work expended and costs.

(2) In determining the amount of liability in any action under subsection (1) of this section, the court shall consider, among other relevant factors:

(a) In an individual action, the frequency and persistence of noncompliance by the revenue officer, the nature of such noncompliance, and the extent to which such noncompliance was intentional; or

(b) In any class action, the frequency and persistence of noncompliance by the revenue officer, the nature of such noncompliance, the number of persons adversely affected, and the extent to which the revenue officer's noncompliance was intentional.

(3) The commission may not be held liable in any action brought pursuant to this chapter if the commission shows by a preponderance of evidence that the violation was not intentional and resulted from a bona fide error notwithstanding the maintenance of procedures reasonably adapted to avoid any such error.

(4) An action to enforce any liability created in this chapter may be brought in any court of competent jurisdiction within one (1) year from the date on which the violation occurs.

(5) No provision of this section imposing any liability shall apply to any act done or omitted in good faith in conformity with any advisory opinion of the commission, notwithstanding that after such act or omission has occurred, such opinion is amended, rescinded, or determined by judicial or other authority to be invalid for any reason.

(6) The entire amount of any judgment entered under this section shall be paid from the state refund account established in section 63-3067, Idaho Code.

History:

[63-4011, added 1993, ch. 94, sec. 14, p. 243; am. 1994, ch. 172, sec. 13, p. 397.]
Idaho Code § 63-3622E — Idaho Code / Title 63 / Chapter 36 / Section 63-3622E
63-3622E CONTAINERS.
Status: in_force

63-3622E. Containers. There is exempted from the taxes imposed by this chapter the sale or purchase of containers in the following categories:

(a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.

(b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this act.

(c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for filling.

History:

[63-3622E, added 1984, ch. 239, sec. 6, p. 578.]
Idaho Code § 63-2561 — Idaho Code / Title 63 / Chapter 25 / Section 63-2561
63-2561 TITLE OF ACT.
Status: in_force

63-2561. Title of act. This act may be cited as the "Tobacco Products Tax Act."

History:

[63-2561, added 1972, ch. 289, sec. 11, p. 725.]
Idaho Code § 63-602DD — Idaho Code / Title 63 / Chapter 6 / Section 63-602DD
63-602DD MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP.
Status: in_force

63-602DD. Manufactured homes used under a dealer's plate or as a sheep and cow camp. The following property is exempt from taxation: Manufactured homes that are:

(1) Manufactured homes eligible to be used under a dealer's license plate; or

(2) Manufactured homes designated as sheep and cow camps.

History:

[63-602DD, added 2004, ch. 27, sec. 3, p. 44.]
Idaho Code § 63-3025A — Idaho Code / Title 63 / Chapter 30 / Section 63-3025A
63-3025A FRANCHISE TAX.
Status: in_force

63-3025A. Franchise tax. (1) For taxable years commencing on and after January 1, 2001, a franchise tax shall be imposed upon any corporation, other than an S corporation, for the privilege of exercising its corporate franchise within the state during such taxable year including, but not limited to, corporations engaged in business in Idaho for the exclusive purpose of performing contracts with the United States department of energy at the Idaho national laboratory or any successor organization, which tax shall be measured by income which is attributable to this state under the provisions of this chapter and which tax shall be at the rate provided in section 63-3025, Idaho Code.

(2) In the case of an S corporation that is required to file a return under section 63-3030, Idaho Code, a tax is hereby imposed at the rate provided in subsection (1) of this section upon both:

(a) Net recognized built-in gain attributable to this state. The amount of net recognized built-in gain attributable to this state shall be computed in accordance with section 1374 of the Internal Revenue Code subject to the apportionment and allocation provisions of section 63-3027, Idaho Code.

(b) Excess net passive income attributable to this state. The amount of excess net passive income attributable to this state shall be computed in accordance with section 1375 of the Internal Revenue Code subject to the apportionment and allocation provisions of section 63-3027, Idaho Code.

(3) The tax imposed by subsection (1) or (2) of this section shall not be less than twenty dollars ($20.00); provided further that the twenty dollar ($20.00) minimum payment shall not be collected from nonproductive mining corporations; but the twenty dollar ($20.00) minimum tax shall apply to corporations qualified to file returns and actually filing returns under the provisions of subchapter "S" of the Internal Revenue Code.

History:

[63-3025A, added 1982, ch. 203, sec. 8, p. 536; am. 1983, ch. 221, sec. 2, p. 617; am. 1987, ch. 342, sec. 3, p. 727; am. 1995, ch. 111, sec. 21, p. 362; am. 2001, ch. 386, sec. 4, p. 1352; am. 2007, ch. 10, sec. 1, p. 10; am. 2007, ch. 15, sec. 2, p. 26.]
Idaho Code § 63-3071 — Idaho Code / Title 63 / Chapter 30 / Section 63-3071
63-3071 DESTRUCTION OF OLD RETURNS.
Status: in_force

63-3071. Destruction of old returns. After the expiration of the period of limitations fixed in section 63-3068, Idaho Code, the state tax commission may destroy old returns unless an earlier destruction is authorized in section 63-218, Idaho Code.

History:

[63-3071, added 1959, ch. 299, sec. 71, p. 613; am. 2008, ch. 5, sec. 2, p. 7.]
Idaho Code § 63-1708 — Idaho Code / Title 63 / Chapter 17 / Section 63-1708
63-1708 PROPERTY EXEMPT FROM TAXATION.
Status: in_force

63-1708. Property exempt from taxation. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.

History:

[63-1708, added 1982, ch. 123, sec. 5, p. 356.]
Idaho Code § 63-712 — Idaho Code / Title 63 / Chapter 7 / Section 63-712
63-712 SHORT TITLE.
Status: in_force

63-712. Short title. The provisions of sections 63-712 through 63-721, Idaho Code, shall be known and may be cited as the "Property Tax Deferral Act."

History:

[63-712, added 2006, ch. 234, sec. 1, p. 694.]
Idaho Code § 63-211 — Idaho Code / Title 63 / Chapter 2 / Section 63-211
63-211 ABSTRACT OF STATE LANDS.
Status: in_force

63-211. Abstract of state lands. (1) It shall be the duty of the director of the state department of lands to furnish to each assessor of each county in the state without fee a copy of each land sale certificate whenever a sale has been held and a certificate has been issued showing the land description, date of sale, purchase price, amount paid in cash, and schedule of annual payments, and a copy of each timber sale contract whenever a sale of timber has been made and contract issued showing date of sale, description of land involved, purchase price, and estimated volume of timber.

(2) It shall also be the duty of the director of the state department of lands to notify the assessor of each county when a cancellation, assignment or reinstatement of a state land sale certificate or a cancellation or assignment of a state timber sale contract has been made.

(3) It shall be the duty of the county tax collector to notify the director of the state department of lands of any property tax delinquency on a state land sale certificate or on a state timber sale contract within thirty (30) days of the date of such delinquency.

History:

[63-211 added 1996, ch. 98, sec. 3, p. 323.]
Idaho Code § 63-3046A — Idaho Code / Title 63 / Chapter 30 / Section 63-3046A
63-3046A INTEREST ON UNDERPAYMENT OF ESTIMATED TAX.
Status: in_force

63-3046A. Interest on underpayment of estimated tax. (a) In the event that a person required to pay estimated taxes under section 63-3036A, Idaho Code, fails to pay such estimated taxes or fails to pay the full amount of estimated taxes due, the state tax commission shall assess interest on such unpaid or underpaid estimated taxes at the rate of interest set in section 63-3045, Idaho Code, as the interest to be assessed on a deficiency in taxes.

(b) Interest shall be computed on the difference between the amount of estimated payment required to be made on each quarterly report and the amount of quarterly payment actually made. Interest shall apply from the due date of the quarterly report until the required amount is paid, or until, excluding extensions, the due date of the return, whichever is first.

History:

[63-3046A, added 1987, ch. 342, sec. 5, p. 729.]
Idaho Code § 63-301 — Idaho Code / Title 63 / Chapter 3 / Section 63-301
63-301 TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL.
Status: in_force

63-301. Time of assessment — Property roll, subsequent property roll and missed property roll. (1) The assessor shall complete an assessment of all real and personal property in his county which is subject to assessment by him on or before the fourth Monday of June. In making such assessment, the assessor shall determine, according to recognized appraisal methods and techniques, the market value for assessment purposes of real and personal property. Said assessments shall be entered on the property roll. After the aforesaid date, any property which has been omitted from the property roll shall be entered on the subsequent property roll and submitted to the county commissioners meeting as a board of equalization, from the fourth Monday of November through the first Monday of December of the current year, or entered on the missed property roll and submitted during the county board of equalization's monthly meeting in January of the following year.

(2) The market value for assessment purposes of each parcel of property subject to assessment shall be listed on the appropriate roll, as defined in subsection (1) of this section, by category of property established and defined pursuant to section 63-109, Idaho Code.

History:

[63-301 added 1996, ch. 98, sec. 4, p. 327.]
Idaho Code § 63-3078 — Idaho Code / Title 63 / Chapter 30 / Section 63-3078
63-3078 FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF DEFEAT TAX.
Status: in_force

63-3078. Failure to collect and pay over tax, or attempt to evade of defeat tax. Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for or paid over. No penalty shall be imposed under this or other Idaho Code sections for any offense to which this section is applicable except and to the extent that such would be imposed when this section is interpreted in a manner similar to the interpretation given to section 6672(a) of the internal revenue code.

History:

[63-3078, added 1959, ch. 299, sec. 78, p. 613; am. 1967, ch. 294, sec. 11, p. 828; am. 1997, ch. 380, sec. 1, p. 1212.]
Idaho Code § 63-3106 — Idaho Code / Title 63 / Chapter 31 / Section 63-3106
63-3106 ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES.
Status: in_force

63-3106. Issuance and sale of refunding bonds or notes by taxing districts to pay for revenue anticipation bonds or notes. A taxing district shall have power to issue refunding bonds or notes, with like limitations upon interest and maturity, and shall issue refunding bonds or notes where such refunding bonds or notes shall be necessary to provide for the payment of any revenue anticipation bonds or notes at maturity, or to provide for the payment of any revenue anticipation notes or bonds heretofore issued by any taxing district where such revenue anticipation notes or bonds are outstanding and unpaid after their maturity date. Said refunding bonds or notes shall be authorized by resolution and shall be issued, sold and paid as herein provided for the issuance, sale and payment of revenue anticipation bonds or notes. At no time shall the total amount outstanding of such revenue anticipation bonds or notes and such refunding bonds or notes exceed seventy-five per cent (75%) of the amount of taxes levied or state funds or other revenues anticipated for the current fiscal year and not yet collected by said taxing district, or if such refunding bonds or notes are issued before the tax levy or budget for any fiscal year has been completed, then the total amount outstanding of such revenue anticipation bonds or notes and such refunding bonds or notes shall not exceed seventy-five per cent (75%) of the amount of taxes levied or state funds or other revenues received by said taxing district in the previous fiscal year; provided that where refunding bonds or notes have been issued or the issuance thereof has been provided for by the adoption of a resolution for the purpose of refunding any revenue anticipation bonds or notes, the said revenue anticipation bonds or notes to be refunded by said refunding bonds or notes shall not be included in determining the total amount of revenue anticipation bonds and notes outstanding, but for that purpose shall be treated as having been refunded and retired by such refunding bonds or notes.

History:

[63-3106, added 1933, ch. 160, sec. 6, p. 266; am. 1988, ch. 116, sec. 5, p. 214.]
Idaho Code § 63-602GG — Idaho Code / Title 63 / Chapter 6 / Section 63-602GG
63-602GG PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.
Status: in_force

63-602GG. Property exempt from taxation — Low-income housing owned by nonprofit organizations. (1) As provided in this section, low-income housing owned by nonprofit organizations shall be exempt from taxation.

(2) In order to qualify as a nonprofit organization under this section, an organization must demonstrate that:

(a) It is organized as a nonprofit corporation pursuant to chapter 30, title 30, Idaho Code, or pursuant to equivalent laws in the applicable state of incorporation; and

(b) It has received an exemption from taxation from the internal revenue service pursuant to section 501(c)(3) of the Internal Revenue Code; and

(c) No proceeds or tax benefits of the organization or from the low-income housing property owned by the organization shall inure to any individual or for-profit entity other than normal employee compensation.

(3) In order to qualify for the exemption provided in this section, the low-income housing property shall meet the following qualifications:

(a) Both legal and equitable title to the property is solely owned by the nonprofit organization seeking the exemption and is managed by the owner or a related nonprofit organization qualifying for the exemption set forth in section 63-602C, Idaho Code; and

(b) Tenants shall not be evicted based upon their inability to pay for a period of three (3) months if such inability is due to a catastrophic event that is not under the tenant's control. For purposes of this subsection, "catastrophic event" means a medical condition or injury in which sudden, serious and unexpected symptoms of illness or injury are sufficiently severe to render the tenant unable to participate in employment and such illness or injury has been certified by one (1) or more licensed physicians and/or psychiatrists or psychologists. The term "catastrophic event" does not apply to individuals who voluntarily remove themselves from the workforce; and

(c) Except for a manager's unit, all of the housing units in the low-income housing property are dedicated to low-income housing in the following manner: Fifty-five percent (55%) of the units shall be rented to those earning sixty percent (60%) or less of the median income for the county in which the housing is located; twenty percent (20%) of the units shall be rented to those earning fifty percent (50%) or less of the median income of the county in which the housing is located; and twenty-five percent (25%) of the units shall be rented to those earning thirty percent (30%) or less of the median income for the county in which the housing is located.

(4) The exemption provided in this section shall not apply:

(a) If the project is financed after the effective date of this act and applicable law permits the payment of property taxes with federal or state funds, grants, loans or subsidies; or

(b) If the property is receiving federal project-based assistance, as provided by 42 U.S.C. sections 1437f(d)(2), 1437f(f)(6) and 1437f(o)(13); or

(c) To any property used by a taxpayer to qualify for tax credits under the provisions of 26 U.S.C. chapter 42 or any successor programs until such time as the property is solely owned by a nonprofit organization as defined in this section and is no longer utilized to receive federal tax credits.

(5) Notwithstanding any other provision of this section, a low-income housing property shall be exempt from taxation due to undue hardship if:

(a) The property was financed prior to the effective date of this act; and

(b) Such financing was dependent upon the tax-exempt status of the property; and

(c) The law does not allow additional federal or state revenues to be available for the payment of property taxes.

(6) Nothing in this section shall affect the qualification of properties for tax-exempt status under other provisions of title 63, Idaho Code.

History:

[(63-602GG) 63-602FF, added 2002, ch. 341, sec. 2, p. 959; am. and redesig. 2003, ch. 16, sec. 16, p. 65; am. 2017, ch. 58, sec. 33, p. 128.]
Idaho Code § 63-602II — Idaho Code / Title 63 / Chapter 6 / Section 63-602II
63-602II PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.
Status: in_force

63-602II. Property exempt from taxation — Unused infrastructure. (1) It is the intent of this section to preserve infrastructure and encourage economic development in the limited circumstances when a business or other commercial entity ceases to operate on property within a county.

(2) Following notice as prescribed in section 31-710, Idaho Code, and public hearings, the board of county commissioners of any county shall have the authority to exempt from taxation the unused infrastructure of a business, provided that the business states that such infrastructure is nonoperational under penalty of perjury.

(3) The exemption shall be for a period of up to five (5) years, provided that the board of county commissioners may vote to extend the exemption for a period not exceeding five (5) additional years.

(4) The board of county commissioners shall publish in its minutes any decision to grant or deny the exemption provided in this section and shall notify the county assessor and state tax commission of any exemption and the duration of such exemption. It shall be the responsibility of the assessor to return the property valuation of the unused infrastructure to the tax rolls upon the expiration of the exemption.

(5) The exemption provided in this section shall not be granted for any portion of an operating public utility.

(6) As used in this section, "unused infrastructure" means installed utilities including, but not limited to, rail, water, natural gas and electrical lines.

History:

[(63-602II) 63-602HH, added 2005, ch. 279, sec. 1, p. 877; am. and redesig. 2006, ch. 16, sec. 25, p. 60.]
Idaho Code § 63-114 — Idaho Code / Title 63 / Chapter 1 / Section 63-114
63-114 FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.
Status: in_force

63-114. Filing and payment extensions as disaster relief. (1) The state tax commission may grant an extension of time for any filing, or any payment, which is required under any tax law administered or enforced by the state tax commission, to those persons whose ability to timely comply with their filing or payment requirement was adversely affected by a disaster declared by the President of the United States or by the governor of a state or territory of the United States. The state tax commission may grant any person entitled to an extension under section 7508A of the Internal Revenue Code, or regulations promulgated thereunder, an automatic extension for similar returns and payments due to this state.

(2) The state tax commission shall provide a procedure for affected taxpayers to justify the extension and provide such other information as the commission may require to support the taxpayer's application. A notice of denial of an extension application shall be given in the manner provided for notices of deficiencies in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.

(3) No extension granted under this section shall be for a period in excess of one (1) year.

(4) In all cases where the state tax commission has granted an extension under this section, payment of the tax shall not be subject to any late filing penalty or interest if payment of the tax is made on or before the extended due date. Failure to file on the extended due date will thereafter cause the imposition of penalty and interest. Section 63-3033, Idaho Code, shall not apply to taxpayers who receive extensions under this section.

(5) Any rule, activity, procedure or form adopted by the commission to facilitate the provisions of this section, are exempt from the provisions of chapter 52, title 67, Idaho Code.

History:

[(63-114) 63-113, added 1997, ch. 64, sec. 1, p. 135; am. & redesig. 2002, ch. 21, sec. 1, p. 25.]
Idaho Code § 63-706 — Idaho Code / Title 63 / Chapter 7 / Section 63-706
63-706 TIME REQUIREMENTS FOR FILING CLAIM.
Status: in_force

63-706. Time requirements for filing claim. (1) Any claim for property tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year. If April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day.

(2) Any claim for occupancy tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be governed by the provisions of section 63-317, Idaho Code, but must be filed in the office of the county assessor no later than the fourth Monday in January of the year following the year for which the occupancy tax was levied.

History:

[63-706, added 1996, ch. 98, sec. 8, p. 366; am. 1997, ch. 117, sec. 28, p. 327; am. 2001, ch. 69, sec. 6, p. 137; am. 2011, ch. 85, sec. 2, p. 179; am. 2013, ch. 21, sec. 5, p. 40; am. 2019, ch. 31, sec. 7, p. 90.]
Idaho Code § 63-2803 — Idaho Code / Title 63 / Chapter 28 / Section 63-2803
63-2803 STATEMENT OF NET PROFITS.
Status: in_force

63-2803. Statement of net profits. Every person, corporation or association engaged in mining upon any quartz vein or lode, or placer mining claim, containing gold, silver, copper, lead, coal or other precious and valuable minerals or metals, or mineral or metal deposits, must, between the first day of January and the first day of May in each year, make out a statement of the net profits derived from the mining of said metals or minerals, from each mine or mining claim owned or worked by such person, or from each group of mines or mining claims worked by a common system of development, during the year preceding the first day of January. Such statement must be verified by the oath of such person, or superintendent or managing agent of such corporation or association, who must deliver the same to the assessor of the county in which such mines are situated.

History:

[(63-2803) 1903, p. 4, sec. 2; reen. R.C. & C.L., sec. 1865; C.S., sec. 3362; I.C.A., sec. 61-2303.]
Idaho Code § 63-3622II — Idaho Code / Title 63 / Chapter 36 / Section 63-3622II
63-3622II MONEY-OPERATED DISPENSING EQUIPMENT.
Status: in_force

63-3622II. Money-operated dispensing equipment. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of money-operated dispensing equipment which is solely consumed in dispensing a tangible product, amusement or service on which a retail sales tax is imposed or collected by the state of Idaho. As used in this section, "money-operated dispensing equipment" shall be interpreted narrowly to include only that equipment which consummates a sale by the placement of lawful money in the dispensing equipment and shall not include sales facilitating equipment such as, but not limited to, transportation, warehousing, storage, and display equipment which is consumed in the disposition of an item or product subject to the tax imposed by this chapter.

History:

[(63-3622II) 63-3622Y, added 1995, ch. 288, sec. 1, p. 966; am. and redesig. 2005, ch. 25, sec. 120, p. 131.]
Idaho Code § 63-3808 — Idaho Code / Title 63 / Chapter 38 / Section 63-3808
63-3808 ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS.
Status: in_force

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

The board and each member shall have power to issue subpoenas requiring the attendance of witnesses and the production of documentary evidence in the like manner and to the same extent as courts of record. The process issued shall extend to all parts of the state and may be served by any person authorized to serve process of courts of record. The subpoena shall state the name of the board, the title of the action, and shall command each person to whom it is directed to attend and give testimony and produce the books, papers, documents, or tangible things designated therein at the time and place therein specified.

Each witness who shall appear by order of the board or a member shall receive for his attendance the same fees and mileage allowed by law to a witness in civil cases in the district court, which amount shall be paid by the party at whose request such witness was subpoenaed. If any witness shall fail to properly respond to a subpoena, the board may petition the district court in and for the county in which the proceeding is pending setting forth the issuance of the subpoena, its proper service and the basis upon which the board alleges that the witness failed to respond. The court shall enter an order directing the witness to appear before the court at a time and place fixed by the court, not less than five (5) days from the service of such order on the witness, to show cause why he has not attended and testified or produced the documentary evidence before the board. If it shall appear to the court that the subpoena was regularly issued by the board or a member and regularly served, the court shall thereupon enter an order that the witness appear before the board at the time and place fixed in the order to testify or produce the required documentary evidence, and upon failure to obey that order, the witness shall be dealt with for contempt of court.

History:

[63-3808, added 1969, ch. 453, sec. 8, p. 1195; am. 1973, ch. 116, sec. 1, p. 217.]
Idaho Code § 63-3022O — Idaho Code / Title 63 / Chapter 30 / Section 63-3022O
63-3022O ADJUSTMENT — PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001 — SMALL BUSINESS EXPENSES — LIMITATIONS ON ASSESSMENTS AND REFUNDS.
Status: in_force

63-3022O. Adjustment — Property acquired after September 10, 2001 — Small business expenses — Limitations on assessments and refunds. For taxable years commencing on and after January 1, 2001, in computing Idaho taxable income:

(1)(a) The adjusted basis of depreciable property, depreciation, and gains and losses from sale, exchange, or other disposition of depreciable property acquired after September 10, 2001, and before December 31, 2007, shall be computed without regard to the bonus depreciation available under subsections (k) and (n) of section 168 of the Internal Revenue Code and the adjusted basis of depreciable property, depreciation, and gains and losses from sale, exchange, or other disposition of depreciable property acquired after December 31, 2009, shall be computed without regard to subsections (k) and (n) of section 168 of the Internal Revenue Code, provided that to the extent a taxpayer cannot use the additional depreciation claimed under subsections (k) and (n) of section 168 of the Internal Revenue Code in the current year for federal income tax purposes because of loss limitations imposed by sections 465, 469, 704(d), and 1366(d) of the Internal Revenue Code, then such additional depreciation shall not be added back to federal taxable income in order to determine Idaho taxable income in the current year, and the current and subsequent year bonus depreciation adjustments shall be suspended and the add-back and subtractions shall be applied as provided in this subsection.

(b) In subsequent taxable years, the additional depreciation that was not added back to federal taxable income in the year it originated as provided in this subsection shall be added back when a prior loss that has been suspended under section 465, 469, 704(d), or 1366(d) of the Internal Revenue Code is deducted for federal income tax purposes in the following manner:

(i) Bonus depreciation deducted for federal income tax purposes shall be added back to Idaho taxable income as the losses suspended under sections 465, 469, 704(d), and 1366(d) of the Internal Revenue Code are utilized, after the utilization of all losses other than those attributable to bonus depreciation;

(ii) The amount of the bonus depreciation add-back shall be the full amount of the add-back less the cumulative allowable depreciation amounts for Idaho purposes. If, because of the limitations of sections 465, 469, 704(d), and 1366(d) of the Internal Revenue Code, there is a partial net add-back, then the net add-back amount for future periods will be adjusted to reflect the amount that was actually added back;

(iii) After the add-back or net add-back has been fully added back to Idaho taxable income, the taxpayer may take the remaining deductions over the life of the asset regardless of the limitations under sections 465, 469, 704(d), and 1366(d) of the Internal Revenue Code;

(iv) In the event of a disposition of a pass-through entity's ownership interest, adjustments shall be made to the tax basis of the owner's interest of the pass-through entity to ensure there is no double deduction of expense or double inclusion of income. The basis referred to in this subparagraph is the basis to the new owner in his ownership interest or the basis to the owner who disposed of this ownership interest, as applicable; and

(v) In the event of a disposition of a pass-through entity's assets for which bonus depreciation was elected before the add-back was fully realized, adjustments shall be made to ensure there is no double deduction of expense or double inclusion of income.

(c) For determining the Idaho adjusted income for part-year residents or nonresidents:

(i) When a loss under section 465, 469, 704(d), or 1366(d) of the Internal Revenue Code is deducted for federal purposes and is sourced to Idaho, the additional depreciation that was not added back in the year it originated as provided in paragraph (a) of this subsection shall be added back in subsequent years based on the apportionment factor in the year the bonus depreciation originated; and

(ii) When a loss under section 465, 469, 704(d), or 1366(d) of the Internal Revenue Code is not sourced to Idaho, the add-back of additional depreciation shall be made in the current taxable year, notwithstanding the provisions of paragraph (a) of this subsection.

(2) The loss limitations imposed by sections 465, 469, 704(d), and 1366(d) of the Internal Revenue Code shall be calculated without regard to depreciation claimed for federal tax purposes pursuant to subsections (k) and (n) of section 168 of the Internal Revenue Code.

(3) Each partner, shareholder, member, or beneficiary shall include in Idaho taxable income his share of the adjustments required by this section in computing Idaho taxable income of any pass-through entity.

(4) In recognition of the fact that a taxpayer affected by this section may have a different tax basis in his pass-through entity interest and a different carryover of loss limitations and amount at risk for Idaho tax purposes than for federal tax purposes, each partner, shareholder, member, or beneficiary of any pass-through entity that claims the additional depreciation pursuant to subsections (k) and (n) of section 168 of the Internal Revenue Code shall keep records of the Idaho tax basis of his interest in the pass-through entity, the amount at risk, and the balance of his carryover of Idaho loss limitations in order to confirm that the partner, shareholder, member, or beneficiary, or any successor of his interest by purchase or other means, does not receive directly or indirectly any Idaho income tax benefit from the additional depreciation available under subsections (k) and (n) of section 168 of the Internal Revenue Code.

(5) Notwithstanding the provisions of sections 63-3068 and 63-3072, Idaho Code, the period of limitations for issuing a notice of deficiency determination or filing a claim for refund for any year for which an adjustment is required by this section shall not expire before three (3) years from the later of: (a) the due date of the return for the last taxable year an adjustment was required by this section; or (b) the date the return was filed for the last taxable year an adjustment was required by this section. Upon the expiration of the period of limitations as provided in subsections (a) and (m) of section 63-3068, Idaho Code, and subsections (b) and (h) of section 63-3072, Idaho Code, only those specific items of basis, deductions, gains, or losses that are computed without regard to subsections (k) and (n) of section 168 of the Internal Revenue Code, as required by this section, shall be subject to adjustment, as well as the effect of such adjustments on Idaho credits, net operating loss deductions, and capital loss carryovers.

History:

[63-3022O, added 2003, ch. 350, sec. 2, p. 938; am. 2004, ch. 20, sec. 2, p. 23; am. 2007, ch. 11, sec. 1, p. 20; am. 2008, ch. 319, sec. 2, p. 882; am. 2011, ch. 1, sec. 2, p. 3; am. 2012, ch. 14, sec. 2, p. 28; am. 2012, ch. 59, sec. 1, p. 158; am. 2014, ch. 341, sec. 1, p. 859; am. 2018, ch. 7, sec. 1, p. 12; am. 2021, ch. 211, sec. 1, p. 580; am. 2022, ch. 186, sec. 1, p. 615; am. 2026, ch. 1, sec. 2, p. 3.]
Idaho Code § 63-2552B — Idaho Code / Title 63 / Chapter 25 / Section 63-2552B
63-2552B TOBACCO PRODUCTS USE TAX.
Status: in_force

63-2552B. Tobacco products use tax. Any person who does not hold a tobacco products tax permit who possesses, purchases or consumes tobacco products upon which tax imposed by this chapter has not been paid, including tobacco products sold by internet, catalog, telephone and facsimile sellers, is liable for the taxes imposed by sections 63-2552 and 63-2552A, Idaho Code, to be reported and paid as required in section 63-2560, Idaho Code.

History:

[63-2552B, added 2008, ch. 20, sec. 3, p. 32.]
Idaho Code § 63-4015 — Idaho Code / Title 63 / Chapter 40 / Section 63-4015
63-4015 UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES.
Status: in_force

63-4015. unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES. (1) No out-of-state taxing entity may tax an Idaho business for conducting sales or other business taking place within the state of Idaho between an Idaho business and a nonresident who is physically present within the state of Idaho while engaging in the business transaction. Notwithstanding any provision of chapter 13, title 10, Idaho Code, to the contrary, any attempt to tax an Idaho business in contravention of this section violates the United States constitution, is null and void, and shall not be enforced in the state of Idaho.

(2) For the purpose of this section, an "out-of-state taxing entity" means another state or territory of the United States, or any governmental subdivision thereof, or any foreign nation or government. An "out-of-state taxing entity" does not include the United States government.

History:

[63-4015, added 2022, ch. 312, sec. 2, p. 1005.]
Idaho Code § 63-1804 — Idaho Code / Title 63 / Chapter 18 / Section 63-1804
63-1804 LIMITING TAX DUTIES OF SHORT-TERM RENTAL MARKETPLACES AND OWNERS — COLLECTION OF TAX.
Status: in_force

63-1804. Limiting tax duties of short-Term Rental marketplaces and owners — collection of tax. (1) A local government may not levy a sales, use, franchise, receipts, or other similar tax or fee on the business of operating a short-term rental marketplace.

(2) A short-term rental marketplace shall register with the state tax commission for collection, reporting, and payment of sales and use and travel and convention taxes levied by this state and any applicable local government taxes administered by the state tax commission on short-term rentals and vacation rentals due from a lodging operator on any lodging transaction facilitated by the short-term rental marketplace.

(3) A short-term rental marketplace shall collect, report, and pay taxes imposed on the lodging operator or occupant of a short-term rental or vacation rental by any local government.

(4) Any local government that has levied a tax pursuant to statutory authorization, may contract with the state tax commission for the collection and administration of such taxes in like manner and under definitions and rules of the state tax commission for the collection and administration of the state sales or use tax under chapter 36, title 63, Idaho Code. Alternatively, such local government shall have authority to administer and collect such tax. All revenues collected on behalf of the local governments by the state tax commission pursuant to this chapter shall be distributed as follows: An amount of money shall be distributed to the state refund fund sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid through the state refund fund and those moneys are continuously appropriated. The state tax commission may retain an amount of money equal to such fee as may be agreed upon between the state tax commission and such local government for the actual cost of the collection and administration of the tax. 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 at the end of each fiscal year shall be distributed as provided in this section. All remaining moneys received pursuant to this chapter shall be placed in a fund designated by the state controller and remitted monthly to the local government levying such tax.

(5) If an owner of a short-term rental offers a short-term rental or vacation rental directly to an occupant without the use of a short-term rental marketplace, such owner shall comply with all the requirements provided in this section applicable to a short-term rental marketplace.

(6) A short-term rental marketplace that has not facilitated a lodging transaction in Idaho shall have forty-five (45) days to comply with this section upon completion of their first lodging transaction in Idaho.

History:

[63-1804, added 2017, ch. 239, sec. 1, p. 591; am. 2026, ch. 22, sec. 2, p. 111.]
Idaho Code § 63-721 — Idaho Code / Title 63 / Chapter 7 / Section 63-721
63-721 KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR.
Status: in_force

63-721. Knowingly filing a false claim a misdemeanor. Every person who applies for deferral of taxes under section 63-714, Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303, Idaho Code.

History:

[63-721, added 2006, ch. 234, sec. 1, p. 697.]
Idaho Code § 63-718 — Idaho Code / Title 63 / Chapter 7 / Section 63-718
63-718 EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST.
Status: in_force

63-718. Events terminating deferral — Payment of deferred tax and interest. (1) A deferral of property tax payments shall terminate on the earlier of:

(a) Voluntary payment of the full amount of deferred tax and interest to the state tax commission;

(b) The death of the qualified claimant or if there is more than one (1) qualified claimant, the death of the last surviving qualified claimant;

(c) A sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant;

(d) The property no longer qualifies for the exemption provided in section 63-602G, Idaho Code, for residential improvements;

(e) A determination by the state tax commission under section 63-720, Idaho Code, that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property.

(2) When a deferral of property tax is terminated any unpaid amount of deferred tax and interest shall be paid to the state tax commission no later than one hundred eighty (180) days after the termination.

(3) Any payments of deferred property tax received by the state tax commission under this section or under sections 63-719 and 63-720, Idaho Code, shall be distributed to the property tax deferral recovery fund which is hereby created. Amounts in the property tax deferral recovery fund are hereby continuously appropriated for the purposes of section 63-3638(5), Idaho Code.

History:

[63-718, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 3, p. 43.]
Idaho Code § 63-810 — Idaho Code / Title 63 / Chapter 8 / Section 63-810
63-810 ERRONEOUS LEVY — CORRECTIVE ACTION.
Status: in_force

63-810. Erroneous Levy — Corrective action. (1) Whenever the county commissioners have discovered that a levy has been made by unintentional clerical, mathematical or electronic error, in any levy certified by such board, the county commissioners on their own motion may:

(a) If discovered prior to the fourth Monday of November of the year for which the levy is certified, order all necessary corrections made in all property tax records, if the corrected levy is otherwise within statutory limits.

(b) If discovered after the fourth Monday of November of the year for which the levy is certified, but before February 15 of the succeeding year, order all necessary corrections made in all property tax records, if the corrected levy is otherwise within statutory limits. The corrected levy shall be applied to the taxable value within each taxing district and the property taxes so applied shall be a perpetual lien on the property, and such property tax levy and tax charge shall supersede all previous incorrect levies and charges made for that year, except that the property tax computed using the corrected levy shall allow a credit for the amount of property taxes previously paid. If additional property tax is owed due to the corrected levy, the county tax collector shall, prior to the fourth Monday in May, mail to the last record owner of any property affected by such erroneous levy a notice of tax correction. The deadline for paying such property tax shall be no later than June 20 of that year. Late charges and interest will be added if full property tax is not paid by June 20 and interest will be calculated from January 1 as provided in section 63-1001, Idaho Code.

(c) Provided the levy correction is made after the fourth Monday of November or after tax notices have been mailed, the levy correction shall be considered at a hearing held by the county commissioners at which time any taxpayer may appear and be heard upon the issue. Notice of the date, time, place and purpose of such hearing shall be published in a newspaper published in the county, or if there is none, then in a newspaper of general circulation in the county. The notice shall be run once each week for the two (2) weeks preceding the hearing. The hearing shall be held not less than seven (7) days after the first notice is published.

(2) The county commissioners shall submit the corrected levy and a copy of the order to the state tax commission. The state tax commission shall review the corrected levy and take action as required in section 63-809, Idaho Code.

(3) For the purposes of sections 63-701 through 63-710, Idaho Code, and for the purposes of the distributions required in section 63-3638, Idaho Code, the state tax commission, county auditor, and the county commissioners shall use the corrected values and numbers allowed in this section to recompute and correct such distributions by adjusting future distributions to account for any difference. For the purposes of chapters 8 and 10, title 33, Idaho Code, the state department of education shall use the corrected values and numbers allowed in this section.

History:

[63-810 added 1996, ch. 98, sec. 9, p. 375; am. 2012, ch. 38, sec. 4, p. 116; am. 2013, ch. 21, sec. 6, p. 40.]
Idaho Code § 63-602N — Idaho Code / Title 63 / Chapter 6 / Section 63-602N
63-602N PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES — CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.
Status: in_force

63-602N. Property exempt from taxation — Irrigation water and structures — certain property of irrigation districts or canal companies. (1) Water rights for the irrigation of lands are exempt from taxation.

(2) Canals, ditches, pipelines, flumes, aqueducts, reservoirs, dams, and any other necessary facility used primarily for the conveyance, storage, or providing of water for the irrigation of lands, are exempt from taxation to the extent irrigation water is thereby conveyed, stored or diverted; provided that if any portion of such property is used for purposes other than irrigation of lands or the conveyance, storage, or providing of water to a nonprofit irrigation company or irrigation district, the assessor shall determine the entire value of such property so used and assess the proportionate part of such property that is devoted to such use.

(3) All real and personal property is exempt that is owned, used, operated or occupied:

(a) Primarily for the maintenance and operation of any irrigation project or irrigation works or system in conducting the business of furnishing water to landowners, members or shareholders; or

(b) By any organization, whether incorporated or unincorporated, heretofore organized or which shall hereafter be organized, for the operation, maintenance, or management of an irrigation project or irrigation works or system and for the purpose of furnishing water to landowners, members or shareholders, the control of which is actually vested in those entitled to the use of the water from such irrigation works or system for the irrigation of lands to which the water from such irrigation works or system is appurtenant, including all title and interest in such property as owner, lessee, or otherwise.

Provided, that if any portion of such property is used for commercial purposes by others than its landowners, members or shareholders, the assessor shall determine the entire value of such portion of the property so used and assess the proportionate part of the property that is used for commercial purposes.

History:

[63-602N added 1996, ch. 98, sec. 7, p. 353; am. 2016, ch. 189, sec. 16, p. 522.]
Idaho Code § 63-1603 — Idaho Code / Title 63 / Chapter 16 / Section 63-1603
63-1603 HEARING AND ORDER.
Status: in_force

63-1603. Hearing and order. (1) On receipt of a petition from a taxpayer pursuant to section 63-1602, Idaho Code, the board of county commissioners shall:

(a) Within five (5) days of receipt of such petition, forward a copy of the petition to the chairman of the governing board of each taxing district in which any part of the property of the taxpayer is or will be situated during the term of the impact period; and

(b) Within thirty (30) days of receipt of such petition hold one or more public hearings at which the taxpayer, all taxing districts to which the petition was forwarded, and interested persons may appear and be heard relative to the impact on public facilities in such county and the matters contained in the taxpayer's petition.

(2) Within fifteen (15) days after the close of the hearings, the board shall enter an order either granting or denying the petition.

(a) If the petition is denied, the taxpayer may not reapply or file a new petition until the start of the next tax year.

(b) If the petition is granted, the board shall enter an order declaring:

(i) That the taxpayer intends to engage in or is engaged in new business operations in the county and that such operations will have an impact on public facilities in the county;

(ii) That the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period;

(iii) That the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will accrue during the term of the impact period, and receive ad valorem tax credits for such prepaid taxes, in accordance with the provisions of this chapter; and

(iv) That a local impact committee be created.

History:

[63-1603, added 1980, ch. 226, sec. 1, p. 506.]
Idaho Code § 63-3011A — Idaho Code / Title 63 / Chapter 30 / Section 63-3011A
63-3011A ADJUSTED GROSS INCOME.
Status: in_force

63-3011A. Adjusted gross income. The term "adjusted gross income" means adjusted gross income as defined in section 62 of the Internal Revenue Code.

History:

[63-3011A, added 1995, ch. 111, sec. 3, p. 349.]
Idaho Code § 63-2703 — Idaho Code / Title 63 / Chapter 27 / Section 63-2703
63-2703 CERTIFICATE OF PRODUCER — CONTENTS.
Status: in_force

63-2703. Certificate of producer — Contents. Every producer referred to in section 63-2701 engaged in the production, generation or manufacture of electricity or electrical energy, shall make and file with the tax commission of the state of Idaho, on forms prescribed by the state tax commission, a duly acknowledged and verified certificate which shall contain: a, the name under which the producer is transacting business in the state of Idaho; b, his or its post-office address and principal place of business within the state; c, the address and location of his or its production plants or stations in Idaho; d, the name and address of the managing agent; e, the names and addresses of the several persons composing any firm or partnership constituting the producer, and, if a corporation, the corporate name under which it is authorized to transact business and the names and addresses of its officers, directors, resident general agent and attorney in fact; f, certified copies of any papers necessary to show that such producer has complied with the laws of the state of Idaho in order to transact business in Idaho.

History:

[(63-2703) 1931 (E.S.), ch. 3, sec. 3, p. 57; I.C.A., sec. 61-2203; am. 1971, ch. 63, sec. 2, p. 142.]
Idaho Code § 63-1102 — Idaho Code / Title 63 / Chapter 11 / Section 63-1102
63-1102 SALE.
Status: in_force

63-1102. Sale. The sale must be made after one (1) week's notice of the time and place thereof, given by publication in a newspaper of general circulation in the county or posting in three (3) public places within the county, and must be at public auction for cash, and each article seized must be sold separately to the highest bidder.

History:

[63-1102 added 1996, ch. 98, sec. 12, p. 389.]
Idaho Code § 63-1107 — Idaho Code / Title 63 / Chapter 11 / Section 63-1107
63-1107 DISPOSITION OF EXCESS.
Status: in_force

63-1107. Disposition of excess. All excess over the property taxes and costs of the proceedings of any sale must be returned to the owner of the property or deposited in the county treasury to be refunded by order of the county commissioners. Any unsold portion of any such property shall be stored until claimed by the owner or for thirty (30) days, whichever is less. The owner shall pay storage and transportation costs when reclaiming any unsold property.

History:

[63-1107 added 1996, ch. 98, sec. 12, p. 389.]
Idaho Code § 63-2707 — Idaho Code / Title 63 / Chapter 27 / Section 63-2707
63-2707 PENALTY FOR FALSE STATEMENT OR AFFIDAVIT.
Status: in_force

63-2707. Penalty for false statement or affidavit. Any person, officer, partner, agent or representative of any producer referred to in section 63-2701, who shall make any false statement or affidavit in any certificate, report or statement herein required to be made to the state tax commission hereunder shall be deemed guilty of perjury and upon conviction shall be punished by imprisonment in the state penitentiary not less than one (1) nor more than fourteen (14) years.

History:

[(63-2707) 1931 (E.S.), ch. 3, sec. 7, p. 57; I.C.A., sec. 61-2207; am. 1971, ch. 63, sec. 5, p. 142.]
Idaho Code § 63-3638A — Idaho Code / Title 63 / Chapter 36 / Section 63-3638A
63-3638A SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
Status: in_force

63-3638A. Sales tax on liquor to be paid to liquor account. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited directly to the liquor account, and shall not be or become a part of the sales tax account.

History:

[63-3638A, added 1982, ch. 255, sec. 12, p. 666; am. 1987, ch. 260, sec. 8, p. 551; am. 2006, ch. 18, sec. 7, p. 70; am. 2009, ch. 23, sec. 60, p. 70.]
Idaho Code § 63-4005 — Idaho Code / Title 63 / Chapter 40 / Section 63-4005
63-4005 FALSE OR MISLEADING REPRESENTATIONS.
Status: in_force

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

(1) The false representation of the character, amount, or legal status of any tax obligation.

(2) The false representation or implication that any individual is an attorney or that any communication is from an attorney.

(3) The representation or implication that nonpayment of any tax obligation will result in the arrest or imprisonment of any person or the seizure, garnishment, attachment, or sale of any property or wages of any person unless such action is lawful and the state tax commission intends to take such action.

(4) The threat to take any action that cannot legally be taken or that is not intended to be taken.

(5) The false representation or implication that a sale, referral, or other transfer of any interest in a tax obligation shall cause the taxpayer to:

(a) Lose any claim or defense to payment of the tax obligation; or

(b) Become subject to any practice prohibited by this chapter.

(6) The false representation or implication that the taxpayer committed any crime or other conduct in order to disgrace the taxpayer.

(7) Communicating or threatening to communicate to any person credit information which is known or which should be known to be false, including the failure to communicate that a disputed tax obligation is disputed.

(8) The use or distribution of any written communication which simulates or is falsely represented to be a document authorized, issued, or approved by any court, official, or agency of the United States or any state, or which creates a false impression as to its source, authorization, or approval.

(9) The use of any false representation or deceptive means to collect or attempt to collect any tax obligation or to obtain information concerning a taxpayer.

(10) Except in the case of criminal investigation and as otherwise provided for communications to acquire location information under the provisions of section 63-4002, Idaho Code, the failure to disclose clearly in all communications made to collect a tax obligation or to obtain information about a taxpayer, that the revenue officer is attempting to collect a tax obligation and that any information obtained will be used for that purpose.

(11) The false representation or implication that documents are legal process.

(12) The false representation or implication that documents are not legal process forms or do not require action by the consumer.

History:

[63-4005, added 1993, ch. 94, sec. 14, p. 241.]
Idaho Code § 63-2552 — Idaho Code / Title 63 / Chapter 25 / Section 63-2552
63-2552 TAX IMPOSED — RATE.
Status: in_force

63-2552. Tax imposed — Rate. There is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five percent (35%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552A, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:

(1) Brings, or causes to be brought, into this state from without the state tobacco products for sale;

(2) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(3) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.

History:

[63-2552, added 1972, ch. 289, sec. 2, p. 725; am. 1974, ch. 173, sec. 1, p. 1432; am. 2023, ch. 291, sec. 1, p. 882.]
Idaho Code § 63-2434 — Idaho Code / Title 63 / Chapter 24 / Section 63-2434
63-2434 ENFORCEMENT PROVISIONS.
Status: in_force

63-2434. Enforcement provisions. For the purpose of carrying out its duties to enforce or administer the provisions of this chapter, the commission shall have the powers and duties provided by sections 63-3038, 63-3039, 63-3042 through 63-3066, 63-3068, 63-3071, 63-3074 through 63-3078, and 63-217, Idaho Code, which sections are incorporated by reference herein as though set out verbatim.

History:

[63-2434, added 1983, ch. 158, sec. 4, p. 454; am. 1994, ch. 344, sec. 6, p. 1085; am. 1996, ch. 322, sec. 62, p. 1091.]
Idaho Code § 63-2427B — Idaho Code / Title 63 / Chapter 24 / Section 63-2427B
63-2427B LICENSED GASEOUS FUELS DISTRIBUTORS — REPORTS.
Status: in_force

63-2427B. Licensed gaseous fuels distributors — Reports. (1) In lieu of the motor fuel distributor license required by section 63-2427A, Idaho Code, the commission may issue a gaseous fuels distributor license to a distributor who applies for the license and who does not deal in fuel, other than gaseous fuels, except fuel which is either:

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

(b) Dyed fuel upon which the transfer fee imposed in section 41-4909, Idaho Code, has been imposed upon a licensed distributor.

(2) Licensed gaseous fuels distributors shall, not later than the last day of each calendar month or for such other reporting period as the commission may authorize, render to the commission an accurate report of all gaseous fuels that are subject to tax under this chapter during the preceding reporting period. The report shall be made in the manner and on forms required by the commission and shall include such other information as the commission may require for the proper administration of this chapter.

History:

[63-2427B, added 1998, ch. 103, sec. 8, p. 359; am. 2003, ch. 96, sec. 53, p. 311; am. 2015, ch. 38, sec. 6, p. 84.]
Idaho Code § 63-2804 — Idaho Code / Title 63 / Chapter 28 / Section 63-2804
63-2804 STATEMENT AS TO ENTIRE GROUP.
Status: in_force

63-2804. Statement as to entire group. Where the same person or company or association is operating two (2) or more mining claims under one (1) general system of mining or development, the product of which group of mines is mingled and treated as one (1) mining operation, the statement of the owner provided herein to be made, and the assessment provided herein to be made by the assessor, shall be made as to such entire group, and need not be made as to each particular mining claim constituting said group.

History:

[(63-2804) 1903, p. 4, sec. 5; reen. R.C. & C.L., sec. 1866; C.S., sec. 3363; I.C.A., sec. 61-2304.]
Idaho Code § 63-812 — Idaho Code / Title 63 / Chapter 8 / Section 63-812
63-812 ACCOUNTING AND COLLECTION OF PROPERTY TAXES.
Status: in_force

63-812. Accounting and collection of property taxes. The tax collector shall collect and account for the amount of property taxes due and remit any property tax revenues collected to the county auditor showing distribution to the proper accounts or funds.

History:

[63-812 added 1996, ch. 98, sec. 9, p. 377.]
Idaho Code § 63-3083 — Idaho Code / Title 63 / Chapter 30 / Section 63-3083
63-3083 “PERSON” DEFINED.
Status: in_force

63-3083. "Person" defined. "Person" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not have any Idaho taxable income.

History:

[63-3083, added 1959, ch. 303, sec. 2, p. 654; am. 1969, ch. 319, sec. 22, p. 982; am. 2008, ch. 8, sec. 1, p. 9.]
Idaho Code § 63-3608 — Idaho Code / Title 63 / Chapter 36 / Section 63-3608
63-3608 PURCHASE.
Status: in_force

63-3608. Purchase. The term "purchase" means any transfer, rental, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase. A transfer for a consideration of any publication or of tangible personal property which has been produced, fabricated, or printed to the special order of the customer is also a purchase.

History:

[63-3608, added 1965, ch. 195, sec. 8, p. 408.]
Idaho Code § 63-3105 — Idaho Code / Title 63 / Chapter 31 / Section 63-3105
63-3105 TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS.
Status: in_force

63-3105. Tax levy to cover deficiency in bond or note payments. In the event that the taxes collected for any fiscal year prior to date on which final installment of such taxes becomes delinquent, or other anticipated funds or revenues, shall not be sufficient to pay the revenue anticipation bonds or notes issued in anticipation of the collection of taxes or other funds or revenues of such fiscal year, the taxing district shall, in providing for the levy of taxes for the succeeding fiscal year, include in such tax levy for the succeeding fiscal year the amount necessary to cover such deficiency in the collection of such taxes or other funds or revenues, such levy in the succeeding year to be in an amount which, together with the amount of taxes then in such "Revenue Anticipation Bond or Note Redemption Fund" shall be sufficient to provide for the payment of principal of and interest on the revenue anticipation bonds or notes issued in anticipation of such taxes, funds, or other revenues and payable out of such fund.

History:

[63-3105, added 1933, ch. 160, sec. 5, p. 266; am. 1988, ch. 116, sec. 4, p. 214.]
Idaho Code § 63-318 — Idaho Code / Title 63 / Chapter 3 / Section 63-318
63-318 PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.
Status: in_force

63-318. park model recreational vehicle to constitute personal property. A park model recreational vehicle shall constitute personal property if not registered under the provisions of chapter 4, title 49, Idaho Code. Park model recreational vehicles shall not constitute real property. As used in this section, "park model recreational vehicle" has the same meaning as set forth in section 63-3622HH, Idaho Code.

History:

[63-318, added 2017, ch. 134, sec. 13, p. 323.]
Idaho Code § 63-3622HH — Idaho Code / Title 63 / Chapter 36 / Section 63-3622HH
63-3622HH PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES.
Status: in_force

63-3622HH. Production exemption shall not apply to sales regarding recreation-related vehicles. (1) Notwithstanding any other provision of law to the contrary, the production exemption provided in section 63-3622D, Idaho Code, shall not apply to sales of or repairs to snowmobiles, off-highway motorbikes, recreational vehicles, or motorcycles and all sales of snowmobiles, off-highway motorbikes, recreational vehicles or motorcycles are subject to the sales and use taxes imposed by this chapter. All repairs to snowmobiles, off-highway motorbikes, recreational vehicles or motorcycles are subject to the sales and use taxes imposed by this chapter.

(2) As used in this section, the term "snowmobile" means any self-propelled vehicle under one thousand (1,000) pounds unladened gross weight designed primarily for travel on snow or ice or over natural terrain which may be steered by tracks, skis or runners, and which is not otherwise registered or licensed under the laws of the state of Idaho.

(3) As used in this section, the term "off-highway motorbike" means any self-propelled two (2), three (3), four (4) or five (5) wheeled motorcycle or motor-driven cycle, excluding tractor, designed for or capable of traveling off developed roadways and highways and also referred to as trailbikes, enduro bikes, trail bikes, motorcross bikes or dual purpose motorcycles.

(4) As used in this section, the term "recreational vehicle" means a motor home, travel trailer, park model recreational vehicle, truck camper or camping trailer, with or without motive power, designed for human habitation for recreational or emergency occupancy. The term "recreational vehicle" shall not include pickup hoods, shells, or canopies designed, created or modified for occupational usage. School buses or van type vehicles which are converted to recreational use are defined as recreational vehicles. Specific classes of recreational vehicles are defined as follows:

(a) The term "motor home" shall mean a vehicular unit designed to provide temporary living quarters, built into an integral part of or permanently attached to a self-propelled motor vehicle chassis. The vehicle must contain permanently installed independent life support systems which meet the American national standards institute (ANSI) A119.7 standard for recreational vehicles, and provide at least four (4) of the following facilities: cooking, refrigeration or icebox, self-contained toilet, heating and/or air conditioning, a potable water supply system including a faucet and sink, separate 110-125 volt electrical power supply and/or LP-gas supply.

(b) The term "travel trailer" shall mean a vehicular unit, mounted on wheels, designed to provide temporary living quarters for recreational, camping, travel or emergency use and of such size or weight as not to require special highway movement permits when towed by a motorized vehicle.

(c) The term "fifth-wheel trailer" shall mean a vehicular unit equipped in the same manner as a travel trailer but constructed with a raised forward section that allows a bi-level floor plan. This style is designed to be towed by a vehicle equipped with a device known as a fifth-wheel hitch, which is typically installed in the bed of a pickup truck.

(d) The term "park model recreational vehicle" means a vehicle as defined in section 49-117, Idaho Code.

(e) The term "fold down camping trailer" shall mean a vehicular portable unit mounted on wheels and constructed with collapsible partial side walls, which fold for towing by another vehicle and unfold at the campsite to provide temporary living quarters, for recreational, camping or travel use.

(f) The term "truck camper" shall mean a portable unit constructed to provide temporary living quarters for recreational, travel or camping use, consisting of a roof, floor, and sides, designed to be loaded onto and unloaded from the bed of a pickup truck, and containing at least one (1) of the following facilities: stove; refrigerator or icebox; self-contained toilet; heater or air conditioner; potable water supply including a faucet and sink; separate 110-125 volt electrical power supply; or LP-gas supply.

(5) As used in this section, the term "motorcycle" means every motor vehicle having a seat or saddle for the use of the rider and designed to travel on not more than three (3) wheels in contact with the ground, but excluding a tractor. A motorcycle also is every motor scooter or motorized bicycle having an engine with less than one hundred fifty (150) cubic centimeters displacement or with five (5) brake horsepower or less.

(6) As used in this section, the term "repairs" shall include only the costs of parts, but not labor, utilized on the snowmobile, off-highway motorbike, recreational vehicle or motorcycle.

History:

[63-3622HH, added 1988, ch. 367, sec. 1, p. 1082; am. 1989, ch. 22, sec. 1, p. 26; am. 2008, ch. 106, sec. 6, p. 302; am. 2017, ch. 134, sec. 16, p. 326.]
Idaho Code § 63-601 — Idaho Code / Title 63 / Chapter 6 / Section 63-601
63-601 ALL PROPERTY SUBJECT TO TAXATION.
Status: in_force

63-601. All property subject to taxation. All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation.

History:

[63-601 added 1996, ch. 98, sec. 7, p. 348.]
Idaho Code § 63-1306 — Idaho Code / Title 63 / Chapter 13 / Section 63-1306
63-1306 PROCEDURE AND PROOF OF PAYMENT.
Status: in_force

63-1306. Procedure and proof of payment. (1) No procedure or action relating to the appraisal or assessment of property or the collection of property taxes is illegal on account of informality.

(2) Proof of payment of property taxes shall be the sole responsibility of the taxpayer.

History:

[63-1306 added 1996, ch. 98, sec. 14, p. 392.]
Idaho Code § 63-1311A — Idaho Code / Title 63 / Chapter 13 / Section 63-1311A
63-1311A ADVERTISEMENT OF AND HEARING ON FEE INCREASES.
Status: in_force

63-1311A. Advertisement of and hearing on fee increases. No taxing district may make a decision approving a fee increase that is in excess of five percent (5%) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such proposed fee increase or fee imposition at a regular or special meeting of the district's governing body and after it gives public notice of such hearing in the manner provided in this section. Any taxing district that is required to hold a hearing and give public notice of the hearing as provided in this section, and which fails to do so, shall have the validity of all or a portion of the fee increase that it collects be voidable.

The taxing district shall give public notice of its intent to make a decision on a proposed fee increase, that is in excess of five percent (5%) of the amount of fees last collected prior to such decision, or a decision to impose a new fee by giving public notice either by advertising in at least one (1) newspaper as defined in section 60-106, Idaho Code, or by holding three (3) public meetings in three (3) different locations in the district or by a single mailing notice to all district residents, providing that the same information is given and providing the meeting shall be held not less than seven (7) days after mailing of the notice. An advertisement used to satisfy the requirements of this section shall be run once each week for the two (2) weeks preceding the week during which the hearing required by this section will be held. The advertisement shall state that the taxing district will meet on a certain day, time and place fixed in the advertisement, for the purpose of hearing public comments regarding any proposed fee increase beyond the limits prescribed by this section, or imposition of a new fee and to explain the reasons for such action.

History:

[63-1311A, added 1997, ch. 117, sec. 36, p. 333; am. 2007, ch. 159, sec. 1, p. 482.]
Idaho Code § 63-3085 — Idaho Code / Title 63 / Chapter 30 / Section 63-3085
63-3085 DATE TAX DUE AND PAYABLE.
Status: in_force

63-3085. Date tax due and payable. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of a fiscal year.

History:

[63-3085, added 1959, ch. 303, sec. 4, p. 654.]
Idaho Code § 63-4007 — Idaho Code / Title 63 / Chapter 40 / Section 63-4007
63-4007 MULTIPLE TAX OBLIGATIONS.
Status: in_force

63-4007. Multiple tax obligations. If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where applicable, shall apply such payment in accordance with the taxpayer's directions. Payments remitted together with a tax return shall be applied to the tax obligation on that return.

History:

[63-4007, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 11, p. 397.]
Idaho Code § 63-3622Z — Idaho Code / Title 63 / Chapter 36 / Section 63-3622Z
63-3622Z SALES BY INDIAN TRIBES.
Status: in_force

63-3622Z. Sales by Indian tribes. (1) There is hereby exempted from the taxes imposed by this chapter sales occurring within the boundaries of an Indian reservation located in Idaho when the business or enterprise is wholly owned and operated by an Idaho Indian tribe identified in section 67-4001, Idaho Code.

(2) As used in this section the word "reservation" means lands which are:

(a) Indian lands federally declared to be reservations because they are reserved for Indian tribes by treaty between Indian tribes and any territorial governments, state government, or the United States Government; or, established by acts of the United States congress; or established by formal decision of the executive branch of the United States; or

(b) Held by an Idaho Indian tribe not holding lands which meet the definition of subsection (2)(a) of this section and are tribal lands held in trust by the United States for the use and benefit of such tribe but not placed in trust after the effective date of this act.

History:

[63-3622Z, added 1987, ch. 18, sec. 4, p. 24; am. 1988, ch. 166, sec. 1, p. 296.]
Idaho Code § 63-1602 — Idaho Code / Title 63 / Chapter 16 / Section 63-1602
63-1602 PETITION FOR PERMISSION TO PREPAY TAXES.
Status: in_force

63-1602. Petition for permission to prepay taxes. In order to minimize the impact on public facilities as a result of new business operations and to permit affected taxing districts to use prepaid ad valorem taxes for planning, construction, expansion, or operation of public facilities, any taxpayer seeking to prepay ad valorem taxes shall petition the board of county commissioners in the applicable county. The petition, in addition to such information as the taxpayer may choose to present, shall contain the following:

(a) A statement that the taxpayer intends to engage or is engaged in new business operations and that such operations will have an impact on public facilities in the county;

(b) A declaration that the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period, which shall not exceed ten (10) years;

(c) A request that the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will be due during the first one-half of the term of the impact period, which shall not exceed ten (10) years; and

(d) A request that a local impact committee be organized.

History:

[63-1602, added 1980, ch. 226, sec. 1, p. 505.]
Idaho Code § 63-3036A — Idaho Code / Title 63 / Chapter 30 / Section 63-3036A
63-3036A PAYMENT OF ESTIMATED TAX.
Status: in_force

63-3036A. Payment of estimated tax. (a) Any corporation subject to this chapter which is required to make a payment of estimated taxes to the internal revenue service and will have an Idaho income tax liability of five hundred dollars ($500) or more shall pay to the state tax commission estimated taxes due under this chapter.

(b) The provisions of the Internal Revenue Code relating to determination of reporting periods and the due dates of payments of estimated tax shall apply to the estimated payments due under this section.

(c) The amount of estimated tax due shall be determined as follows:

(1) Commencing with the calendar quarter that begins July 1, 1987, in the case of any corporation which was required to pay tax under this chapter for its immediately preceding taxable year, the amount of each quarterly payment for its current taxable year shall be twenty-five percent (25%) of the lesser of:

(i) The tax amount required to be reported on the return for the immediately preceding taxable year; or

(ii) Ninety percent (90%) of the tax required to be paid with the current year's return.

(2) Any corporation required to make estimated payments under this section and who makes annualized estimated payments under the Internal Revenue Code shall be permitted to annualize its estimated payments under this section in the manner prescribed by regulation of the state tax commission. Such regulations shall, to the extent practicable, follow the provisions of the Internal Revenue Code and the regulations thereunder relating to annualization of estimated payments.

(d) The amounts paid as estimated taxes pursuant to subsection (c) of this section shall be considered to be in part payment of the tax imposed by this chapter on the person reporting such estimated tax. The part payment shall apply to such tax for the tax year during which the reporting period for which the estimate is made occurs. In the event that such part payments, together with all other part payments, estimated payments, withheld taxes or other credits allowable against the taxes imposed by this chapter shall exceed the amount of tax due, the state tax commission shall refund such excess within the time and in the manner prescribed in section 63-3072(c), Idaho Code, relating to refund of taxes withheld by employers.

(e) The provisions of this section shall in no way relieve any person from any obligation to file a return under any provision of this chapter at the time such return may be due. In the event that the estimated payments required under this section, together with any other part payments, estimated payments, withheld taxes or other credits applicable to the same taxable year are less than the amount of taxes imposed by this chapter, the unpaid tax shall be paid at the time prescribed in section 63-3034, Idaho Code.

(f) The payment due for the first full reporting period occurring after the effective date of this act, and the payment due for each of the next three (3) succeeding reporting periods shall be one-half (1/2) of the amount otherwise due under this section.

History:

[63-3036A, added 1987, ch. 342, sec. 4, p. 728; am. 1991, ch. 7, sec. 4, p. 24; am. 2001, ch. 56, sec. 3, p. 104.]
Idaho Code § 63-3077D — Idaho Code / Title 63 / Chapter 30 / Section 63-3077D
63-3077D AGREEMENT FOR COLLECTION OF TAX.
Status: in_force

63-3077D. Agreement for collection of tax. (1) The state tax commission may enter into agreements with the United States secretary of the treasury through the internal revenue service or the financial management service of the department of the treasury of the United States providing for the mutual offset of any refunds or other amount payable by either party against liabilities owed to the other party to the agreement. Any such agreement shall require that no offset may be made unless the liability against which it applies is final, without any further right on the part of the person owing the liability to either administrative review or judicial review.

(2) No refunds from this state shall be available for offset against any federal debt:

(a) Until any debts subject to offset that are owed to this state or agency thereof have been satisfied; or

(b) During any time when a reciprocal program for offset from federal refunds for tax debts owing to this state is not in effect.

History:

[63-3077D, added 2006, ch. 55, sec. 1, p. 165.]
Idaho Code § 63-213 — Idaho Code / Title 63 / Chapter 2 / Section 63-213
63-213 DOUBLE ASSESSING PROHIBITED.
Status: in_force

63-213. Double assessing prohibited. (1) Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year.

(2) In all questions which may arise as to the proper place to assess property for taxation purposes, if between two (2) or more places in the same county, the place for assessing the same shall be determined and fixed by the county commissioners, and if between two (2) or more counties, or different places in two (2) or more counties, the place for assessing the same shall be determined and fixed by the state tax commission, and when fixed shall be binding.

History:

[63-213 added 1996, ch. 98, sec. 3, p. 324.]
Idaho Code § 63-1501 — Idaho Code / Title 63 / Chapter 15 / Section 63-1501
63-1501 DEFINITIONS.
Status: in_force

63-1501. Definitions. As used in this act, the following terms shall have the following meanings:

"Contracting units" shall include the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein.

"Contractor" shall mean any person, firm, copartnership, association, or corporation, foreign or domestic, entering into a contract for the construction, erection, repair, or improvement of any kind or character of public works in this state.

"Taxes" shall mean all taxes, assessments, excises, and license fees authorized to be levied, assessed, and collected under the laws of this state, other than taxes on real property.

"Taxing unit" shall mean the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein authorized by law to assess, levy and collect taxes.

History:

[63-1501, added 1937, ch. 246, sec. 1, p. 440.]
Idaho Code § 63-2404 — Idaho Code / Title 63 / Chapter 24 / Section 63-2404
63-2404 METHOD OF MEASUREMENT OF GALLONS RECEIVED.
Status: in_force

63-2404. Method of measurement of gallons received. Motor fuels and other petroleum products received by distributors shall be reported under rules prescribed by the state tax commission, and be based upon consistent methods, generally recognized and accepted for motor fuels tax accounting purposes, in respect to gallonage, stock transfers and stock accounting records.

History:

[63-2404, added 1983, ch. 158, sec. 4, p. 444; am. 2011, ch. 6, sec. 2, p. 16.]
Idaho Code § 63-3029F — Idaho Code / Title 63 / Chapter 30 / Section 63-3029F
63-3029F CLAIM OF RIGHT INCOME REPAYMENT ADJUSTMENTS.
Status: in_force

63-3029F. claim of right income repayment adjustments. (1) Subject to the provisions of this section, a credit against the taxes otherwise due shall be allowed to a taxpayer for a claim of right income repayment adjustment.

(2) The credit under this section shall be allowed only if the taxpayer's federal tax liability is determined under section 1341(a) of the Internal Revenue Code.

(3) The amount of the credit shall equal the difference between:

(a) The taxpayer's actual Idaho state income tax liability for the tax year for which the claim of right was included in gross income for federal tax purposes; and

(b) The taxpayer's Idaho state income tax liability for that tax year, had the claim of right income not been included in gross income for federal tax purposes.

(4) A credit under this section shall be allowed only for the tax year for which the taxpayer's federal tax liability is determined under section 1341 of the Internal Revenue Code for federal tax purposes.

(5) If the amount allowable as a credit under this section, when added to the sum of other amounts allowable as a payment of tax and other refundable credit amounts, exceeds the taxes imposed (reduced by any nonrefundable credits allowed for the tax year), then the excess shall be treated as an overpayment of tax and shall be refunded or applied in the same manner as other tax overpayments.

(6) As used in this section, "claim of right income" means:

(a) An item included in federal gross income for a prior tax year because it appeared that the taxpayer had an unrestricted right to the item; and

(b) An item for which the taxpayer's federal tax liability is adjusted under section 1341 of the Internal Revenue Code because the taxpayer did not have an unrestricted right to the item of gross income.

History:

[63-3029F, added 2015, ch. 21, sec. 2, p. 27.]
Idaho Code § 63-711 — Idaho Code / Title 63 / Chapter 7 / Section 63-711
63-711 CANCELLATION OF TAXES — HARDSHIP AND CASUALTY LOSSES — SPECIAL.
Status: in_force

63-711. Cancellation of taxes — Hardship and casualty losses — Special. (1) Property taxes may be canceled for reason of undue hardship. The commissioners may, at their discretion, grant such cancellation for a specified time period. The commissioners may, at their discretion, cancel taxes on property which has been damaged by an event causing casualty loss to all or a portion of the property when the event occurs after the fourth Monday of June or casualty losses for which the amount of loss cannot be determined until after the fourth Monday of June.

(2) Applicants seeking a cancellation pursuant to this section must apply to the county commissioners. Each applicant shall give a sworn statement containing full and complete information of his financial status to the county commissioners and shall make true answers to all questions put before him touching such person's right to the cancellation. The county commissioners shall decide and determine from each examination and from each written application for said cancellation whether or not such person is entitled to the cancellation claimed or any part thereof accordingly. In applying for a cancellation pursuant to this section, an applicant may submit an application at any time and the county commissioners may grant such application, either in whole or in part, at any regular meeting and the burden of proving the right of such cancellation shall rest upon the applicant.

(3) The county commissioners may, for good cause shown, allow an agent or some person or entity acting for and on behalf of the applicant to make the application for the cancellation provided in this section for any applicant, or where a person is entitled to cancellation shall be mentally incompetent or physically unable to make such sworn statement, his or her spouse, widow, widower, guardian, power of attorney, or personal representative, or other person having knowledge of the facts, may make the application for the cancellation.

(4) Any time within thirty (30) days after mailing of a decision of the county commissioners, or pronouncement of a decision announced at a meeting, or the failure of the county commissioners to act, an appeal may be taken to the district court for the county in which the property is located. Such appeal may only be filed by the property owner or by any person aggrieved, or by a person or entity acting on behalf of such person, when he deems any such action illegal or prejudicial to the public interest. Nothing in this section shall be construed so as to suspend the payment of property taxes pending said appeal.

Notice of such appeal stating the grounds thereafter shall be filed with the county auditor, who shall forthwith transmit a copy of said notice to the county commissioners.

(5) The county commissioners shall order all necessary adjustments to be made in the property tax records of the various county officers and taxing districts.

(6) The cancellation of property taxes which have become delinquent shall affect only those property taxes granted a cancellation by order of the county commissioners and all interest and late charges on such taxes.

History:

[63-711, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 31, p. 329; am. 1998, ch. 102, sec. 3, p. 352; am. 2001, ch. 69, sec. 8, p. 139.]
Idaho Code § 63-3201 — Idaho Code / Title 63 / Chapter 32 / Section 63-3201
63-3201 BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE — LIMIT OF BORROWING — ISSUANCE OF NOTES.
Status: in_force

63-3201. Borrowing of money in anticipation of income or revenue — Limit of borrowing — Issuance of notes. The state treasurer, on approval of the state board of examiners, is hereby authorized and directed to borrow money from time to time for the state of Idaho, in anticipation of income or revenue from taxes, whether such taxes are specific, ad valorem, excise, income, franchise or license, for the current fiscal year, or that portion of such taxes not collected or previously anticipated at the time of borrowing, in a principal sum not greater than seventy-five per cent (75%) of income or revenue from such taxes which the state tax commission or any other tax collection agency certifies to the state treasurer are to be reasonably anticipated to be collected during the current fiscal year. the provision of section 67-1212, Idaho Code, shall not limit the authority of the state treasurer to issue and sell tax anticipation notes under the authority of this chapter. Said loan shall be evidenced by the issuance and sale of tax anticipation notes of the state of Idaho, for fixed periods, not greater than twelve (12) months or the end of the current fiscal year, whichever is shorter.

History:

[63-3201, added 1983, ch. 102, sec. 2, p. 220.]
Idaho Code § 63-1304 — Idaho Code / Title 63 / Chapter 13 / Section 63-1304
63-1304 ADJUSTMENT OF LATE CHARGES OR INTEREST.
Status: in_force

63-1304. Adjustment of late charges or interest. The county commissioners of any county within the state of Idaho may, by resolution, authorize the county tax collector to make adjustments of late charges, interest and fees, not to exceed the designated limit as set by the county commissioners, in order to facilitate the collection of property taxes.

History:

[63-1304 added 1996, ch. 98, sec. 14, p. 391.]
Idaho Code § 63-3502A — Idaho Code / Title 63 / Chapter 35 / Section 63-3502A
63-3502A LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.
Status: in_force

63-3502A. Levy of tax on annual gross natural gas earnings. There shall be levied against every cooperative natural gas association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of natural gas. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ, Idaho Code, of the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein.

History:

[63-3502A, added 1998, ch. 132, sec. 3, p. 488; am. 2016, ch. 189, sec. 7, p. 519.]
Idaho Code § 63-602 — Idaho Code / Title 63 / Chapter 6 / Section 63-602
63-602 PROPERTY EXEMPT FROM TAXATION.
Status: in_force

63-602. Property exempt from taxation. (1) Property shall be exempt from taxation as provided in titles 21, 22, 25, 26, 31, 33, 39, 41, 42, 49, 50, 67 and 70, Idaho Code, and in chapters 6, 24, 30, 35 and 45, title 63, Idaho Code; provided, that no deduction shall be made in assessment of shares of capital stock of any corporation or association for exemptions claimed under this section, and provided further, that the term "full cash value" wherever used in this act shall mean the actual assessed value of the property as to which an exemption is claimed.

(2) The use of the word "exclusive" or "exclusively" in this chapter shall mean used exclusively for any one (1) or more, or any combination, of the exempt purposes provided hereunder and property used for more than one (1) exempt purpose, pursuant to the provisions of sections 63-602A through 63-602OO, Idaho Code, shall be exempt from taxation hereunder as long as the property is used exclusively for one (1) or more or any combination of the exempt purposes provided hereunder.

(3) All exemptions from property taxation claimed shall be approved annually by the board of county commissioners or unless otherwise provided:

(a) Exemptions pursuant to sections 63-602A, 63-602F, 63-602I, 63-602J, 63-602L(1), 63-602M, 63-602N, 63-602R, 63-602S, 63-602U, 63-602V, 63-602W, 63-602Z, 63-602DD(1), 63-602EE, 63-602OO, 63-2431, 63-3502, 63-3502A and 63-3502B, Idaho Code, do not require application or approval by the board of county commissioners. For all other exemptions in title 63, Idaho Code, the process of applying is as specified in the exemption statutes or, if no process is specified and application is necessary to identify the property eligible for the exemption, annual application is required. Exemptions in other titles require no application.

(b) For exemptions that require an application, provided such exemptions are for property otherwise subject to assessment by the county assessor, the application must be made to the county commissioners by April 15 and the taxpayer and county assessor must be notified of any decision by May 15, unless otherwise provided by law. The decision of the county commissioners and any subsequent assessment notices sent to the taxpayer may be appealed to the county board of equalization pursuant to sections 63-501 and 63-501A, Idaho Code.

(c) For exemptions that require an application, provided such exemptions are for property otherwise subject to assessment by the state tax commission, application for exemption shall be included with the annual operator's statement as required pursuant to section 63-404, Idaho Code. Notice of the decision and its effect on the assessment will be provided in accordance with procedures specified in chapter 4, title 63, Idaho Code. Appeals shall be made to the state tax commission in accordance with section 63-407, Idaho Code.

(4) An owner of property that is intended for a tax-exempt purpose may apply to the board of county commissioners for a provisional property tax exemption, pursuant to section 63-1305C, Idaho Code.

(5) The use of any property receiving an exemption provided in section 63-602B, 63-602C, or 63-602E, Idaho Code, as a polling place pursuant to section 34-302, Idaho Code, or for other election-related purposes authorized by law, shall not be deemed inconsistent with the property's tax-exempt status and shall not affect, impair, or disqualify the property from receiving or maintaining such exemption.

History:

[63-602 added 1996, ch. 98, sec. 7, p. 348; am. 2010, ch. 133, sec. 1, p. 283; am. 2012, ch. 4, sec. 3, p. 7; am. 2014, ch. 20, sec. 1, p. 26; am. 2018, ch. 194, sec. 3, p. 434; am. 2020, ch. 313, sec. 3, p. 890; am. 2023, ch. 149, sec. 1, p. 403; am. 2026, ch. 288, sec. 2, p. 1206.]
Idaho Code § 63-505 — Idaho Code / Title 63 / Chapter 5 / Section 63-505
63-505 PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS.
Status: in_force

63-505. Production of evidence by county officials and others. The board of equalization may require the attendance of any county officer or deputy, who must furnish the board with any information which may be had from the records in his office and which the board may deem necessary in equalizing the assessments, and may also subpoena witnesses and hear evidence in all matters relating to the assessment of property, and may arbitrarily assess the property of any person refusing to appear or testify, and any assessment so made shall be conclusive on all questions of assessment in any court or proceeding.

History:

[63-505 added 1996, ch. 98, sec. 6, p. 345.]
Idaho Code § 63-4203 — Idaho Code / Title 63 / Chapter 42 / Section 63-4203
63-4203 ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
Status: in_force

63-4203. Illegal drug tax imposed on possession of controlled substances. (1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any threshold provided in section 63-4202, Idaho Code.

(2) The tax hereby imposed is calculated at the following rates:

(a) On each gram of marijuana, or each portion of a gram, three dollars and fifty cents ($3.50);

(b) On each gram of other controlled substance sold by weight, or each portion of a gram, two hundred dollars ($200);

(c) On each fifty (50) dosage units of a controlled substance that is not sold by weight, or portion thereof, two thousand dollars ($2,000); and

(d) On a growing marijuana plant, seven hundred seventy-five dollars ($775) per plant. A credit of seven hundred seventy-five dollars ($775) shall be given for the payment of each illegal drug tax on a growing marijuana plant against payment of illegal drug taxes for possession of marijuana harvested from the growing marijuana plant, provided, no credit shall be given unless evidence of payment of illegal drug taxes on a growing marijuana plant is permanently affixed to the marijuana harvested from it.

(3) For the purpose of calculating the illegal drug tax under this chapter, other than for growing marijuana plants, a quantity of controlled substance is measured by the weight of the substance, whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in a person's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.

(4) For the purposes of article VII of the Idaho constitution, the illegal drug taxes imposed in this chapter shall not be held or construed to be a tax on property.

History:

[63-4203, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 3, p. 379; am. 1993, ch. 9, sec. 2, p. 27.]
Idaho Code § 63-3623B — Idaho Code / Title 63 / Chapter 36 / Section 63-3623B
63-3623B AMUSEMENT DEVICES.
Status: in_force

63-3623B. Amusement devices. (a) For purposes of this section the term "amusement device" shall mean all coin, currency, or token operated machines and devices which are used for amusement including, but not limited to, game machines, pool tables, juke boxes, electronic games and similar devices.

(b) In lieu of the imposition of sales tax upon the use of the amusement device, the owner or lessee or person having the right to impose a charge for use of the amusement device must pay an annual permit fee of thirty-five dollars ($35.00) for each such device.

(c) Upon payment of the permit fees, the state tax commission shall issue the permit(s) to the owner or lessee or person having the right to impose a charge for use of the amusement device. Such permit fee may be increased in a proportionate amount by the commission if the state sales tax rate increases.

(d) All applications for a permit renewal must be made to the state tax commission on or before July 1 of each year. Such application shall contain the same information required on an application to secure a seller's permit under this chapter and shall be accompanied by the annual permit fee due for each device.

(e) The state tax commission shall adopt a uniform system of providing, affixing and displaying official decals, labels or other official indicia evidencing that the owner, lessee, or person having the right to impose a charge for the use of the amusement device has paid the annual permit fee for such amusement device. No person subject to a permit fee under this chapter may impose a charge or collect any consideration for use of such amusement device unless such official decal, label, or other official indicia, as required herein, is affixed to such amusement device.

(f) In addition to the penalties set forth above and in section 63-3634, Idaho Code, the state tax commission may assess the following penalties:

(1) If any owner, lessee, or person having the right to impose a charge for the use of any coin, currency or token operated amusement device in this state shall violate any provision of this section or any rule promulgated under this section, the commission may assess penalties, of fifty dollars ($50.00) for each device for failure to pay timely permit sticker fees.

(2) A person who knowingly secures or attempts to secure an amusement device permit sticker under this section by fraud, misrepresentation, or subterfuge or uses any permit issued under this section in a fraudulent manner shall be subject to a penalty of up to twenty-five thousand dollars ($25,000).

(g) The state tax commission shall impose the penalties provided in this section by a notice of deficiency determination in the manner provided in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.

(h) The commission may revoke all permits of any person who operates any amusement device without complying with the provisions of this section. 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.

(i) Permits issued under this section are transferable to another person only after written notice of the transfer is given to the state tax commission.

History:

[63-3623B, added 1986, ch. 299, sec. 1, p. 748; am. 1993, ch. 26, sec. 6, p. 91; am. 1995, ch. 340, sec. 1, p. 1126; am. 1996, ch. 46, sec. 14, p. 136; am. 1997, ch. 62, sec. 6, p. 127.]
Idaho Code § 63-3642 — Idaho Code / Title 63 / Chapter 36 / Section 63-3642
63-3642 SALES AND USE TAX WITHHOLDING — CITY AND COUNTY GOVERNMENTS.
Status: in_force

63-3642. sales and use tax withholding — city and county governments. (1) Any mayor, council, board of commissioners, or any other governing body of a city or county governmental entity that issues an ordinance, resolution, executive order, or proclamation refusing to investigate or enforce any felony provided for in Idaho Code shall not be eligible to receive sales and use tax revenue distributions pursuant to section 63-3638, Idaho Code. Such funds shall be held back until the city or county governmental entity has certified to the state tax commission that such ordinance, resolution, executive order, or proclamation has been repealed or rescinded.

(2) Upon presentation to the attorney general of an authenticated and duly enacted ordinance, resolution, executive order, or proclamation of any mayor, council, board of commissioners, or other governing body of a city or county governmental entity refusing to investigate or enforce any felony provided for in Idaho Code, the attorney general shall notify the state tax commission and the governmental entity of the provisions of this section and provide the governmental entity an opportunity to repeal or rescind the ordinance, resolution, executive order, or proclamation.

(3) If a repeal or rescission is certified within one hundred eighty (180) days of the holdback, the state tax commission shall restore the withheld moneys to the city or county governmental entity. If compliance is not certified within one hundred eighty (180) days, the withheld moneys shall be forfeited and deposited in the general fund by the state tax commission.

History:

[63-3642, added 2023, ch. 119, sec. 1, p. 342.]
Idaho Code § 63-3063 — Idaho Code / Title 63 / Chapter 30 / Section 63-3063
63-3063 COLLECTION BY DISTRAINT NOT EXCLUSIVE.
Status: in_force

63-3063. Collection by distraint not exclusive. The distraint provisions of this act shall not be deemed exclusive but shall be in addition to any and all other existing remedies provided by law for the enforcement of the revenue laws of the state of Idaho.

History:

[63-3063, added 1959, ch. 299, sec. 63, p. 613.]
Idaho Code § 63-3024 — Idaho Code / Title 63 / Chapter 30 / Section 63-3024
63-3024 INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS.
Status: in_force

63-3024. Individuals' tax and tax on estates and trusts. (1) For each taxable year, a tax measured by Idaho taxable income as defined in this chapter is hereby imposed upon every individual, trust, or estate required by this chapter to file a return.

(2)(a) The tax imposed upon individuals, trusts, and estates shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over two thousand five hundred dollars ($2,500).

(b) For taxpayers filing a joint return pursuant to the provisions of section 63-3031, Idaho Code, the tax imposed shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over five thousand dollars ($5,000). For the purposes of this section, a return of a surviving spouse, as defined in section 2(a) of the Internal Revenue Code, and a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return.

(3) For taxable year 2000 and each year thereafter, the state tax commission shall prescribe a factor that shall be used to compute the Idaho income tax thresholds provided in subsection (2) of this section. The factor shall provide an adjustment to the Idaho tax thresholds so that inflation will not result in a tax increase. The Idaho tax thresholds shall be adjusted as follows: multiply the last threshold amount by the percentage (the consumer price index for the calendar year immediately preceding the calendar year to which the adjusted threshold amount will apply divided by the consumer price index for calendar year 1998). For the purpose of this computation, the consumer price index for any calendar year is the average of the consumer price index as of the close of the twelve (12) month period for the immediately preceding calendar year, without regard to any subsequent adjustments, as adopted by the state tax commission. This adoption shall be exempt from the provisions of chapter 52, title 67, Idaho Code. The consumer price index shall mean the consumer price index for all U.S. urban consumers published by the United States department of labor. The state tax commission shall annually include the factor as provided in this subsection to multiply against Idaho taxable income using the thresholds in this section to arrive at that year's Idaho taxable income for tax threshold purposes.

(4) In the case of a trust that is an electing small business trust as defined in section 1361 of the Internal Revenue Code, the special rules for taxation of such trusts contained in section 641 of the Internal Revenue Code shall apply, except that the individual rate provided in subsection (2)(a) of this section shall apply in computing tax due under this chapter.

(5) The state tax commission may promulgate rules defining the conditions upon which such returns shall be filed.

History:

[63-3024, added 2022, 1st E.S., ch. 1, sec. 5, p. 6; am. 2024, ch. 237, sec. 2, p. 824; am. 2025, ch. 13, sec. 3, p. 43.]
Idaho Code § 63-3502C — Idaho Code / Title 63 / Chapter 35 / Section 63-3502C
63-3502C EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION.
Status: in_force

63-3502C. EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION.

(1)(a) The kilowatt-hour tax payable by rate-regulated electric utility companies shall be reduced and shall be exempt from taxation to the extent of kilowatt-hours used for furnishing power for pumping water for irrigation or drainage purposes on lands in the state of Idaho. The reduction shall be in the amount of nine hundred twenty-three millionths of a dollar ($0.000923) per kilowatt-hour billed to each user of power using pumping water for irrigation or drainage purposes. The utility shall determine the credit to which each consumer is entitled by virtue of this exemption and shall refund that amount or credit the amount against the consumer's bills.

(b) The exemption provided for in this section shall accrue to the benefit of the consumer of such power, except in cases where the water so pumped is sold or rented to irrigate lands, in which event the kilowatt-hour taxes associated with generating or delivering power shall be subject to taxation to the extent that such water is sold or rented.

(c) If the consumer is not a customer of the deliverer of electrical power, the kilowatt-hour taxes that would have been due from such utility related to the exemption, if such exemption had not been applied, shall be paid annually for each year in which the exemption is applied directly to the consumer by the utility delivering such electricity for irrigation purposes. To qualify for credit or direct payment, the person or organization at the point of delivery must also be the person or organization pumping water for irrigation purposes and not a distributor or redistributor of electrical power. To receive the benefit of the exemption under this section, each consumer who is not a customer of the deliverer of electrical power must file an application with the state tax commission on or before April 30 each year. The state tax commission shall prescribe by rule the form and information necessary for such application. The procedures described in this section shall be used in determining the benefit to which each consumer is entitled by virtue of this exemption.

(2) The rate-regulated electric utility shall include in its statement filed pursuant to section 63-3503C, Idaho Code, a schedule showing the kilowatt-hours relied on by the utility to provide the exemption provided in this section and a certification that the credits or refunds related to the exemption have been paid or credited. The public utilities commission shall have jurisdiction under the public utilities law to ensure utility compliance with the provisions of this section.

History:

[63-3502C, added 2025, ch. 188, sec. 7, p. 878.]
Idaho Code § 63-4105 — Idaho Code / Title 63 / Chapter 41 / Section 63-4105
63-4105 PROPERTY AND FUNDS — DISPOSITION UPON DISSOLUTION.
Status: in_force

63-4105. Property and funds — Disposition upon dissolution. Title to all machinery, buildings, lands, and property of every kind and nature, belonging to a dissolved district shall immediately upon dissolution be vested in the board of county commissioners as custodians thereof; and thereafter as soon as may be practical the board shall dispose of the same. If the county and/or any incorporated cities are to continue providing the services formerly provided by the dissolved district, then the county commissioners and officials from such cities shall estimate the value of all such property and said property shall be transferred to any cities providing services formerly provided by the dissolved district in direct proportion to the portion of the dissolving districts' total valuation for the preceding calendar year which is located within the city or cities, with the remaining portion of the property going to the county. If the county commissioners and officials from such cities determine that it is advantageous to dispose of the property at public or private sale, all funds arising from such sale or sales shall be deposited in the county treasury in a separate fund, together with other moneys belonging to such district, to be maintained by the treasurer, and from which debts of and claims against said districts shall be paid as hereinafter provided. All funds in the treasury of such district shall be delivered by the treasurer thereof to the treasurer of such county and deposited in a special fund, and all moneys thereafter accruing to such districts from collection of taxes and assessments levied or assessed prior to such dissolution, and all moneys belonging to such district from any source, shall likewise be placed in such special fund. Following the payment of debts and claims against such district, any moneys remaining in such special fund shall be distributed to any incorporated cities located within the boundaries of such district which are providing services formerly provided by such district in proportion to the portion of the total valuation of such district which is located within such cities. All remaining moneys after distribution to such cities shall be transferred to the current expense fund of the county.

If such district is located in more than one (1) county, then all authority vested in the county commissioners under this section shall be vested jointly in the several commissioners; provided, however, that any special fund established for the deposit of moneys accruing to such district shall be established in the treasury of the county which contains the greatest portion of the preceding year's valuation of the dissolved district and any property or moneys to be transferred to a county current expense fund shall be distributed to the counties in proportion to the portion of the valuation of the district which is located within each county but not including the valuation of any incorporated city which is providing services formerly provided by such district.

History:

[63-4105, added 1987, ch. 87, sec. 1, p. 166.]
Idaho Code § 63-3635 — Idaho Code / Title 63 / Chapter 36 / Section 63-3635
63-3635 COLLECTION AND ENFORCEMENT.
Status: in_force

63-3635. Collection and enforcement. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048, 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this act, and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as sales and use tax liens and proceedings.

History:

[63-3635, added 1965, ch. 195, sec. 35, p. 408; am. 1982, ch. 279, sec. 2, p. 711; am. 1991, ch. 2, sec. 5, p. 15; am. 1993, ch. 26, sec. 8, p. 92; am. 1995, ch. 54, sec. 7, p. 127; am. 1996, ch. 46, sec. 16, p. 139.]
Idaho Code § 63-3616 — Idaho Code / Title 63 / Chapter 36 / Section 63-3616
63-3616 TANGIBLE PERSONAL PROPERTY.
Status: in_force

63-3616. Tangible personal property. (a) The term "tangible personal property" means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.

(b) The term "tangible personal property" includes any computer software except the following: custom computer programs; computer software that is delivered electronically; remotely accessed computer software; and computer software that is delivered by the load and leave method where the vendor or its agent loads the software at the user's location but does not transfer any tangible personal property containing the software to the user. As used in this subsection, the term "remotely accessed computer software" means computer software that a user accesses over the internet, over private or public networks, or through wireless media, where the user has only the right to use or access the software by means of a license, lease, subscription, service or other agreement. Notwithstanding the foregoing exclusions of certain types of computer software from the definition of tangible personal property, tangible personal property shall include computer software that constitutes digital music, digital books, digital videos and digital games when the purchaser has a permanent right to use such software and, regardless of the method of delivery or access. If the right to use digital music, digital books, digital videos or digital games is conditioned upon continued payment from the purchaser it is not a permanent right of use.

(i) As used in this subsection, the term "computer software" means any computer program, part of a program or any sequence of instructions for automatic data processing equipment or information stored in an electronic medium.

(ii) As used in this subsection, the term "custom computer program" means any computer software, as defined in this subsection, which is written or prepared exclusively for a customer and includes those services represented by separately stated charges for the modification of existing prewritten programs when the modifications are written or prepared exclusively for a customer. The term does not include a "canned" or prewritten program which is held or existing for general or repeated sale, lease or license, even if the program was initially developed on a custom basis or for in-house use. Modification to an existing prewritten program to meet the customer's needs is custom computer programming only to the extent of the modification, and only to the extent that the actual amount charged for the modification is separately stated on invoices, statements, and other billing documents supplied to the purchaser.

(c) The term "tangible personal property" does not include advertising space when sold to an advertiser or its agent by the publisher of the newspaper or the magazine in which the advertisement is displayed or circulated.

History:

[63-3616, added 1965, ch. 195, sec. 16, p. 408; am. 1986, ch. 192, sec. 1, p. 488; am. 1993, ch. 26, sec. 2, p. 88; am. 1998, ch. 50, sec. 1, p. 201; am. 2013, ch. 271, sec. 1, p. 707; am. 2014, ch. 340, sec. 1, p. 858; am. 2015, ch. 202, sec. 1, p. 615.]
Idaho Code § 63-3807 — Idaho Code / Title 63 / Chapter 38 / Section 63-3807
63-3807 MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM.
Status: in_force

63-3807. Meetings — Call for hearings — Office — Quorum. The first board shall meet within thirty (30) days after its appointment to organize. The board shall meet annually at the state capitol at a date to be determined by the board and shall hold hearings and meetings at the call of the chairman or a majority of the board. The principal office of the board shall be in Ada county, but the board or any of its members may sit and hold hearings at any other place within the state. A majority of the board shall constitute a quorum for the transaction of any official business other than the conduct of hearings and the board may act even though one (1) position on the board is vacant.

History:

[63-3807, added 1969, ch. 453, sec. 7, p. 1195; am. 2001, ch. 183, sec. 30, p. 638.]
Idaho Code § 63-408 — Idaho Code / Title 63 / Chapter 4 / Section 63-408
63-408 REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR.
Status: in_force

63-408. Reexamination of value — Complaint by assessor. The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county.

History:

[63-408 added 1996, ch. 98, sec. 5, p. 339.]
Idaho Code § 63-1503 — Idaho Code / Title 63 / Chapter 15 / Section 63-1503
63-1503 CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT.
Status: in_force

63-1503. Contractor for public works to pay or secure taxes — Agreement. Every contract for the construction of public works by a contracting unit of this state shall contain substantially the following provisions:

The contractor, in consideration of securing the business of erecting or constructing public works in this state, recognizing that the business in which he is engaged is of a transitory character, and that in the pursuit thereof, his property used therein may be without the state when taxes, excises, or license fees to which he is liable become payable, agrees:

1. To pay promptly when due all taxes, (other than on real property), excises and license fees due to the state, its subdivisions, and municipal and quasi-municipal corporations therein, accrued or accruing during the term of this contract, whether or not the same shall be payable at the end of such term;

2. That if the said taxes, excises, and license fees are not payable at the end of said term, but liability for the payment thereof exists, even though the same constitute liens upon his property, to secure the same to the satisfaction of the respective officers charged with the collection thereof; and

3. That, in the event of his default in the payment or securing of such taxes, excises, and license fees, to consent that the department, officer, board, or taxing unit entering into this contract may withhold from any payment due him hereunder the estimated amount of such accrued and accruing taxes, excises, and license fees for the benefit of all taxing units to which said contractor is liable.

History:

[63-1503, added 1937, ch. 246, sec. 3, p. 440.]
Idaho Code § 63-3622C — Idaho Code / Title 63 / Chapter 36 / Section 63-3622C
63-3622C MOTOR FUELS SUBJECT TO TAX.
Status: in_force

63-3622C. Motor fuels subject to tax. There are exempted from the taxes imposed by this chapter purchases which are subject to the motor fuels tax imposed by chapter 24, title 63, Idaho Code, and purchases upon which motor fuels taxes have actually been paid and the sale or use of any fuel which is subsequently transported outside the state for use thereafter outside the state. Nothing in this chapter shall be construed to authorize the imposition of a tax on fuel brought into this state in the fuel tanks of motor vehicles or railroad locomotives in interstate commerce.

History:

[63-3622C, added 1984, ch. 239, sec. 4, p. 577; am. 1985, ch. 35, sec. 1, p. 69; am. 1987, ch. 18, sec. 7, p. 25; am. 1999, ch. 42, sec. 5, p. 90.]
Idaho Code § 63-3623A — Idaho Code / Title 63 / Chapter 36 / Section 63-3623A
63-3623A TAXES AS STATE MONEY.
Status: in_force

63-3623A. Taxes as state money. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.

History:

[63-3623A, added 1983, ch. 220, sec. 2, p. 616.]
Idaho Code § 63-3620A — Idaho Code / Title 63 / Chapter 36 / Section 63-3620A
63-3620A REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS.
Status: in_force

63-3620A. Revocation, suspension or expiration of permits held by persons not actively engaged in business. (1) A permit shall be held only by persons actively engaged in making sales subject to tax under this chapter. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation. The state tax commission may revoke the permit of a person not actively engaged in making sales subject to tax under this chapter.

(2) 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.

(3) A permit held by a person who, for a period of twelve (12) consecutive months, reports no sales 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.

(4) The state tax commission may provide by rule for the temporary suspension of permits held by persons engaged in seasonal business or who may otherwise temporarily not be actively engaged in the business of making sales subject to tax under this chapter.

History:

[63-3620A, added 1988, ch. 86, sec. 2, p. 172; am. 1996, ch. 46, sec. 6, p. 125; am. 1996, ch. 210, sec. 2, p. 682.]
Idaho Code § 63-3634A — Idaho Code / Title 63 / Chapter 36 / Section 63-3634A
63-3634A AUTHORITY TO ENTER AGREEMENTS.
Status: in_force

63-3634A. Authority to enter agreements. Notwithstanding the provisions of section 63-3634 or 63-3076, Idaho Code, relating to confidentiality, the state tax commission may enter into a written agreement with the Idaho transportation department providing for exchange of information as both the commission and the department may find necessary to implement the letter and intent of this chapter or the laws relating to the registration of motor vehicles and the issuing of driver's licenses in this state. The state tax commission is not authorized by this section to disclose any financial information from any tax return filed with the state tax commission other than whether or not an individual filed a resident or nonresident return.

History:

[63-3634A, added 1988, ch. 314, sec. 1, p. 972; am. 2023, ch. 9, sec. 2, p. 33.]
Idaho Code § 63-3045A — Idaho Code / Title 63 / Chapter 30 / Section 63-3045A
63-3045A ASSESSMENT OF TAX.
Status: in_force

63-3045A. Assessment of tax. (1) Except as provided in subsection (2) of this section, no tax commission activities to enforce collection of tax may be conducted, nor may a proceeding to collect a tax be instituted, until taxes are assessed in accordance with the provisions of this section.

(a) Taxes and related interest, including revisions for mathematical errors, are assessed immediately upon receipt of a tax return, amended return or other consent signed by the taxpayer or the taxpayer's authorized representative showing the taxes due. The tax commission may presume that the signature is the signature of the taxpayer or the taxpayer's authorized representative until the contrary is established by a preponderance of the evidence.

(b) In the event that the amount of tax is understated on the taxpayer's return due to a mathematical error, the state tax commission shall notify the taxpayer that an amount of tax in excess of that shown on the return is due and has been asserted. Such a notice of additional tax due shall not be considered a notice of a deficiency nor shall the taxpayer have any right of protest or appeal as in the case of a deficiency based on such notice, and the assessment and collection of the amount of tax erroneously omitted in the return is not prohibited by any provision of this chapter.

(c) Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of receipt of payment, notwithstanding any other provisions of this chapter.

(d) For all other purposes of this chapter, a tax is deemed assessed when:

(i) A taxpayer fails to file a protest with the state tax commission within the time prescribed in section 63-3045, Idaho Code, or an action in district court or the board of tax appeals within the time prescribed in subsection (a) of section 63-3049, Idaho Code; or

(ii) Upon conclusion of any such proceeding for any amount upheld at that conclusion of such proceeding.

(2) An assessment is not required before the tax commission may conduct audits and investigations or make inquiries of taxpayers or other persons relating to matters within the tax commission's jurisdiction. The making of an assessment is not required before the tax commission may file a judicial action under section 63-3030A or 63-3064, Idaho Code, or actions for injunctive or declaratory relief.

(3) When taxes and related interest have been assessed, the state tax commission shall create a record of assessment by recording the liability of the taxpayer along with an identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment. The record of an assessment shall be kept and maintained in a record in the office of the state tax commission in accordance with rules prescribed by the state tax commission. Upon request of the taxpayer, the state tax commission shall furnish the taxpayer a copy of the record of assessment.

(4) Penalties and additions to tax in the case of a deficiency shall be assessed in the same manner as the taxes and related interest.

History:

[63-3045A, added 1970, ch. 222, sec. 8, p. 621; am. 1987, ch. 86, sec. 1, p. 162; am. 1999, ch. 34, sec. 2, p. 72; am. 2006, ch. 195, sec. 5, p. 607.]
Idaho Code § 63-1010 — Idaho Code / Title 63 / Chapter 10 / Section 63-1010
63-1010 DEEDS UPON REDEMPTION.
Status: in_force

63-1010. Deeds upon redemption. In all cases where real property has been or may hereafter be sold for delinquency and a deed has been issued to the county therefor, and redemption has been made in the manner provided and in accordance with the provisions of section 63-1007, Idaho Code, the county tax collector, must issue a deed to the redemptioner; and upon the giving of such deed, such tax deed so issued to the county and the delinquency and tax sale upon which the same is based and all delinquencies and sales for prior year delinquencies shall become null and void, and all right, title and interest acquired by the county, under and by virtue of such tax deed, or tax sales, or delinquencies, shall cease and terminate.

History:

[63-1010 added 1996, ch. 98, sec. 11, p. 386.]
Idaho Code § 63-1307 — Idaho Code / Title 63 / Chapter 13 / Section 63-1307
63-1307 TRANSMISSION OF FUNDS TO STATE TREASURER.
Status: in_force

63-1307. Transmission of funds to state treasurer. All moneys required under the provisions of this title to be transmitted to the state treasurer shall be transmitted at the expense of the county.

History:

[63-1307 added 1996, ch. 98, sec. 14, p. 392.]
Idaho Code § 63-3006 — Idaho Code / Title 63 / Chapter 30 / Section 63-3006
63-3006 CORPORATION.
Status: in_force

63-3006. Corporation. The term "corporation" includes any corporation formed under the laws of any government, any common law trust and any association of whatever kind other than a partnership. "Corporation" also includes any entity classified or taxed as a corporation pursuant to section 7701 or 7704 of the Internal Revenue Code and the regulations of the U.S. department of the treasury issued thereunder.

History:

[63-3006, added 1959, ch. 299, sec. 6, p. 613; am. 1998, ch. 55, sec. 2, p. 209; am. 1999, ch. 60, sec. 1, p. 156.]
Idaho Code § 63-3086 — Idaho Code / Title 63 / Chapter 30 / Section 63-3086
63-3086 PERSONS EXEMPT FROM TAX.
Status: in_force

63-3086. Persons exempt from tax. This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code.

History:

[63-3086, added 1959, ch. 303, sec. 5, p. 654.]
Idaho Code § 63-401 — Idaho Code / Title 63 / Chapter 4 / Section 63-401
63-401 OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.
Status: in_force

63-401. Operating property assessed by state tax commission. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.

History:

[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]
Idaho Code § 63-3102 — Idaho Code / Title 63 / Chapter 31 / Section 63-3102
63-3102 AUTHORITY TO BORROW MONEY.
Status: in_force

63-3102. Authority to borrow money. Any taxing district shall have power from time to time by resolution to borrow money and issue revenue anticipation bonds or notes, bearing interest at such rate as may be determined by the governing board, and maturing not more than one (1) year from the date thereof, for the purpose of providing funds in anticipation of the collection of taxes of the current fiscal year, in anticipation of the distribution of state appropriated funds, and in anticipation of other revenues of any nature, for the year in which said revenue anticipation bonds or notes are issued, exclusive of taxes required to be raised to pay the principal of outstanding bonded indebtedness of the taxing district, the proceeds of such bonds or notes to be used for the purpose for which said taxes are levied or such funds or other revenues are appropriated. The amount authorized to be borrowed by means of such revenue anticipation bonds or notes shall not exceed seventy-five per cent (75%) of the taxes levied for the current fiscal year and not yet collected by said taxing district, seventy-five per cent (75%) of the anticipated distribution from the public school income fund not yet collected for the current fiscal year, and seventy-five per cent (75%) of other revenues anticipated, as shown by the budget duly adopted by the taxing district and certified in accordance with section 63-804, Idaho Code, and not yet collected for the fiscal year. If the tax levy or budget for any fiscal year has not been completed, then the amount of revenue anticipation bonds or notes issued in anticipation of taxes, state funds, or other revenues to be levied for such fiscal year shall not exceed seventy-five per cent (75%) of the taxes levied or state funds or other revenues received by said taxing district in the previous fiscal year. In determining the amount of revenue anticipation bonds or notes which may be issued, the governing body shall declare in the resolution providing for the issuance of such bonds or notes the amount of taxes levied or state funds or other revenues anticipated for the current fiscal year and the amount of such taxes or state funds or other revenues anticipated not yet collected by said taxing district, or in the event that the tax levy or budget for the fiscal year has not been completed, the governing authority shall declare in the resolution providing for the issuance of such revenue anticipation bonds or notes the amount of taxes levied or state funds or other revenues received by said taxing district in the previous fiscal year. In each instance, taxes raised or to be raised to pay the principal of outstanding bonded indebtedness of the taxing district shall not be included in the amount of taxes or state funds or other revenues anticipated against which such revenue anticipation bonds or notes are authorized to be issued. Such revenue anticipation bonds or notes shall be negotiable instruments, and the full faith, credit and resources of the taxing district shall be pledged for the payment of the same. Such bonds or notes shall be issued in such form and detail as shall be determined by the governing authority of the taxing district by resolution duly adopted.

History:

[63-3102, added 1933, ch. 160, sec. 2, p. 266; am. 1980, ch. 61, sec. 11, p. 124; am. 1986, ch. 33, sec. 1, p. 104; am. 1988, ch. 116, sec. 1, p. 212; am. 1996, ch. 322, sec. 64, p. 1092.]
Idaho Code § 63-3622GG — Idaho Code / Title 63 / Chapter 36 / Section 63-3622GG
63-3622GG AIRCRAFT.
Status: in_force

63-3622GG. Aircraft. There is exempted from the taxes imposed by this chapter:

(1) The sale, lease, purchase, or use of aircraft primarily used to provide passenger or freight services for hire as a common carrier only if:

(a) The person operates the aircraft under the authority of the laws of this state, the United States or any foreign government; and

(b) The aircraft is used to provide services indiscriminately to the public; and

(c) The aircraft itself transports the person or property from one (1) location on the ground or water to another.

(2) The sale, lease, purchase or use of aircraft primarily used for air ambulance services.

(3) The sale, lease or purchase of aircraft for use outside this state by nonresidents, even though delivery be made within this state, but only when:

(a) The aircraft will be taken from the point of delivery to a point outside this state;

(b) The aircraft will not be used in this state more than ninety (90) days in any twelve (12) month period.

(4) Repair and replacement materials and parts installed in or affixed or applied to, or sold, leased or purchased to be installed in or affixed or applied to, aircraft in connection with the remodeling, repair or maintenance of aircraft described under subsections (1), (2), (5), and (6) of this section and industry standard, federal aviation administration (FAA) approved materials, parts and components installed on nonresident privately owned aircraft by qualified employees of an FAA-approved Idaho repair station are exempt. Tools and equipment utilized in performing such remodeling, repair or maintenance are not exempt.

(5) The sale, lease, purchase or use of fixed-wing aircraft primarily used as an air tactical group supervisor platform under contract with a governmental entity for wildfire activity.

(6) The sale, lease, purchase, or use of aircraft primarily used for agricultural spraying, dusting, seeding, livestock and predatory animal control, or forest and wildlife conservation.

History:

[63-3622GG, added 1988, ch. 352, sec. 2, p. 1053; am. 1994, ch. 44, sec. 1, p. 72; am. 2001, ch. 98, sec. 1, p. 247; am. 2003, ch. 9, sec. 3, p. 21; am. 2009, ch. 91, sec. 2, p. 268; am. 2012, ch. 47, sec. 1, p. 142; am. 2016, ch. 326, sec. 1, p. 907; am. 2020, ch. 332, sec. 1, p. 966.]
Idaho Code § 63-2470 — Idaho Code / Title 63 / Chapter 24 / Section 63-2470
63-2470 ENFORCEMENT OF LICENSING PROVISIONS.
Status: in_force

63-2470. enforcement of licensing provisions. (1) A licensee may cancel his license at any time without prejudice, unless the commission has issued a notice of revocation letter to the licensee. If the licensee cancels his license after receiving a notice of revocation, then the cancellation will be treated as a revocation.

(2) All licenses issued under this chapter may be held only by persons actively engaged in activities requiring a license under this chapter. Any person not so engaged shall surrender his license to the commission for cancellation. A person is actively engaged in activities requiring a license under this chapter when such person is:

(a) A distributor:

(i) Purchasing, selling or otherwise transferring motor fuel or other petroleum products or gaseous fuel decals; or

(ii) Reporting receipts, disbursements or other transactions subject to the motor fuel tax, transfer fee or gaseous fuel decals;

(b) An international fuel tax agreement (IFTA) licensee accruing reportable distance and fuel use in any IFTA jurisdiction. The IFTA licensee is not actively engaged in these activities when the requirements for cancellation or denial of renewal are met according to the IFTA articles of agreement, article III, section R345, license renewal (revised July 2013).

(3) A license authorized under this chapter may be denied, revoked or suspended when:

(a) The licensee or applicant fails to comply with the motor fuels laws of this state or any other jurisdiction; or

(b) The licensee does not maintain any required bond; or

(c) The licensee is not actively engaged in the activities identified in subsection (2) of this section for twelve (12) consecutive months.

(4) An IFTA licensee may appeal the denial, cancellation or revocation of an IFTA license following the procedure in the IFTA articles of agreement, article XIV (revised July 2013). The decision of the state tax commission is final and must be issued pursuant to section 63-3045B, Idaho Code, using a thirty (30) day appeal period.

(5) When the state tax commission decides to deny, cancel or revoke a distributor license, it shall immediately notify the person of that decision at the person's last known address. The notice must be accompanied by an explanation of the specific reason for the decision and the right to appeal the decision. Within sixty-three (63) days after the notice is mailed, the person may file a protest in writing requesting a review of the decision. The appeal must contain legal or factual reasons why the person disagrees with the decision. The person may not make any proceedings at court or other action until the appeal rights relating to the decision have become final.

(6) The decision of the state tax commission is final and must be issued pursuant to section 63-3045B, Idaho Code.

(7) The distributor may only appeal the denial of a properly completed application. When any of the required information is not provided, the state tax commission may consider the application incomplete and request additional information, return the application or deny the application.

(8) A person will not be issued a distributor license after one has previously been revoked, unless the state tax commission is satisfied that the former holder of the license will comply with all the requirements of this chapter and correct any other violations of this chapter upon which the revocation was based. All bonding requirements for the reinstated licensee must be met. A bond waiver may not be requested for five (5) years after the reinstatement of the license. A reinstated distributor's bond is not subject to the maximum bonding limits in section 63-2428, Idaho Code, but may not exceed the estimated tax liability for six (6) months.

(9) When a license is revoked within one (1) year of a previous revocation, there is no right to appeal the second revocation.

History:

[63-2470, added 2015, ch. 38, sec. 16, p. 87.]
Idaho Code § 63-4206 — Idaho Code / Title 63 / Chapter 42 / Section 63-4206
63-4206 CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE.
Status: in_force

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

(2) No commissioner, deputy, clerk, agent or employee of the commission, and no person formerly holding such a position, may divulge or make known to any person any information obtained from a person applying to purchase or purchasing illegal drug tax stamps or seeking a redetermination by the commission of an assessment for illegal drug taxes or penalties imposed in this chapter. Any person violating this provision shall be guilty of a felony and upon conviction shall forfeit his office or employment and shall be punished by a fine of not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), or by imprisonment for not more than five (5) years; provided, any information obtained from a person seeking a redetermination of an assessment for taxes or penalties may be used within the commission or in any action in court brought for the collection, remission, cancellation or refund, in whole or in part of the taxes or penalties. Provided further, the provisions of this section do not prohibit exchanges of information within the commission necessary for the processing of purchases of illegal drug tax stamps.

(3) Notwithstanding any other provision of Idaho law, no information obtained by the commission from a person applying to purchase or purchasing illegal drug tax stamps or seeking a redetermination by the commission of an assessment for illegal drug taxes or penalties imposed in this chapter, may be used against him in any criminal proceeding or for investigatory purposes leading to other evidence of a crime unless it is independently obtained; otherwise, nothing in this chapter provides immunity of any kind to any person from criminal prosecution under Idaho law.

(4) The provisions of this section do not prohibit the commission from publishing statistics that do not disclose the identity of persons purchasing illegal drug stamps or the actual contents of particular applications, reports, forms or returns.

History:

[63-4206, added 1990, ch. 179, sec. 6, p. 381.]
Idaho Code § 63-2431 — Idaho Code / Title 63 / Chapter 24 / Section 63-2431
63-2431 TAX IN LIEU OF ALL OTHER TAXES IMPOSED.
Status: in_force

63-2431. Tax in lieu of all other taxes imposed. The taxes imposed by this chapter shall be in lieu of all other excise taxes, license fees or property taxes imposed upon motor fuels by this state or any political subdivision of this state.

History:

[63-2431, added 1983, ch. 158, sec. 4, p. 454; am. 2011, ch. 6, sec. 7, p. 18.]
Idaho Code § 63-2809 — Idaho Code / Title 63 / Chapter 28 / Section 63-2809
63-2809 ASSESSMENT BOOK.
Status: in_force

63-2809. Assessment book. The assessor must prepare at the time of the preparation of the general assessment book, another assessment book called the assessment book of the net profits of mines, alphabetically arranged, in which must be listed the net profits of all the mines in his county, and in which must be specified in separate columns and under appropriate heads:

1. The name of the owner or owners of the mines.

2. The name, description and location of the mine.

3. The number of tons extracted during the year.

4. The gross yield or value in dollars and cents.

5. The actual cost of extracting the same from the mine.

6. The actual cost of transportation to the place of reduction or sale.

7. The actual cost of reduction or sale.

8. The cost of construction of betterments and repair of mines and reduction works during the year.

9. The net profits in dollars.

10. The total amount of taxes.

History:

[(63-2809) 1903, p. 4, sec. 3; reen. R.C. & C.L., sec. 1870; C.S., sec. 3368; I.C.A., sec. 61-2309.]
Idaho Code § 63-311 — Idaho Code / Title 63 / Chapter 3 / Section 63-311
63-311 COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
Status: in_force

63-311. Completion and delivery of subsequent and missed property rolls. (1) The assessor shall assess all personal property and all improvements to real property except as otherwise provided in section 63-317, Idaho Code, which have been completed or discovered between the fourth Monday of June and the fourth Monday of November and which were not included on the property roll delivered on the fourth Monday of June, and shall enter such assessments on the subsequent property roll to be delivered to the clerk of the board on the fourth Monday of November of the current year.

(2) If other real or personal property is discovered and assessed between the fourth Monday of November and December 31st, it shall be assessed and entered on the missed property roll to be delivered to the clerk of the board on the first Monday of January of the following year.

(3) Personal property coming into the state from without the state after the first day of January shall be assessed as of the date of its entry into the state as follows; if before the first day of April, for its full market value for assessment purposes; if on the first day of April and before the first day of July, for three-fourths (3/4) of its full market value for assessment purposes; if on the first day of July and before the first day of October, for one-half (1/2) of its full market value for assessment purposes; and if on the first day of October and on or before the thirty-first day of December, for one-fourth (1/4) of its full market value for assessment purposes, and the taxes so levied thereupon shall be a first and prior lien on such property from the date of its entry into the state so assessed, and upon all other personal or real property, belonging to the same owner, and no personal property of any kind shall be exempt from such lien.

History:

[63-311 added 1996, ch. 98, sec. 4, p. 331.]
Idaho Code § 63-3622V — Idaho Code / Title 63 / Chapter 36 / Section 63-3622V
63-3622V BULLION.
Status: in_force

63-3622V. Bullion. There is exempted from the taxes imposed by this chapter:

(a) The sale of precious metal bullion or the sale of monetized bullion.

(b) For purposes of this section, "precious metal bullion" means any elementary precious metal which has been put through a process of smelting or refining including, but not limited to, gold, silver, platinum, rhodium, and chromium, and which is in such state or condition that its value depends upon its contents and not upon its form.

(c) For purposes of this section, "monetized bullion" means coins or other forms of money manufactured from gold, silver, or other metals and heretofore, now, or hereafter used as a medium of exchange under the laws of this state, the United States, or any foreign nation, but shall not include coins or money sold to be manufactured into jewelry or works of art.

History:

[63-3622V, added 1984, ch. 239, sec. 23, p. 583.]
Idaho Code § 63-216 — Idaho Code / Title 63 / Chapter 2 / Section 63-216
63-216 NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.
Status: in_force

63-216. No state property tax when sales tax is in force. In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted in section 9, article VII, of the constitution of the state of Idaho.

History:

[63-216 added 1996, ch. 98, sec. 3, p. 325.]
Idaho Code § 63-2563 — Idaho Code / Title 63 / Chapter 25 / Section 63-2563
63-2563 COLLECTION AND ENFORCEMENT.
Status: in_force

63-2563. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, 63-3040, 63-3042 through 63-3045B, 63-3047 through 63-3065A, 63-3068, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for the enforcement of this act and collection of any amounts due under this act and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as tobacco products tax liens and proceedings. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.

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

History:

[63-2563, added 1974, ch. 173, sec. 3, p. 1432; am. 2007, ch. 10, sec. 8, p. 19; am. 2014, ch. 230, sec. 3, p. 591; am. 2018, ch. 48, sec. 2, p. 124.]
Idaho Code § 63-3061 — Idaho Code / Title 63 / Chapter 30 / Section 63-3061
63-3061 SUCCESSIVE SEIZURES.
Status: in_force

63-3061. Successive seizures. Whenever any property which is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which distraint or seizure is made, the sheriff or agent of the state tax commission, may thereafter, and as often as the same may be necessary, proceed to seize and sell in like manner any other property liable to seizure of the taxpayer against whom such claim exists, until the amount due from such taxpayer, together with all expenses, is fully paid.

History:

[63-3061, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 22, p. 622; am. 2004, ch. 28, sec. 5, p. 48.]
Idaho Code § 63-1106 — Idaho Code / Title 63 / Chapter 11 / Section 63-1106
63-1106 SALE OF ADDITIONAL PROPERTY.
Status: in_force

63-1106. Sale of additional property. In the event that the property seized does not bring sufficient money to pay the property taxes and costs, the tax collector shall direct the sheriff to seize and sell additional property liable for the property tax, pursuant to section 63-1012(1), Idaho Code.

History:

[63-1106 added 1996, ch. 98, sec. 12, p. 389.]
Idaho Code § 63-3023 — Idaho Code / Title 63 / Chapter 30 / Section 63-3023
63-3023 TRANSACTING BUSINESS.
Status: in_force

63-3023. Transacting business. Subject only to the limitations of the constitutions of the United States and of the state of Idaho, the term "transacting business" shall include owning or leasing, whether as lessor or lessee, of any property, including real and personal property, located in this state, or engaging in or the transacting of any activity in this state, for the purpose of or resulting in economic or pecuniary gain or profit.

History:

[63-3023, added 1959, ch. 299, sec. 23, p. 613; am. 1961, ch. 328, sec. 6, p. 622; am. 1988, ch. 197, sec. 1, p. 375; am. 1995, ch. 111, sec. 17, p. 360; am. 2007, ch. 59, sec. 1, p. 141.]
Idaho Code § 63-3021A — Idaho Code / Title 63 / Chapter 30 / Section 63-3021A
63-3021A CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME.
Status: in_force

63-3021A. Calculation of net operating loss when taxable income is determined by excess inclusion income. When, pursuant to section 63-3011B, Idaho Code, taxable income for any tax year is determined by the amount of excess inclusion income taxable as determined by Internal Revenue Code section 860E, and when the taxpayer would incur a net operating loss or would be entitled to carry forward a net operating loss pursuant to section 63-3022, Idaho Code, except for the effect of the excess inclusion income reported for that tax year, the net operating loss incurred in that tax year or carried forward from an earlier tax year may be taken as deductions in other tax years, subject to the provisions of subsections (b) and (c) of section 63-3022, Idaho Code. In computing the net operating loss that may be used in another tax year, the excess inclusion income recognized as taxable income shall be deducted from gross income or taxable income, as provided by treasury regulation 1.860E-1(a)(1).

History:

[63-3021A, added 2014, ch. 74, sec. 1, p. 192.]
Idaho Code § 63-3622DD — Idaho Code / Title 63 / Chapter 36 / Section 63-3622DD
63-3622DD PARTS FOR RAILROAD ROLLING STOCK.
Status: in_force

63-3622DD. Parts for railroad rolling stock. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is parts, material or equipment used to rebuild or remanufacture railroad rolling stock exempt from tax under section 63-3622CC, Idaho Code.

History:

[63-3622DD, added 1986, ch. 180, sec. 3, p. 478.]
Idaho Code § 63-3036 — Idaho Code / Title 63 / Chapter 30 / Section 63-3036
63-3036 STATE WITHHOLDING TAX FOR FARMERS.
Status: in_force

63-3036. State withholding tax for farmers. (1) Every farmer who is an employer required by the provisions of the Internal Revenue Code to withhold, collect, and pay income tax on wages paid by such employer to any employee shall at the time of the payment of wages, salaries, bonuses or other emoluments to an employee, deduct and retain therefrom an amount determined in accordance with section 63-3035, Idaho Code, and the amount so withheld and deducted shall be held by said farmer-employer in trust for the state of Idaho and for the payment thereof to the state tax commission. Provided, that no tax need be withheld from an employee whose wages, salaries, bonuses and other emoluments total less than one thousand dollars ($1,000) for the tax year.

(2) The tax so withheld by a farmer-employer subject to this section shall be paid to the state tax commission on or before the date required by subsection (b)(1) of section 63-3035, Idaho Code.

(3) The farmer-employer shall deliver to the state tax commission a return upon such form as shall be prescribed by said state tax commission showing the amounts of wages, salaries, bonuses or other emoluments paid to his employee, the amount deducted therefrom in accordance with this section, and such other pertinent and necessary information as the state tax commission may require on or before the date payments required by this section are due.

(4) The farmer-employer making such a deduction as provided for in this section shall furnish to the employee annually, but not later than thirty (30) days after the end of the calendar year, a record of the amount of the tax withheld from such employee on forms to be prescribed, prepared and furnished by the state tax commission and at the same time every employer shall file a copy thereof with the state tax commission. The provisions of subsections (d), (e), (f), (g) and (h) of section 63-3035, Idaho Code, shall be applicable to the tax withheld by the farmer-employer under this section.

History:

[63-3036, added 1959, ch. 299, sec. 36, p. 613; am. 1965, ch. 316, sec. 8, p. 880; am. 1967, ch. 294, sec. 7, p. 828; am. 1969, ch. 319, sec. 13, p. 982; am. 1990, ch. 34, sec. 3, p. 52; am. 1991, ch. 7, sec. 3, p. 23; am. 1993, ch. 5, sec. 2, p. 19; am. 1994, ch. 39, sec. 4, p. 64; am. 1998, ch. 230, sec. 4, p. 786; am. 1999, ch. 41, sec. 2, p. 83; am. 2000, ch. 26, sec. 7, p. 51; am. 2005, ch. 23, sec. 6, p. 70.]
Idaho Code § 63-511 — Idaho Code / Title 63 / Chapter 5 / Section 63-511
63-511 APPEALS FROM COUNTY BOARD OF EQUALIZATION.
Status: in_force

63-511. Appeals from county board of equalization. (1) Any time within thirty (30) days after mailing of notice of a decision of the board of equalization, or pronouncement of a decision announced at a hearing, an appeal of any act, order or proceeding of the board of equalization, or the failure of the board of equalization to act may be taken to the board of tax appeals. Such appeal may only be filed by the property owner, the assessor, the state tax commission or by a person aggrieved when he deems such action illegal or prejudicial to the public interest. Nothing in this section shall be construed so as to suspend the payment of property taxes pending said appeal.

(2) Notice of such appeal stating the grounds therefor shall be filed with the county auditor, who shall forthwith transmit to the board of tax appeals a copy of said notice, together with a certified copy of the minutes of the proceedings of the board of equalization resulting in such act, order or proceeding, or a certificate to be furnished by the clerk of the board that said board of equalization has failed to act in the time required by law on any complaint, protest, objection, application or petition in regard to assessment of the complainant's property, or a petition of the state tax commission. The county auditor shall also forthwith transmit all evidence taken in connection with the matter appealed. The county auditor shall submit all such appeals to the board of tax appeals within thirty (30) days of being notified of the appeal. The board of tax appeals may receive further evidence and will hear the appeal as provided in chapter 38, title 63, Idaho Code.

(3) Any appeal that may be taken to the board of tax appeals may, during the same time period, be taken to the district court for the county in which the property is located.

(4) In any appeal taken to the board of tax appeals or the district court pursuant to this section, the burden of proof shall fall upon the party seeking affirmative relief to establish that the valuation from which the appeal is taken is erroneous, or that the board of equalization erred in its decision regarding a claim that certain property is exempt from taxation, the value thereof, or any other relief sought before the board of equalization; provided, however, that the burden of proof shall fall upon the party seeking an increase in taxable value if the increase in value exceeds ten percent (10%) of the value from the previous year, and the increase was due in part to an assessment of the taxable value that resulted from the assessor failing to use the equalization methods required pursuant to section 63-208, Idaho Code. A preponderance of the evidence shall suffice to sustain the burden of proof. The burden of going forward with the evidence shall shift as in other civil litigation. The board of tax appeals or the district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The board of tax appeals or the court may affirm, reverse, modify or remand any order of the board of equalization, and shall grant other relief, invoke such other remedies, and issue such orders in accordance with its decision, as appropriate.

History:

[63-511 added 1996, ch. 98, sec. 6, p. 347; am. 1999, ch. 107, sec. 1, p. 335; am. 2003, ch. 266, sec. 3, p. 704; am. 2013, ch. 24, sec. 1, p. 45; am. 2025, ch. 202, sec. 2, p. 917.]
Idaho Code § 63-4409 — Idaho Code / Title 63 / Chapter 44 / Section 63-4409
63-4409 ADMINISTRATION.
Status: in_force

63-4409. Administration. (1) The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of those provisions, including the promulgation of rules relating to information necessary to certify that the incentive criteria have been or will be met. For the purpose of carrying out its duties to enforce or administer the provisions of this chapter, the commission shall have the powers and duties provided by sections 63-3038, 63-3039, 63-3042 through 63-3067, 63-3068, 63-3071, 63-3074 through 63-3078 and 63-217, Idaho Code.

(2) Within thirty (30) days after filing form 89SE with the commission to notify of the intent to claim credits associated with the provisions of this chapter, a business entity shall provide a written notice of the filing to the department of commerce.

History:

[63-4409, added 2005, ch. 370, sec. 1, p. 1184; am. 2020, ch. 243, sec. 6, p. 715.]
Idaho Code § 63-720 — Idaho Code / Title 63 / Chapter 7 / Section 63-720
63-720 RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS.
Status: in_force

63-720. Recovery of erroneous and other improper deferrals. (1) In addition to the provisions of section 63-719, Idaho Code, the state tax commission may recover deferrals of tax payments made under sections 63-712 through 63-721, Idaho Code, from any person who elected the deferral under section 63-714, Idaho Code, if the commission determines that:

(a) A deferral was granted to a person who is not a qualified claimant or in regard to property that is not qualified property; or

(b) The owner of the property subject to the deferral does not possess sufficient equity in that property.

(2) The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-712 through 63-721, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-712 through 63-721, Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-712 through 63-721, Idaho Code, be described as tax deferral liens and proceedings. In connection with such sections, a deficiency shall consist of any amount subject to recovery under this section together with any interest and penalty due thereon.

History:

[63-720, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 4, p. 43.]
Idaho Code § 63-1015 — Idaho Code / Title 63 / Chapter 10 / Section 63-1015
63-1015 APPORTIONMENT OF PROCEEDS FROM REDEMPTION.
Status: in_force

63-1015. Apportionment of proceeds from redemption. Upon the redemption from tax sale of any property described in any delinquency entry, the amount paid on account of such redemption, shall be paid into the county treasury by the tax collector, upon the certificate of the county auditor, to be apportioned among the several state and county funds and taxing districts, as provided for the apportionment of property taxes.

History:

[63-1015 added 1996, ch. 98, sec. 11, p. 388.]
Idaho Code § 63-2811 — Idaho Code / Title 63 / Chapter 28 / Section 63-2811
63-2811 COLLECTION OF TAX LIEN.
Status: in_force

63-2811. Collection of tax lien. The tax mentioned in the preceding sections must be collected, and payment thereof enforced, as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or minerals are extracted, which lien attaches on the first day of January of each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes.

History:

[(63-2811) 1903, p. 4, sec. 9; reen. R.C. & C.L., sec. 1872; C.S., sec. 3370; I.C.A., sec. 61-2311; am. 1969, ch. 455, sec. 82, p. 1205.]
Idaho Code § 63-704 — Idaho Code / Title 63 / Chapter 7 / Section 63-704
63-704 AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION.
Status: in_force

63-704. Amount of property tax or occupancy tax reduction. (1) Each claimant qualifying for and applying for a reduction in property taxes or occupancy taxes under the provisions of sections 63-701 through 63-710, Idaho Code, shall be allowed a reduction in taxes on his homestead for the current year only, in the amounts provided by subsection (4) of this section.

(2) All property taxes and occupancy taxes continue to be the responsibility of the individual taxpayer, and all taxes continue to be perpetual liens against the property against which assessed. All taxes may be collected and enforced in the usual manner, if the taxpayer does not receive any tax reduction as provided under sections 63-701 through 63-710, Idaho Code, or if the taxpayer receives less tax reduction than the whole amount of property taxes or occupancy taxes he is charged with.

(3) The claimant property owner's tax reduction shall be based upon the current year's assessed value and the current year's levy.

(4) Property tax and occupancy tax reductions qualified under sections 63-701 through 63-710, Idaho Code, shall be allowed as set out in section 2, chapter 59, laws of 1992, and adjusted for cost-of-living fluctuations as provided in section 63-705, Idaho Code.

(5) A claimant who 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, shall also be eligible for a special property tax or occupancy tax reduction, as provided in section 63-705A, Idaho Code.

History:

[63-704, added 1996, ch. 98, sec. 8, p. 365; am. 1997, ch. 117, sec. 26, p. 326; am. 2001, ch. 69, sec. 5, p. 137; am. 2018, ch. 183, sec. 1, p. 401; am. 2019, ch. 31, sec. 4, p. 89; am. 2020, ch. 246, sec. 1, p. 719.]
Idaho Code § 63-3609 — Idaho Code / Title 63 / Chapter 36 / Section 63-3609
63-3609 RETAIL SALE — SALE AT RETAIL.
Status: in_force

63-3609. Retail sale — Sale at retail. The terms "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business or lease or rental of property in the regular course of business where such rental or lease is taxable under section 63-3612(h), Idaho Code.

(a) All persons engaged in constructing, altering, repairing or improving real estate are consumers of the material used by them; all sales to or use by such persons of tangible personal property are taxable whether or not such persons intend resale of the improved property.

(b) For the purpose of this chapter, the sale or purchase of personal property incidental to the sale of real property or used mobile or manufactured homes is deemed a sale of real property.

History:

[63-3609, added 1965, ch. 195, sec. 9, p. 408; am. 1967, ch. 290, sec. 1, p. 805; am. 1971, ch. 213, sec. 2, p. 935; am. 1985, ch. 140, sec. 1, p. 383; am. 1986, ch. 30, sec. 11, p. 93; am. 1996, ch. 46, sec. 2, p. 120; am. 1998, ch. 48, sec. 1, p. 195; am. 2021, ch. 31, sec. 2, p. 74.]
Idaho Code § 63-3634 — Idaho Code / Title 63 / Chapter 36 / Section 63-3634
63-3634 ADDITIONS AND PENALTIES.
Status: in_force

63-3634. Additions and penalties. The additions, penalties and requirements provided by the Idaho Income Tax Act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho Income Tax Act and shall cover acts, omissions, and delinquencies under this act similar to acts, omissions and delinquencies under the Idaho Income Tax Act and such additions, penalties and requirements shall, for this purpose, be described as and be for acts, omissions, delinquencies and requirements under the Idaho Sales Tax Act; provided, however, that the provisions of section 63-3076, Idaho Code, shall not prevent the release of information about a specific transaction to any party to such transaction and any individual signing an exemption claim relating to the transaction. The tax commission may release such information only when it determines that the release will benefit the enforcement of this chapter, and not otherwise.

History:

[63-3634, added 1965, ch. 195, sec. 34, p. 408; am. 1991, ch. 176, sec. 9, p. 439; am. 1992, ch. 16, sec. 10, p. 49; am. 1995, ch. 54, sec. 6, p. 127.]
Idaho Code § 63-2556 — Idaho Code / Title 63 / Chapter 25 / Section 63-2556
63-2556 PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.
Status: in_force

63-2556. Preservation of invoices of sales to other than ultimate consumer. Every person who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices and discounts. He shall preserve legible copies of all such invoices for five (5) years from the date of sale.

History:

[63-2556, added 1972, ch. 289, sec. 6, p. 725.]
Idaho Code § 63-3107 — Idaho Code / Title 63 / Chapter 31 / Section 63-3107
63-3107 CONSTRUCTION.
Status: in_force

63-3107. Construction. This act shall be construed as full authority for the issuance of such revenue anticipation bonds or notes, and it shall not be necessary to comply with the requirements or provisions of any other statute relative to the issuance or sale of bonds or notes of any taxing district, in connection with the issuance of revenue anticipation bonds or notes issued under the authority of this act.

History:

[63-3107, added 1933, ch. 160, sec. 7, p. 266; am. 1988, ch. 116, sec. 6, p. 215.]
Idaho Code § 63-3011 — Idaho Code / Title 63 / Chapter 30 / Section 63-3011
63-3011 GROSS INCOME.
Status: in_force

63-3011. Gross income. The term "gross income" means gross income as defined in section 61(a) of the Internal Revenue Code.

History:

[63-3011, added 1995, ch. 111, sec. 2, p. 349.]
Idaho Code § 63-3065A — Idaho Code / Title 63 / Chapter 30 / Section 63-3065A
63-3065A JURISDICTION OVER NONRESIDENTS.
Status: in_force

63-3065A. Jurisdiction over nonresidents. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court having jurisdiction of the subject matter or in personam jurisdiction of such person in any action for taxes, penalty and interest owed the state tax commission. Notice shall be given and the action shall proceed in accordance with the applicable rules and statutes regulating civil procedure. In the event such notice shall be by publication, notice shall also be mailed by certified mail or secure electronic communication to such person at his last known address.

History:

[I.C., sec. 63-3065A, as added by 1961, ch. 328, sec. 25, p. 622; am. 1996, ch. 42, sec. 2, p. 113; am. 2026, ch. 153, sec. 8, p. 702.]
Idaho Code § 63-2514 — Idaho Code / Title 63 / Chapter 25 / Section 63-2514
63-2514 SEARCH AND SEIZURE.
Status: in_force

63-2514. Search and seizure. When the state tax commission has reason to believe that any cigarettes are being kept, sold, offered for sale or given away in violation of this act, an employee, delegate or deputy of the state tax commission, or any peace officer, may make affidavit of such fact, describing the place or thing to be searched, before a magistrate, or such official shall issue a search warrant directed to the sheriff, constable, police officer, or employee delegate or deputy of the state tax commission commanding him to search any place or vehicle that may be designated in the affidavit and search warrant, and to seize any cigarettes so possessed as well as any article, machine or vehicle wherein the same are found, kept or stored as contraband and to arrest the person in control or possession thereof for violation of the provisions of section 63-2512, Idaho Code.

History:

[63-2514, added 1974, ch. 211, sec. 14, p. 1548; am. 1990, ch. 17, sec. 2, p. 29.]
Idaho Code § 63-3622MM — Idaho Code / Title 63 / Chapter 36 / Section 63-3622MM
63-3622MM LIVESTOCK SOLD AT LIVESTOCK MARKETS.
Status: in_force

63-3622MM. Livestock sold at livestock markets. (1) There are exempted from the taxes imposed by this chapter, the sale, purchase or use of livestock when sold at a livestock market.

(2) As used in this section, the term "livestock market" shall mean:

(a) A "public livestock market" as defined in section 25-1721, Idaho Code, and holding a charter issued by the Idaho department of agriculture pursuant to chapter 17, title 25, Idaho Code; and

(b) Those organizations expressly exempted from the chartering requirement by section 25-1722, Idaho Code.

(3) As used in this section, the term "livestock" shall mean cattle, calves, sheep, mules, horses, swine or goats.

History:

[63-3622MM, added 2002, ch. 52, sec. 1, p. 119.]
Idaho Code § 63-2806 — Idaho Code / Title 63 / Chapter 28 / Section 63-2806
63-2806 EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT.
Status: in_force

63-2806. Examination of books — Penalty for false statement. The assessor, after such statement has been rendered, shall have the right to examine the books and accounts of any person, corporation or association engaged in mining as mentioned in this chapter, in order to verify the statement made by such person, corporation or association, and if from such examination he finds such statement false, he must assess the net proceeds in the same manner as if no statement had been made and delivered, by making an estimate from the best sources within his reach, and if satisfied that the false statement was intentionally so made, he shall add as a penalty therefor, to the amount of the net proceeds so found, fifty per cent (50%) thereof, which amount thus increased shall constitute the sum upon which the taxes must be levied and collected, and such assessment shall be binding, effectual and lawful, and the value so fixed by the assessor shall not be reduced by the county board of equalization.

History:

[(63-2806) 1903, p. 4, sec. 8; reen. R.C., part of sec. 1868; reen. C.L., sec. 1868; C.S., sec. 3365; I.C.A., sec. 61-2306.]
Idaho Code § 63-3047 — Idaho Code / Title 63 / Chapter 30 / Section 63-3047
63-3047 COMPROMISED CASES.
Status: in_force

63-3047. Compromised cases. The state tax commission or its delegate may compromise any taxes, penalties or interest arising under the provisions of this chapter instead of commencing suit thereon and may settle any such case with the consent of the attorney general after suit thereon has been commenced.

History:

[63-3047, added 1959, ch. 299, sec. 47, p. 613; am. 2009, ch. 120, sec. 2, p. 384.]
Idaho Code § 63-3030A — Idaho Code / Title 63 / Chapter 30 / Section 63-3030A
63-3030A MANDATE TO COMPEL RETURN.
Status: in_force

63-3030A. Mandate to compel return. (a) If a taxpayer fails to file a return within sixty (60) days of the time prescribed by this chapter, a district judge of the county within which the taxpayer resides or has its principal place of business or of Ada county in the case of a nonresident taxpayer or one having its principal place of business outside the state, upon petition of the state tax commission, shall issue a writ of mandate requiring the person to file a return. The petition shall be returnable not later than twenty-eight (28) days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case, consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. Proceedings upon such suits shall be in accordance with chapter 3, title 7, Idaho Code.

(b) Nothing in this section shall limit the remedies otherwise available to the state tax commission under this chapter or any other laws of this state.

History:

[63-3030A, added 1982, ch. 279, sec. 1, p. 711; am. 1993, ch. 3, sec. 4, p. 14.]