reglab/housing_qa huggingface dataset:
ID Code § 63-3035A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3035A - STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS.

63-3035A. STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS. (1) Whenever the Idaho state lottery is required by the Internal Revenue Code to withhold, collect and pay over income tax on any prize, proceeds or winnings it shall, at the time of payment of such prize, proceeds or winnings to the recipient, withhold from the payment an amount equal to the maximum percentage applicable to individuals under section 63-3024, Idaho Code, of the prize, proceeds or winnings to be applied to Idaho income taxes due from the recipient. (2) The state tax commission shall accept amounts withheld according to this section as payment by the recipient of the amount so withheld of income taxes imposed on the recipient for the taxable year in which the prize, proceeds or winnings are includable in the recipient’s Idaho taxable income. (3) When the total amount withheld (along with other credits due, withholding or payments attributable to the taxpayer) exceeds the taxes due from the recipient, the state tax commission shall, after examining the state income tax return filed by the recipient, refund the amount of the excess withheld in the manner provided for refunds of withholding under section 63-3035, Idaho Code. (4) The Idaho state lottery shall remit the amounts withheld to the state tax commission on or before the date similar payments and reports are due to the internal revenue service. (5) The Idaho state lottery shall furnish to the recipient, not later than thirty (30) days after the end of the calendar year, a record of the tax withheld during that year and shall, not later than the last day of the following February, file a copy of the record with the state tax commission. (6) The Idaho state lottery and the state tax commission may agree to different times and procedures for making the remittances or reports required in this section. (7) Nothing in this section relieves any taxpayer from an obligation to file a return or pay taxes at the time and in the manner required by this chapter.  History: [63-3035A, added 1997, ch. 382, sec. 3, p. 1238; am. 2001, ch. 56, sec. 2, p. 103; am. 2004, ch. 30, sec. 6, p. 61.]
ID Code § 63-3035B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3035B - JOINT POWER AUTHORIZATION.

63-3035B. JOINT POWER AUTHORIZATION. The state tax commission may, pursuant to sections 67-2326 through 67-2333, Idaho Code, enter into an agreement with the department of labor providing for the joint administration of employment security taxes and income tax withholding through common registration of employers, common tax reporting forms, centralized filing of returns and receipting of revenue and effective exchange of information.  History: [63-3035B, added 1998, ch. 230, sec. 3, p. 786.]
ID Code § 63-3035C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3035C - REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES.

63-3035C. REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS — PENALTIES. (1) An income tax withholding account issued under section 63-3035, Idaho Code, shall be held only by persons actively engaged in activities requiring such an account under this chapter. Any person not so engaged shall forthwith cancel his account number by notifying the state tax commission. (2) Whenever any person fails to comply with any provision of this chapter relating to the withholding, reporting or payment of income tax withholding or any rules of the commission relating to such withholding prescribed and adopted under this chapter, the state tax commission may revoke or suspend any withholding account held by the person or may deny a new account to such person. (3) The state tax commission may revoke the withholding account of a person not actively engaged in activities requiring an account under section 63-3035, Idaho Code. (4) Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3045, Idaho Code, which shall be subject to review as provided in that section. (5) A withholding account, held by a person who for a period of twelve (12) consecutive months reports no income tax withholding due under this chapter, shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the account was issued. (6) A person who engages in activities requiring a withholding account under this chapter without such an account or after an account has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3078, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-3045, Idaho Code.  History: [63-3035C, added 2006, ch. 60, sec. 5, p. 188.]
ID Code § 63-3036 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3036 - STATE WITHHOLDING TAX FOR FARMERS.

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.]
ID Code § 63-3037 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3037 - INFORMATION RETURNS.

63-3037. INFORMATION RETURNS. (a) All persons, in whatever capacity, including lessees or mortgagors of real or personal property, fiduciaries and employers, making payment to another person of interest, rent, salaries, wages, except as provided by subsection (b) of section 63-3035, Idaho Code, and section 63-3036, Idaho Code, premiums, annuities, compensation, remunerations, emoluments, payments to subcontractors, other fixed or determinable gains, profits and income, or corporate liquidation distributions shall make returns to the state tax commission setting forth the amount of such gains, profits and income, and the name and address of the recipient of such payment. Such returns shall correspond to the requirements of the Internal Revenue Code, but shall be filed with the state tax commission on or before the last day of February of the year following the year to which the return relates. (b) The state tax commission may, by rule: (1) Excuse the filing of any returns required by subsection (a) of this section when it finds that the returns required of any class or group of persons do not contribute to the efficient administration of the taxes imposed by this chapter. (2) When necessary for the efficient administration of this section, set a different due date for the returns required by this section, provided however, such date shall not be earlier than the date required by the Internal Revenue Code for filing equivalent federal returns in a nonelectronic format. (c) The commission may prescribe rules providing standards consistent with section 63-115, Idaho Code, for determining which returns must be transmitted electronically. The commission may not require any person to transmit returns electronically unless such person is required to report on the return at least two hundred fifty (250) annual information returns. In promulgating such rules, the commission shall take into account, among other relevant factors, the ability of the taxpayer to comply, at a reasonable cost, with the requirements of such rules.  History: [63-3037, added 1959, ch. 299, sec. 37, p. 613; am. 1961, ch. 328, sec. 16, p. 622; am. 1972, ch. 287, sec. 1, p. 723; am. 1990, ch. 77, sec. 1, p. 160; am. 2009, ch. 3, sec. 2, p. 5; am. 2010, ch. 10, sec. 1, p. 11.]
ID Code § 63-3038 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3038 - ADMINISTRATION.

63-3038. ADMINISTRATION. It shall be the duty of the state tax commission of the state of Idaho as established in chapter 1 of title 63, Idaho Code, to administer and enforce the provision of this title. The state tax commission is authorized to designate deputies and employees to specifically administer the provisions of this title and such deputies and employees may be authorized to act in the name of the state tax commission and in its place and stead, provided, however, that such designation shall be made in writing.  History: [63-3038, added 1959, ch. 299, sec. 38, p. 613; am. 1998, ch. 53, sec. 1, p. 207.]
ID Code § 63-3039 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3039 - RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW.

63-3039. RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW. (1) The state tax commission shall prescribe all needful rules and regulations for the enforcement of this act, which shall be deemed to include all interpretations and constructions of this act, which must be uniformly made by the state tax commission, and shall prepare all forms which may be required of taxpayers. All rules or regulations and forms shall be printed for general distribution and the state tax commission is hereby authorized to contract for such printing. The state tax commission may make a charge for each copy of rules and regulations, which charge shall not exceed the actual cost of printing the same plus the actual expense of the state tax commission for postage or other handling costs but no charge shall be made for any form required of taxpayers. No rule or regulation shall become effective until thirty (30) days after the rule or regulation as published is made available to the public and each rule or regulation requiring compliance by a taxpayer shall have an effective date. The state tax commission is authorized to establish an annual charge for all rules, regulations and other publications of the commission and to receive subscriptions therefor which shall entitle the subscriber to delivery of such publications by mail as soon as the same are published. (2) The state tax commission shall as soon as practicable after the effective date of this act adopt rules and regulations as provided herein. Such rules and regulations shall conform wherever practicable to the regulations promulgated by the commissioner for the Internal Revenue Code. (3) Any law to the contrary notwithstanding, the state tax commission shall prepare and publish annually such statistics as are reasonably available with respect to the operation of the commission including pertinent statistics of the income reported, taxes collected, and such other matters as may be deemed valuable information for the public and also such information and statistics as the governor and/or the legislature may require from time to time. (4) The state tax commission shall cause this act to be published in pamphlet form together with such amendments as may from time to time be made, which pamphlet shall include any rules or regulations then in effect and shall provide for the sale of the same to the public at a uniform price not to exceed the cost of printing plus the actual cost for postage and other handling charges incurred by the state tax commission. (5) The publication and printing requirements set forth in this section for the act, amendments to the act, and rules or regulations are satisfied if the information is made available to the public in electronic form.  History: [63-3039, added 1959, ch. 299, sec. 39, p. 613; am. 1961, ch. 328, sec. 17, p. 622; am. 1983, ch. 104, sec. 1, p. 223; am. 2015, ch. 16, sec. 1, p. 23.]
ID Code § 63-3040 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3040 - EXAMINATION OF RETURN AND DETERMINATION OF TAX.

63-3040. EXAMINATION OF RETURN AND DETERMINATION OF TAX. As soon as practicable after the return is filed, the state tax commission shall examine it and shall determine the correct amount of the tax.  History: [63-3040, added 1959, ch. 299, sec. 40, p. 613.]
ID Code § 63-3041 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3041 - OVERPAYMENTS.

63-3041. OVERPAYMENTS. If the taxpayer has paid more than the amount determined to be the correct amount of the tax, the excess shall be credited or refunded as provided in section 63-3072, Idaho Code, as amended. In the event a joint return has been filed and one (1) spouse dies prior to issuance of credit or refund, the credit or refund may be granted the surviving spouse. In the event a joint return has been filed by a couple separated after filing of the return, the credit or refund may be equally divided between such persons unless a joint claim has theretofore been properly executed.  History: [63-3041, added 1959, ch. 299, sec. 41, p. 613; am. 1961, ch. 328, sec. 18, p. 622.]
ID Code § 63-3042 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3042 - EXAMINATION OF BOOKS AND WITNESSES.

63-3042. EXAMINATION OF BOOKS AND WITNESSES. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any tax payable under this act or the liability at law or in equity of any person in respect to any tax provided in this act or collecting any such liability, the state tax commission or its duly authorized deputy is authorized– (a) To examine any books, papers, records, or other data which may be relevant or material to such inquiry; (b) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the commission or its deputy may deem proper, to appear before the commission or its delegate at a time and place named in the summons and to produce such books, papers, records or other data and/or give such testimony, under oath, as may be relevant or material to such inquiry; and taxpayers whose pertinent records are kept outside of the state must bring such records to Idaho for examination by the state tax commission upon request by it or a deputy, or, by agreement with the state tax commission, permit an auditor designated by the state tax commission to visit the place where the records are kept and there audit such records; and (c) To take such testimony of the person concerned or summoned, under oath, as may be relevant or material to such inquiry. A summons issued under the provisions of this section may be served by the state tax commission or its deputy or by any other person authorized to serve process under the laws of this state by a copy delivered in and to a person to whom it is directed; and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty. The time and place of examination pursuant to the provisions of this section shall be such time and place as may be fixed by the state tax commission or its deputy and as are reasonable under the circumstances, provided that in the case of a summons the date fixed for appearance before the state tax commission or its deputy shall not be less than twenty (20) days from the time of service of the summons. No taxpayer shall be subjected to unreasonable or unnecessary examinations or investigations.  History: [63-3042, added 1959, ch. 299, sec. 42, p. 613; am. 1963, ch. 339, sec. 6, p. 971; am. 1967, ch. 294, sec. 8, p. 828; am. 2003, ch. 10, sec. 6, p. 27.]
ID Code § 63-3042A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3042A - EVIDENCE OF EXPENDITURES.

63-3042A. EVIDENCE OF EXPENDITURES. For the purpose of documenting an expenditure as a deduction or credit under this chapter, there is a rebuttable presumption that a taxpayer’s statement or invoice from a credit card company or other financial institution reflecting the expenditure serves as evidence that the expenditure was made by the taxpayer. This presumption may be rebutted by competent evidence.  History: [63-3042A, added 2021, ch. 206, sec. 1, p. 561.]
ID Code § 63-3043 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3043 - CONTEMPT.

63-3043. CONTEMPT. In case any person refuses to comply with any subpoena or order under this act or to produce or permit the examination or inspection of any books, papers or documents pertinent to any investigation or inquiry hereunder, or to testify to any matter regarding which he may lawfully be interrogated, such fact shall be reported by the state tax commission or a deputy commissioner, to the district court or the judge thereof of any district wherein such person resides or may be found, and such court or judge shall order such witness to attend and testify, or otherwise compel obedience to the lawful demands and requests of any of said officials; and on failure or refusal of any person to obey such order, he shall be dealt with as for contempt of court under the applicable provisions of chapter 6 of title 7, Idaho Code.  History: [63-3043, added 1959, ch. 299, sec. 43, p. 613; am. 1961, ch. 328, sec. 19, p. 622.]
ID Code § 63-3044 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3044 - DEFICIENCY IN TAX.

63-3044. DEFICIENCY IN TAX. As used in this act in respect of a tax imposed by this act the term "deficiency" means: (1) The amount by which the tax imposed by this act exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or, (2) If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or, (3) Any amount of tax which is due and unpaid.  History: [63-3044, added 1959, ch. 299, sec. 44, p. 613; am. 1993, ch. 94, sec. 2, p. 229; am. 1994, ch. 172, sec. 1, p. 388; am. 2006, ch. 195, sec. 4, p. 607.]
ID Code § 63-3046A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3046A - INTEREST ON UNDERPAYMENT OF ESTIMATED TAX.

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.]
ID Code § 63-3046B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3046B - FAILURE TO FILE PARTNERSHIP RETURN.

63-3046B. FAILURE TO FILE PARTNERSHIP RETURN. (a) Penalty. In addition to the penalty imposed by section 63-3075, Idaho Code, if any partnership required to file a return under section 63-3030, Idaho Code, for any taxable year: (1) Fails to file such return at the time prescribed therefor by section 63-3030, Idaho Code, (determined with regard to any extension of time for filing); or (2) Files a return which fails to show the information required under section 63-3030, Idaho Code, such partnership shall be liable for a penalty determined under subsection (b) of this section for each month (or fraction thereof) during which such failure continues (but not to exceed five (5) months), unless it is shown that such failure is due to reasonable cause. (b) Amount per month. For purposes of subsection (a) of this section, the amount determined under this subsection for any month is the product of: (1) Ten dollars ($10.00), multiplied by (2) the number of persons who are partners in the partnership during any part of the taxable year, except that in the case of partnerships with no business activity in Idaho during the taxable year but with partners who are Idaho residents, multiply the amount in subsection (b)(1) of this section by the number of partners who are either Idaho residents or are persons other than individuals who are transacting business in Idaho. (c) Assessment of penalty. The penalty imposed in subsection (a) of this section shall be assessed against the partnership.  History: [63-3046B, added 1989, ch. 182, sec. 1, p. 457; am. 1994, ch. 39, sec. 5, p. 65; am. 1995, ch. 111, sec. 33, p. 378.]